Deadlines for submitting the a-melding

 

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.

 

Withholding tax deduction

Employers must, on their own initiative, make a collective payment of withhelt tax per period. When paying withheld tax, you must check the feedback for both months in the period and add up the amounts. The feedback also contains the account number and KID number for withholding tax deductions. You will find the feedback in the Altinn inbox. The first deadline for paying withheld tax in the calendar year is on 15 March, and thereafter on the 15th of every other month.

Employer’s national insurance contributions

Employers must, on their own initiative, make a collective payment of employer's national insurance contributions per period. When paying employer's national insurance contributions, you must check the feedback for both months in the period and add up the amounts. The feedback also contains the account number and KID number for employer's national insurance contributions. You will find the feedback in the Altinn inbox. The first deadline for paying deducted advance tax in the calendar year is on 15 March, and thereafter on the 15th of every other month.

Employer's additional national insurance contributions

When an employer calculates and assesses employer’s additional national insurance contributions, the same reporting deadlines and payment deadlines apply as for ordinary employer’s national insurance contributions. Employers must, on their own initiative, calculate, report and pay the employer’s additional national insurance contributions. Use the same KID number for both ordinary employer’s national insurance contributions and employer’s additional national insurance contributions.

Financial activity tax

Employers must, on their own initiative, make a collective payment of financial activity tax inancial activity tax per period. When paying financial activity tax, you must check the feedback for both months in the period and add up the amounts. The feedback also contains the account number and KID number for financial activity tax. You will find the feedback in the Altinn inbox. The first deadline for paying financial activity tax in the calendar year is on 15 March, and thereafter on the 15th of every other month.

Attachment of earnings

Employers must report attachment of earnings related to tax claims against an income recipient in the a-melding. Employers must, on their own initiative, make a collective payment of attachment of earnings per period. When paying attachment of earnings, you must check the feedback for both months in the period and add up the amounts. The feedback also contains the account number and KID number for attachment of earnings. You will find the feedback in the Altinn inbox. The first deadline for paying attachment of earnings in the calendar year is on 15 March, and thereafter on the 15th of every other month.

 

Other deadlines for certain groups

 

Paid employment in private homes

The deadline to submit the Declaration of paid work at home (A04) is the first working day following the salary payment. The same deadline applies to the payment of withholding tax deductions and any employer's national insurance contributions.

 

Charitable and benevolent organisations

The deadline to submit the Simplified a-melding for charitable or benevolent organisations (A05) is the first working day following the salary payment. The same deadline applies to the payment of advance tax deductions and any employer's national insurance contributions.

 

Benefit derived from surrendered property

The deadline to submit a-melding is once per year and by the deadline for submitting the a-melding in January in the year following the income year, at the latest.

 

Shares of catches and proceeds of sales

If the payment is made after the turn of the year, information about shares of catches or proceeds from fishing or hunting must be submitted for December in the year the income is earned. Such information must be submitted by 20 February in the year following the income year, at the latest. The deadline for payment of employer’s national insurance contributions and deducted tax will then be 15 March.

 

Foreign employers with assignments in Norway 

Foreign employers with assignments in Norway, who report employment information in the Assignment and employee register (RF-1199/RF-1198), must report salary and other income in the a-melding for the month in which the payment is made. The deadline is the 5th of every month following the payment month. If the 5th falls on a weekend or a holiday, the deadline is on the first following working day.

An extended deadline is granted for the first a-melding when work on an assignment starts after the 20th in a calendar month and salary payments take place in the same calendar month in which the assignment has started. The deadline to submit the first a-melding will then be on the 15th of the following month.

An extended deadline for submitting the a-melding will be granted in case of an exemption from withholding tax pursuant to section 5-3 of the Tax Payment Act. The deadline to submit a-meldings will then be once per year and by 15 January in the year following the income year, at the latest. The information must be provided for every calendar month.

 

Payment

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.