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The a-melding guide

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The a-melding guide

Table of content

Guidance cover page
  • Error messages (MAGNET/EDAG) and feedback List of error messages, feedback and how to make corrections
    • Overview of error messages (MAGNET/EDAG) Severity and how to correct mistakes
    • Feedback What is feedback
    • Replacement a-melding or new a-melding Two ways of submitting an a-melding when you have to make corrections
  • Organisation number Employer, pension company or others you're submitting the a-melding for
    • Organisation number for the main entity and sub-entities Which number should you use when submitting the a-melding
    • Organisation number in public sector Applies to public sector
  • Pension scheme arrangement (mandatory occupational pension scheme) Private arbeidsgiver skal oppgi pensjonsselskap eller pensjonskasse det er inngått avtale om sparing med
  • National identity number, D number or international ID (income recipient) Identifies employees, pensioners and others who receive salary and benefits
  • Employment Type of employment, start and end date, leave, change of payroll system, etc.
    • Type of employment Whether the employment is ordinary, maritime or other, and how to change in the event of an error
      • Ordinary employment Employee who receive salary (applies to the vast majority)
      • Maritime employment Employee who works at sea, on a vessel or a mobile installation
      • Exceptions for ordinary and maritime employment Examples of when you do not need to provide information about ordinary or maritime working conditions.
      • Pensions or other benefits Person who receives a pension and other benefits without being employed or on assignment
      • Freelancers, contractors and fee recipients Person who works on an assignment without being employed
      • Select the correct employment type When you're uncertain which employment type you should select
      • Change the employment type Examples of how to switch from one employment type to another.
    • Information on employment Start and end date, FTE percentage, leave and other information
      • Employment start date
      • Employment end date
      • Cause of end date
      • Percentage employment (FTE percentage)
      • Date of change in FTE percentage
      • Hours per week for a full-time position
      • Working hours arrangement
      • Date for change of salary
      • Type of appointment
      • Wage seniority
      • Pay grade
      • Occupation code
      • Employment ID
      • Leave
      • Layoffs
      • Remuneration type
    • Special circumstances Changing payroll system, merger, acquisition etc.
      • Employment in the case of salary to employee who has left
      • Change of payroll system
      • Change jobs with the same employer
      • Demerger
      • Mergers
      • Acquisition, change of owner or transfer of enterprise
      • Changes in municipal or county structure
  • Salary and benefits Cash benefit, expense allowances, payments in kind, national insurance contributions, pension, etc.
    • Overview of salary and other benefits Descriptions of salary and other benefits you can use
    • Correcting errors in salary and benefits Incorrect amount or description, paid too much or too little
  • Deductions Trade union fees , premiums for pension schemes and other deductions
    • Trade union fees
    • Premium for pension schemes
    • Premiums for foreign pension schemes
    • National Insurance premiums and education and development fund premiums
    • Portacabin rent
  • Withholding tax How to state obligation to deduct withholding tax, calculate and pay advance tax deduction
  • Attachment of earnings How to state obligation to attachement of earnings, calculate and pay attachment of earnings
  • Employer’s national insurance contributions and financial activity tax How to calculate, what you have to specify and pay
    • Employer’s National Insurance contributions Calculation codes, rates, zones and payment
    • Employer’s Additional National Insurance contributions Calculation codes, rates, zones and payment
    • Financial activity tax on salary Applies to the finance and insurance sector
  • Special groups International, seafarers, tax-free organisation, withholding tax on pensions, net salary, Jan Mayen and Svalbard
    • Abroad Foreign employers with assignments in Norway
    • Foreign relations Norwegian employers with employees abroad or with foreign employees in Norway
    • Net salary For employers who have employees with net salary
    • The PAYE scheme
    • Withholding tax on pensions Tax on pension payments for persons who are not tax resident in Norway
    • Special allowance for seafarers For seafarers who require a special allowance
    • Tax-free organisation How to specify salary and benefits for employees in tax-free organisations
    • Svalbard For persons who are covered by the Svalbard Tax Act
    • Jan Mayen and the Norwegian dependencies For persons who are covered by the Jan Mayen Tax Act
  1. The a-melding guide

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.

    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.

    Read more about attachment of earnings (only in Norwegian)

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

     

    Exceptions

    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

     

    Example

    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:
    Fixed salary 55,000
    Overtime 5,000
    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.

     

    Payment

    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.

     

    Correcting errors

    MAGNET_EDAG-280
    Invalid sum
    MAGNET_EDAG-293
    Invalid sum
    MAGNET_EDAG-294
    Error in attachment of earnings
    MAGNET_EDAG-295
    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

    1. Pay back the incorrect deduction to the income recipient.
    2. 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.
    3. The tax collector will pay you back the deduction amount.
    4. 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 
    Original

    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.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Skattebetalingsloven §14-4

    • Skattebetalingsforskriften § 14-4

    • Skattebetalingsforskriften § 14-5

     

    To top

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