Attachment of earnings in the a-melding
- Updated: 15 February 2021
What information to provide regarding attachment of earnings for the individual income recipient and the employer’s total payable attachment of earnings.
New information from 2021
From 2021 you must report attachment of earnings concerning tax claims ordered by the Tax Administration in the a-melding. In the a-melding, you must provide information about how much you deducted in the attachment of earnings for the individual income recipient, and how much you should pay in attachment of earnings.
Brief information on attachments of earnings
If a claim for tax or duty is not paid on time, the tax office may order the employer to make deductions from the employee’s salary, etc.
In case of attachment of earnings ordered by the Tax Administration, employers that are required to have a tax deduction account must follow the rules for settlement, etc. that apply for withholding tax and report information about completed attachment of earnings in the a-melding.
The attachment of earnings must be implemented in addition to the withholding tax. The deduction must be made in accordance with the relevant order when you pay or otherwise settle salaries or other remuneration or benefits.
In the a-melding, you must provide information about how much you deducted in the attachment of earnings for the individual income recipient, and how much you should pay in attachment of earnings.
The amount you report for payment must be equal to the total attachment of earnings for all income recipients.
You do not report attachment of earnings on payments to self-employed persons or other benefits not subject to attachment of earnings in the a-melding. The same applies to private employers or charitable or benevolent institutions or organisations that fall under the simplified settlement scheme, see the section 3-1, subsection 2, of the A-opplysning Regulation. In these cases, the attachment of earnings must be reported in a separate settlement form.
Attachment of earnings that are set for individual claims are not to be reported in the a-melding. This applies to for example value added tax, excise duties, customs fees, petroleum tax, etc. You can find an overview of the relevant claim types in section 14-5-11 of the Tax Payment Regulations.
Attachments of earnings for the individual income recipient
You must report the completed attachments of earnings for the individual income recipient. The tax office calculates the amount to be deducted and determines the period over which to carry out the deduction. The deduction could be a fixed monthly amount or a specific percentage of the employee's salary.
You must state the amount with a minus sign.
|Report the following in the a-melding:|
|The attachment of earnings amount||- x kroner|
Sofie has an attachment of earnings of 15 percent. Her employer will deduct this from the gross remuneration, in addition to the withholding tax in the a-melding for January.
|A-melding for January:|
|Car allowances not subject to withholding tax||4,000|
|Withholding tax||- 20,000|
|Attachment of earnings (basis NOK 60,000)||- 9,000|
Total payable attachments of earnings
You must state the total completed attachment of earnings separately in the a-melding. The amount must be equal to what has been deducted and reported for all income recipients and enterprises in the relevant a-melding.
This is also the amount you should pay, and you should report it as a positive amount.
How to calculate the attachments of earnings when a percentage deduction has been set
When a percentage deduction has ben set, the employer must calculate the deduction amount based on the gross salary.
The attachment of earnings is calculated using the same basis as the withholding tax.
The rules regarding deduction exemption for one month during the summer and half a month before Christmas does not apply to attachment of earnings.
When do you have to report
You must provide information about attachment of earnings in the a-melding every month you have made a deduction.
Employers must pay attachment of earnings on their own initiative. The first payment of the year falls due on 15 March, and after that on the 15th in every other month./// When you pay attachment of earnings, you must add up the amounts from the two preceding months.
Error in attachment of earnings
The amount reported for attachment of earnings payable is incorrect
For attachment of earnings errors within the current period, the attachment of earnings and a-melding must be corrected in the calendar month that contains the error.
For attachment of earnings errors in previous periods, any correction of the attachment of earnings and a-melding must be clarified with the Tax Administration. Use the contact form RF-1306 and state the reference in the attachment of earnings you have received and give a description of what the case concerns.
Deducted too much attachment of earnings
You must make a correction when the attachment of earnings by mistake has been calculated to be too high, or when the deduction is made in remuneration or benefits that are not included in the order.
How to make corrections
- Pay back the incorrect deduction to the income recipient.
- Correct the attachment of earnings in the a-melding for the calendar months in which the deduction was incorrect. If you’re using a payroll system, check with your system supplier if you’re not sure how to make corrections in your system.
- The tax collector will pay you back the deduction amount.
- Alternatively, if you do not pay back the amount, you do not change the a-melding. The income recipient must then contact the Tax Administration and ask to have the amount refunded.
Example of how to refund attachment of earnings
Janne has an attachment of earnings of 30 percent. By mistake, her employer calculated the attachment of earnings on her car allowance that was not subject to withholding tax.
A-melding for January
Fixed salary 60,000 Car allowances not subject to withholding tax 4,000 Withholding tax - 20,000 Attachment of earnings - 19,200
The employer discovers the mistak, pays NOK 1,200 to Janne and submits a new a-melding for January.
A-melding for January
Attachment of earnings 1,200
Total attachment of earnings for Janne in January: NOK 18,000
What do we use the information for
The Tax Administration uses this information to collect and check completed attachment of earnings.