Simplified a-melding for paid work at home

• Use this service to provide information about salary and advance tax deductions when you pay a salary for:
• The minding of children under 12 where the salary exceeds NOK 6,000 per employee during the year.
• The minding of children with special care needs regardless of age where the salary exceeds NOK 6,000 per employee during the year.
• Other work at home (not childcare) where the salary, including the value of board and lodging, exceeds NOK 6,000 per employee during the year.
• Other work at home (not childcare) where the total salary for all employees, including the value of board and lodging, does not exceed NOK 60,000 during the year.
• Guardian (in accordance with section 30 of the Guardianship Act) that exceeds NOK 6,000 per guardian during the year when the payment is made by the person who needs a guardian.

Note!
If the payments exceed NOK 60,000 during the year, you must not use this service. Instead, use the ordinary a-melding (A02 or direct submission). If you started using this service and then exceed the limit, you can continue using this service for the rest of the year. The amount limit does not apply to payments for the minding of children under 12 or for children with special care needs.

You do not need to submit an a-melding for payments that do not exceed NOK 6,000 per employee during the year.

The service is for private individuals who pay a salary to employees who carry out work in their home or holiday property.

To use the form, you'll need one of the following roles in Altinn:

• Private individual, limited rights
• Reporter/sender
• Accountant with signing rights
• Accountant without signing rights
• Accountant Salary
• Responsible auditor
• Assistant auditor

You can find more information and an overview of all Altinn roles here

If you're not familiar with reporting in Altinn, see the help pages.

Deadline
The form must be submitted no later than the first working day after salary payment.

Payment
Pay the advance tax deduction to the Tax Administration using a separate KID number, on the same day as you submit the a-melding.

Summary/annual statement
If you submit the a-melding for paid work at home, you do not need to submit an annual summary/annual statement for the employee.

1. Select the declarant you’ll be representing. If you have access and are representing someone else, you'll find their name on the list.
   
   
2. Select the option to submit a new a-melding on the main page.
   
   
3. Fill in the full name of the person who’s worked for you, their national identity number or D number and the date you paid a salary for the work the person carried out.
   
   
4. If you have not paid a salary yet, enter the future date of payment.
   
   
5. State the kind of work that has been carried out in the home.
   
   
6. Enter the period you’re paying a salary for, including start and end dates, salary including holiday pay, and, if applicable, the value of board and lodging.
   
   
7. If the household has paid a salary exceeding NOK 60,000 for other work in the home this year, employer's national insurance contributions must be calculated and filled in. If the household has not paid a salary exceeding NOK 60,000 or if the work was carried out in connection with the minding and care of children, tick the box for no.
   
   
8. Enter the advance tax deduction. Write the amount in Norwegian kroner, not in percent or table.
   
   
9. Click to continue.
   
   
10. Check the information and confirm that it is correct before you click to submit.

You’ll now get an overview of what you’ve submitted, your KID and account number for the payment of withholding tax and employer's national insurance contributions.

You deduct the advance tax from the salary before you pay it to the employee, and you must pay the advance tax deduction and the employer's national insurance contributions to the Tax Administration the day after you’ve submitted the simplified a-melding for paid work at home at the latest.

The submitted a-melding will then form part of the overview on the main page. It’ll be sorted in accordance with the month you paid the salary. You can view and change the submitted a-melding if anything has been incorrectly registered.

You can correct a previously submitted a-melding for work at home. This will replace the one you’ve previously submitted. It’s therefore important that, in your replacement a-melding, you include all the relevant information, not just the change you want to make.

• Find the a-melding you need to correct in the overview on the main page.
• Select edit the a-melding in the a-melding you want to correct.
• Then do the following:
  • Correct the errors.
  • Tick the box to indicate whether the household has paid a salary exceeding NOK 60,000 or not.
  • Enter any information on employer's national insurance contributions.
  • Click to continue.
  • Confirm that the information is correct.
  • Select submit.

If you’ve made changes to the advance tax deduction and must pay more, you must pay the difference between the amount previously paid and the amount now stated in the receipt. If you’ve overpaid the advance tax deduction, you’ll receive a refund from us.

Note!
If you’re replacing an a-melding you’ve already submitted, the new a-melding must be complete. The new a-melding will overwrite all the information contained in the previous a-melding.

If you want to delete all the information you’ve submitted in an a-melding, you must cancel the old a-melding.

Do so in the following way:

• Find the a-melding you need to cancel (delete) in the overview of submitted a-meldings.
• Leave all the previously reported information about the employee and change the end date so it’s the same as the start date for when the work was performed.
  Delete all information about salary, deducted tax and any deducted employer's national insurance contributions.
• Enter 0 in all obligatory fields.
• Click to continue
• Confirm that the information is correct and submit the a-melding.

• Create a new a-melding and fill in the fields as shown under the section “How to fill in the a-melding” until you reach point 6.
  
  
• Tick the box to indicate that you’ve paid more than NOK 60,000 for work at home.
  
  
• Fill in the zone for employer's national insurance contributions. The zone is set according to the municipality the household is in and where the work was carried out.
  
  
• If this is the first time you’ve added employer's national insurance contributions, you must include the salary paid earlier in the income year in the basis for calculating the employer's national insurance contributions in addition to the salary you’re reporting in this a-melding. The next time you’re reporting salary, you only include the basis for calculating the employer's national insurance contributions you’re reporting for in the specific a-melding.
  
  
• Then, continue from point 8 under the section “How to fill in the a-melding”