Payment of withholding tax, employer's national insurance contributions and financial activity tax
You report monthly via the a-melding, and you pay withholding tax, employer’s national insurance contributions and financial activity tax every other month. Payment slips are not sent for the payment of withholding tax, employer's national insurance contributions and financial activity tax.
Submitting the a-melding
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.
Submission from a payroll system:
The feedback is sent either to the payroll system or to your Altinn inbox. Where the feedback is sent depends upon your payroll system.
Direct registration in Altinn:
You’ll receive the feedback in your Altinn inbox.
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, financial activity 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
Because you have to pay employer's national insurance contributions, financial activity tax and withholding tax for two months, you must add up the amounts from two feedbacks.
As an employer, you must pay the sum of employer’s national insurance contributions for the two previous months on your own initiative. You must do the same when it comes to withholding tax and financial activity tax.
The sum 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, withholding tax and financial activity tax may be paid electronically. Electronic payments must have a valid KID number. Please note that there are different KID numbers for withholding tax, financial activity tax and employer’s national insurance contributions. The banks are obliged to reject electronic payments without a valid KID number. You'll find the account number, KID number and amount to be paid in the feedback sent to you as an employer, shortly after you submit the a-melding.
According to section 10-4-1 in the Regulation relating to the Tax Payment Act, the minimum threshold for paying the calculated employer’s national insurance contribution for a settlement period is NOK 100. However, the employer is not exempt from submitting the a-melding.