The a-melding must be submitted on the 5th of each month. If the 5th is a Saturday, Sunday or a holiday, the deadline is the following workday.
You must provide information on salary and benefits in the a-melding each month the payment is available for the employee. Also, provide information on withholding tax in the a-melding in each month in which you have made a deduction.
Provide information on the employment in an a-melding the month the employment starts and repeat the information all months, up to and including the month the employment relationship and the obligation to work cease.
Deadlines for submitting the a-melding in 2019
No deferred deadline for submission of a-melding
The Norwegian Tax Administration is unable to grant deferral of the submission deadline for declarants who submit a-meldings. The deadline for submitting a-meldings follows from Section 2-1 of the A-opplysning Regulation. The information is used by the agencies soon after the deadline for submission has passed. It is therefore important that the deadline is met for all available information.
Other deadlines for certain groups
Paid employment in private homes
Deadline for submitting Notification of paid employment in the home (A04): First workday after the salary payment. The same deadline applies to the payment of withholding tax and any employer’s national insurance contributions.
Charitable and benevolent organisations
Deadline for submitting the Simplified a-melding for charitable or benevolent organisations (A05): First workday after the salary payment. The same deadline applies to the payment of withholding tax and any employer’s national insurance contributions.
Benefit derived from surrendered property
Shares of catches and proceeds of sales
Information concerning shares of catches or proceeds of sales from fishing or hunting must be submitted for December of the year in which the income was earned, when the payment is made after the year-end. This information must be submitted by no later than 20 February of the year after the income year. Deadline for payments of employer's National Insurance contributions and tax deductions is 15 March.
The deadline for paying employer's national insurance contributions, withholding tax and financial activity tax on wages is every other month. You'll find these payment deadlines here.
Reporting forwards in time
You can submit a-meldings for two months into the future. Remember that two months into the future only applies to the current year.
Sidra submits an amelding for a company. In May, she's got all the information she needs for the next two months. She can then submit a-meldings for May, June and July. In November, she can only submit a-meldings for November and December, not the following January A-meldings concerning the January of the following year will be rejected.