Brief information on attachments of earnings

When public and private creditors are not paid by the due date, the enforcement authorities can order the debtor's employer to make deductions in the employee's salary payments or similar payments.

You must deduct the amount in accordance with the attachment order you receive when you pay salary or otherwise settle salary, benefits, or remuneration.

From and including 2026, a new type of attachment of earnings also applies: Coordinated attachment of earnings. Some employees may receive the new coordinated attachment of earnings, while others still have the old type. The transition is gradual, and employers will have employees with both types of attachment of earnings for several years. This means you must report differently in the a‑melding.

In the a-melding, you must provide information about:

• the type of attachment of earnings
• utleggstrekkSamordnet
• utleggstrekkSkatt

• the amount of attachment of earnings you have deducted from the individual income recipient
• you must state the amount with a minus sign

• the date on which you carried out the deduction
• You must carry out the deduction on the salary payment date.
• The deadline for paying the attachment of earnings is the first working day after the salary payment.

 

Which code should you use when reporting attachments of earning in the a-melding

You must always follow the information given in the attachment order. Not all types of attachments of earnings must be reported in the a‑melding.

 

Overview of reporting, codes, total amounts, and payment

Type of attachment of earnings	Reported in the a-melding	Code in the a-melding	Included in "Total payable attachments of earnings"	Payment
Attachment order, new scheme, (Collection Act 2026)	Yes	utleggstrekkSamordnet	Yes	First working day after salary payment Unique KID per income recipient (not total amount). KID is found in the attachment order
Deduction order to cover tax and duties, ordered according to old set of rules.	Yes	utleggstrekkSkatt	Yes	First working day after salary payment One combined payment (one KID).
Attachment of earnings for other types of claims, ordered according to old set of rules.	No	–	No	See the attachment order.

 

Total payable attachments of earnings

The field "Total payable attachments of earnings" must be:

• the sum of all amounts reported as utleggstrekkSamordnet +
• the sum of all amounts reported as utleggstrekkSkatt that have been reported in the same a-melding.

You must not include attachments of earnings that should not be reported in the a‑melding.

Important!

• UtleggstrekkSkatt must be paid as one combined amount using one KID number for all income recipients that have been deducted at the salary payment in question.
• UtleggstrekkSamordnet must be paid individually using the unique KID for each income recipient. (No combined amount.)

 

Exceptions - deductions that should not be reported in the a-melding

For attachment of earnings ordered under the old rules, some exceptions apply for what should be reported in the a-melding:

Attachment of earnings imposed on payments to self-employed persons, or on other payments that are not subject to advance tax deductions, must not be reported in the a-melding. The same applies to private employers and benevolent or charitable institutions or organisations covered by the simplified a-melding, see section 3-1, subsection 2 of the A-opplysning Regulation. In these cases, attachments of earnings are reported using a separate settlement list.

Attachments of earnings imposed to cover certain types of claims are exempt from reporting in the a-melding. This applies to, for example, claims relating to value added tax, excise duties, customs duties, petroleum tax, etc.

Read more about attachment of earnings (only in Norwegian)

Read more about how to carry out attachment of earnings here (only in Norwegian)

Note: The tax payment guide Skattebetalingshåndboken ( in Norwegian only) has not yet been updated with the changes in the new Collection Act as at 1 January 2026. A new version is planned for publication during 2026.

 

How to calculate the attachments of earnings when a percentage deduction has been imposed

For tax-related attachments of earnings under the old rules, the employer must calculate the size of the deduction based on the gross salary. The attachment of earnings is calculated on the same basis as the advance tax deduction.

For coordinated attachment of earnings under the new rules, benefits in kind and expense allowances must be excluded from the calculation basis.

The rules of no withholding tax for one summer month and half a month before Christmas do not apply to attachments of earnings.

 

When to report

You must provide information about attachments of earnings in the a-melding for every month in which you have made a deduction.

Report the following in the a-melding:
Tax related attachments of earnings or coordinated attachments of earnings
Amount of attachment of earnings	-  x NOK
Date of attachment of earnings	date

 

See deadlines and payment in the a-melding

 

Correcting errors

 

What we use the information for

The Norwegian Tax Administration uses the information to collect the amounts and to verify that you have carried out the attachment of earnings correctly.