The Brønnøysund Register Centre/Central Coordinating Register of Legal Entities registers enterprises with a main entity (this is the same as the declarant in the a-melding) and an enterprise/sub-entity. If you report employment of the type ‘ordinary’, ‘maritime’ or ‘freelancers, contractors and fee recipients’, from 2020, you'll always have to link the employment to the enterprise/sub-entity number.

 

What do I have to do?

If you’ve used the legal organisation number of the main entity for both the declarant and the enterprise/sub-entity, you must change this. Use the organisation number of the enterprise/sub-entity when you submit the a-melding for employment relationships for the next month. The method for correcting the a-melding depends upon how you state the employment relationships. 

 

If you’ve reported all the employment relationships using the organisation number of the main entity:

When submitting next month’s a-melding, change the organisation number from the main entity to the sub-entity organisation number. You do not need to state an end date to the employment relationship previously entered under the main entity. When you submit next month’s a-melding using the organisation number of the sub-entity, submit the same start date of the employment relationship as previously reported under the main entity.

Note! You must not submit the employment relationships for both the enterprise/sub-entity and main entity in the same month. The change in reporting from the organisation number for the main entity to the organisation number of the enterprise/sub-entity must be done from one month to the next. If you report the same employment relationships under both the main entity and the enterprise/sub-entity in the same month, you must state an end date for the employment relationships specified under the main entity and a new start date for employment relationships specified under the enterprise/sub-entity.

Continue to submit the employment relationships under the enterprise/sub-entity going forward. From 2020, this is mandatory.

 

 

If you’ve reported some employment relationships using the organisation number of the main entity and some using the organisation number of the enterprise/sub-entity:

Set an end date for the employment relationships that were previously reported under the main entity. From now on, you must include these employment relationships together with the employment relationships previously reported under the sub-entity/enterprise. When transferring the employment relationships from the main entity to the sub-entity/enterprise, set the start date to the day after you set the end date stated under the main entity. Continue to report the employment relationships that were already included under the sub-entity/enterprise in the a-melding as before.

Continue to report employment relationships under the enterprise/sub-entity going forward. From 2020, this is mandatory.

 

 

Why are we making this change?

The NAV State Register of Employers and Employees (the Aa Register) must contain information about the enterprise/sub-entity to which the employment is linked. The Aa Register currently has to interpret and add information about the sub-entity/enterprise when information is submitted under the main entity’s organisation number. This causes certain problems for both the declarant and the a-ordning scheme. Making it obligatory to use organisation numbers for enterprises/sub-entities when reporting employment will:

• make it easier to submit reports, particularly when an employer switches from one to several sub-entities/enterprises
• result in simpler and clearer information for employers and others who submit a-meldings
• more accurate information in submitted a-meldings
• result in better control over the information that the a-ordning scheme receives

 

Consequences of not making corrections

It's important to be aware that you may get the error F108 Employment information is missing if you correct an a-melding for a previous month using the organisation number of the enterprise/sub-entity when you've already used a legal organisation number/main-entity to specify an enterprise/sub-entity for the same month. You do not have to pay an enforcement fine if you receive such an error for previous months.

The deadline for submitting a-meldings is still the 5th of each month and you may have to pay an enforcement fine if you do not submit a correct a-melding by the deadline.

 

How to correct an a-melding retrospectively

Note that you may get the error message “F108 Employment information is missing" if you correct an a-melding for a previous month and now use the organisation number of the enterprise/sub-entity when you previously used the legal organisation number/main-entity to indicate the enterprise/sub-entity for the same month. You will not receive an enforcement fine if you get a similar error message for several months back in time.

Note!
You may receive an enforcement fine if you get the error message “F108 Employment information is missing” for the previous month, and you do not make a correction. If you get the error message “F108 Employment information is missing” on 15 December for an a-melding for November, you will receive notification of an enforcement fine for November. F108 for November typically occurs because you submitted employment information for both the legal organisation number and the organisation number for the sub-entity for October, whereas you only submitted employment information for the organisation number of the sub-entity for November.

To avoid getting the error message “F108 Employment information is missing” in the following month, you can either:

• not include employment information when you make corrections back in time. If there is incorrect employment information, you can correct this in the next month. Correct information about income, employer’s national insurance contributions or other information, but do not include employment information (“tynn melding"). You can only correct the income recipient’s income for the sub-entity’s/enterprise’s organisation number, and thereby avoid getting the error message “F108 Employment information is missing”; or
• ensure that all employment information for the previous month is also submitted only for the sub-entity’s organisation number.
  • You can either end employment relationships that are submitted for legal organisation numbers in the previous month (set start date = end date),
  • or you replace what was submitted for the legal organisation number in the previous month such that only employment relationships for the enterprise/sub-entity are reported for that month.

 

 

Enforcement fines for non-submission of employment relationships

There is still the submission deadline of the 5th of each month for the a-melding and you can receive an enforcement fine if you do not submit the correct a-melding within the deadline. If you receive an enforcement fine because you have submitted employment relationships for both the legal number and the enterprise/sub-entity, and you do not have any opportunity to correct this in your system, you can appeal the enforcement fine. Your appeal must explain why you believe the decision is wrong, and you should submit any evidence we may need in order to process the appeal. State the reference number and date stated in the decision letter.

You will find more information about enforcement fines and appeals here

 

Unsure which organisation number to use for your sub-entity/enterprise?

See the Brønnøysund Register Centre’s website. Search for the name or legal organisation number of your main entity. At the bottom of the next page, you'll find information about affiliated sub-entities/enterprises under the heading “Tilknyttede enheter”.

If your enterprise does not have an enterprise/sub-entity, you must contact Statistics Norway in order to obtain a number. Call + 47 62 88 55 88.

 

Any questions?

See the guide for more information concerning legal organisation numbers (declarants) and organisation numbers for enterprises.

If you use a payroll system, check with your system supplier if you are unsure how to make corrections in your system.

If you use the form A01 a-melding in Altinn, we can guide you over the telephone on 800 80 000, options 1 – 3 – 1.

 

From abroad

For information in Norwegian, please call +47 22 07 70 00.