• Contact us
  • Language / Språk
    • Bokmål
    • English
    • Nynorsk
  • Change text size

    Press and hold the Ctrl-key (Cmd-key on Mac).
    Click + to enlarge or - to shrink.

Frontpage of the norwegian tax administration
Startside til skatteetaten
To the a-melding
The a-melding guide
Close Search
The a-melding guide
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
    • Legal organisation number and organisation number for enterprises
      Which number should you use when submitting the a-melding
    • Organisation number in public sector
      Applies to public sector
  • 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
      • Freelancers, contractors and fee recipients
        Person who works on an assignment without being employed
      • Pensions or other benefits
        Person who receives a pension and other benefits without being employed or on assignment
      • 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
      • 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
      • Wage seniority
      • Pay grade
      • Occupation code
      • Employment ID
      • Remuneration type
      • Leave
      • Layoffs
    • Special circumstances
      Changing payroll system, merger, acquisition, merger of two municipalities, 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
      • Municipality and county mergers
  • 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
  • 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
    • Financial activity tax on salary
      Applies to the finance and insurance sector
  • Special groups
    International, seafarers, tax-free organisation, withholding tax, 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
    • 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
    • Withholding tax on pensions
      Tax on pension payments for persons who are not tax resident in Norway
    • Net salary
      For employers who have employees with net salary
    • Jan Mayen and the Norwegian dependencies
      For persons who are covered by the Jan Mayen Tax Act
    • Svalbard
      For persons who are covered by the Svalbard Tax Act
  1. The a-melding guide
  2. Employer’s national insurance contributions and financial activity tax
  • Share
    • Facebook
    • Twitter
    • LinkedIn
  • Print

Employer’s national insurance contributions

  • Updated: 2/21/2018

How to calculate employer's national insurance contributions and what information that you must provide concerning the contributions in the a-melding.

    Brief information about employer’s national insurance contributions in the a-melding

    As an employer, you have a responsibility to calculate and pay employer's national insurance contributions. Employer's national insurance contributions are based on the employees' gross salaries.

    The rate you can use to calculate employer's national insurance contributions depends on:

    • zone - which municipality the enterprise has its head office in
    • calculation code - the type of business you run


    There are seven different calculation codes:

    • general industries
    • health enterprises and parts of the public administration
    • agriculture and forestry, fisheries etc.
    • reporting of payroll withholding tax only
    • PAYE for Svalbard (payroll deduction)
    • sector-exempt activity
    • road freight transport


    In the a-melding, you must provide information on how you calculate employer's national insurance contributions and the amount that you must pay.

    You must also indicate whether each individual salary payment and benefit is to be included in the basis for employer's national insurance contributions. See a more detailed description of this under each individual salary payment and benefit.

    For more information, see general information on national insurance contribution.

     

    General industries

    Most employers must calculate employer's national insurance contributions based on general industries.

    For general industries, you must provide information concerning:

    Calculation code general industries
    Zone zone x
    Contribution basis NOK x
    Contribution rate x percent

     

    Calculation code

    Specify “general industries”.

     

    Zone

    Specify the zone based on the geographical location of the enterprise.

     

    Contribution basis

    There are three types of contribution basis:

    • employer's national insurance contribution on salary and other payments
    • employer's national insurance contribution on pension contributions and premiums
    • refunds of sickness benefits etc. giving a reduction in the contribution basis

    See contribution basis for more details

    If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.

     

    Contribution rate

    Specify the contribution rate.   

    Zone  Contribution rat

    Contribution rate

     

    The contribution-free amount has not been used up (differentiated rate) 

    The contribution-free amount has been used up (high rate)  

    1 14.1  
    1a 10.6 14.1
    2 10.6  
    3 6.4  
    4 5.1  
    4a 7.9  
    5 0  

     

    Zone 1a

    For employers in zone 1a, the contribution-free amount is NOK 500,000. For more information, see contribution-free amount and de minimis aid.

