You now need to submit the a-melding via skatteetaten.no

If you do not have a payroll system, you must submit the a-melding via skatteetaten.no. You must not use Altinn (A01) to submit the a-melding.

Enterprises experiencing financial difficulties

Enterprises that are considered to be in financial difficulties must generally apply the highest rate (14.1%) in all zones. However, enterprises in financial difficulties can still receive de minimis aid in the form of an annual tax-free amount. This also applies to enterprises having outstanding claims for repayment of unlawful aid.  

Enterprises in financial difficulties are defined in the ESA's guidelines on state aid to enterprises in difficulties. If you're wondering what conditions must be met in order for an enterprise to be considered to be in financial difficulties in accordance with the above-mentioned regulation, you'll find more information about this in the Directorate of Taxes’ report on employer’s national insurance contributions to the National Insurance Scheme.