Payment of withholding tax and employer's national insurance contributions

You report monthly via the a-melding, and pay withholding tax and employer's national insurance contributions every other month. The tax collection office does not send out payment slips for the payment of withholding tax and employer's national insurance contributions.

Submitting

As a rule, the employer must submit the a-melding at least once per calendar month. The a-melding is automatically checked upon receipt and shortly thereafter, you'll receive feedback from the tax office.

Submitting from payroll system:

The feedback from the tax office is sent either to the payroll system or to your inbox at Altinn. Where the feedback is sent depends upon the type of payroll system you have. 

Direct registration in Altinn:

You’ll receive the feedback in your inbox in Altinn.

If you've submitted several a-meldings in the course of one month, the final feedback will summarise all the a-meldings that have been sent throughout the month.

The feedback contains the amount, KID number and account number for payment of withholding tax and employer's national insurance contributions.

Please note that the amounts in the feedback are summarised only for the month of the feedback.

Payment and deadlines

When you pay employer's national insurance contributions and withholding tax, you must add up the amounts from two replies.

The KID number is the same for both months in the settlement period.

As an employer, you must pay the sum of employer's national insurance contributions for the two previous months on your own initiative.

The sum of employer's national insurance contributions for the previous two months should be paid every 15 January, 15 March, 15 May, 15 July, 15 September and 15 November.

The employer's national insurance contributions can be paid electronically. Electronic payments must have a valid KID number. Account number, KID number and amount to be paid can be found in the feedback sent to you, as employer, shortly after you submit the a-melding.

You must pay employer's national insurance contributions to the same tax collection office for the entire year. If you, the employer, move in the course of the year, the circumstances at the time of the deadline for submitting the a-melding for the month of January, 5 February, determine where the employer's national insurance contributions for the entire year are to be paid.

According to the Tax Payment Regulation section 10-4-1, the minimum threshold for paying the calculated employer's national insurance contributions for a settlement period is NOK 100. However, the employer is not exempt from submitting the a-melding.

 

 

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