    If the contribution-free amount has not been used up: Specify 10.6 percent

    If the contribution-free amount has been used up: Specify 14.1 percent

     

    Other zones

    For employers in other zones, see the table above to find the right rate.

     

    Other industries

    The health enterprises and parts of the public administration

    Concerns employers in enterprises covered by the health authorities and Health Trusts Act, and the parts of the public administration that are not covered by the centralised settlement scheme.

    For the health enterprises and parts of the public administration, you must provide information concerning:
    Calculation code health enterprises and parts of the public administration
     Zone  zone x
    Contribution basis  NOK x
    Contribution rate x percent

     

    Calculation code

    Specify “health enterprises and parts of the public administration”.

     

    Zone

    Specify the zone based on the geographical location of the enterprise.

     

    Contribution basis

    There are three types of contribution basis:

    • employer's national insurance contributions on salary and other payments
    • employer's national insurance contributions on pension contributions and premiums 
    • refunds of sickness benefits etc. giving a reduction in the contribution basis

    See contribution basis for more details.

    If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.

     

    Contribution rate

    Specify the contribution rate.     

    Zone  Contribution rate
    1 14.1
    1a 14.1
    2 10.6
    3 6.4
    4 5.1
    4a 7.9
    5 0

    Agriculture and forestry, fisheries etc.

    Concerns employers operating within agriculture, forestry, fisheries, etc.

    For agriculture, forestry, etc., you must provide information concerning:
    Calculation code   agriculture and forestry, fisheries etc. 
     Zone  zone x
     Contribution basis   NOK x
     Contribution rate  x percent

        

    Calculation code

    Specify “agriculture and forestry, fisheries etc.”

     

    Zone

    Specify the zone based on the geographical location of the enterprise.

     

    Contribution basis

    • employer's national insurance contributions on salary and other payments
    • employer's national insurance contributions on pension contributions and premiums 
    • refunds of sickness benefits etc. giving  a reduction in the contribution basis

     

    Contribution rate

    Specify the contribution rate.   

    Zone 

    Contribution rate

    1 14.1
    1a 10.6
    2 10.6
    3 6.4
    4 5.1
    4a 5.1
    5 0

    Public administration - reporting of payroll withholding tax deductions only

    Concerns employers in the public administration who use simplified settlement for employer's national insurance contributions.

    This includes for example: 

    • ministries
    • public agencies
    • directorates
    • supervisory organisations, boards
    • Statistics Norway
    • Norwegian Public Roads Administration
    • Norwegian National Rail Administration
    • Norwegian Coastal Administration
    • Norwegian State Educational Loan Fund
    • Norwegian State Housing Bank

    For the part of the public administration that only reports payroll withholding tax deductions, you must provide information concerning:
    Calculation code   reporting of payroll withholding tax only
    Zone  zone x
    Contribution basis  NOK 0
    Contribution rate 0 percent

     

    Calculation code

    Specify “reporting of payroll withholding tax only”.

     

    Zone

    Specify the zone based on the geographical location of the enterprise.

     

    Contribution basis

    Specify contribution basis as NOK 0.

     

    Contribution rate

    Specify 0 percent.

    PAYE for Svalbard (payroll deduction)

    Concerns employers domiciled on Svalbard and other employers who pay salary and other benefits which are taxed under the Svalbard Tax Act.

    For PAYE for Svalbard, you must provide information concerning:
    Calculation code   PAYE for Svalbard
    Zone  5
    Contribution basis  NOK 0 / actual basis
    Contribution rate 0 percent

     

    Calculation code

    Specify “PAYE for Svalbard”.

     

    Zone

    Specify zone 5

     

    Contribution basis

    It is optional whether you want to specify NOK 0 as the contribution basis or the actual amount.

     

    Contribution rate

    Specify 0 percent.

    Sector-exempt activity

    Concerns employers within the following sectors:

    • production of steel and synthetic fibres
    • airports
    • finance and insurance sector
    • head office services, business consultancy and other administrative consultancy within a group of enterprises

    For sector-exempt activity, you must provide information concerning:
    Calculation code   sector-exempt activity
    Zone  zone x
    Contribution basis  NOK x
    Contribution rate  x percent

     

    Calculation code

    Specify “sector-exempt activity”.

     

    Zone

    Specify the zone based on the geographical location of the enterprise.

     

    Contribution basis

    There are three types of contribution basis:

    • employer's national insurance contributions on salary and other payments
    • employer's national insurance contributions on pension contributions and premiums
    • refunds of sickness benefits etc. giving a reduction in the contribution basis

    See contribution basis for more details.

    If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.

     

    Contribution rate

    Specify the contribution rate.

    Zone  Contribution rate  Contribution rate  
     

    The contribution-free amount has not been used up (differentiated rate) 

    The contribution-free amount has been used up (high rate)

    1 14.1  
    1a 10.6 14.1
    2 10.6 14.1
    3 6.4 14.1
    4 5.1 14.1
    4a 7.9 14.1
    5 0 14.1

    For employers in zone 1a, 2, 3, 4, 4a or 5, the contribution-free amount is NOK 500,000.

    Road freight transport

    Concerns employers who provide road freight transport services.

    For road freight transport, you must provide information concerning:
    Calculation code road freight transport
    Zone  zone x
    Contribution basis  NOK x
    Contribution rate x percent

     

    Calculation code

    Specify “road freight transport”.

     

    Zone

    Specify the zone based on the geographical location of the enterprise.

     

    Contribution basis

    There are three types of contribution basis:

    • employer's national insurance contributions on salary and other payments.
    • employer's national insurance contributions on pension contributions and premiums
    • refunds of sickness benefits etc. giving  a reduction in the contribution basis

    See contribution basis for more details.

    If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.

     

    Contribution rate

    Specify the contribution rate.   

    Zone  Contribution rate  Contribution rate  
     

    The contribution-free amount has not been used up (differentiated rate) 

    The contribution-free amount has been used up (high rate)

    1 14.1  
    1a 10.6 14.1
    2 10.6  
    3 6.4  
    4 5.1  
    4a 7.9  
    5 0  

    For employers in zone 1a, the tax-free amount is NOK 250,000. For more information, see contribution-free amount and de minimis aid.

     

    For employees posted from the USA or Canada

    Concerns employees posted to Norway from the USA or Canada, who are covered by the terms of the Ministry of Labour's annual regulations on contributions for such employees.

     

    Employer's national insurance contributions on salary and  other payments

    In the a-melding, you must provide information concerning:
    Contribution basis = the sum of salary and benefits for income recipients in this group NOK x
    Contribution rate 7 percent

    The contribution basis must be the sum of benefits subject to contributions for this group.

     

    Refunds of sickness benefits etc. giving a reduction in the contribution basis

    Concerns salary and other benefits which you have previously paid for employees who, for example, were on sick leave or maternity leave.

    Specify the gross aggregated refund of sickness benefit, etc. which gives a reduction in the contribution basis. Must be specified in the calendar month in which you receive a refund from NAV.

    In the a-melding, you must provide information concerning:
    Contribution basis = the amount for refund of sickness benefit, etc. from NAV - NOK x
    Contribution rate    7 percent

    The amount is negative and must reduce the total calculated employer's national insurance contributions. You must specify the amount with a minus sign.

    For employees on-board ships in international service

    Applies to seafarers employed on Norwegian ships in international trade which are registered in the Norwegian Ship Register (NOR).

    You must pay a fixed amount per month regardless of the number of working days in the month, as long as the seafarer is a member of the Norwegian National Insurance scheme under Section 2-6 of the National Insurance Act.

    In the a-melding, you must provide information concerning:
    Number of seafarers for whom you must pay contributions: x persons
    Contribution rate See the rates below

     

    VAT rates:  

    Year Rate per month per person
    2019 NOK 443
    2018 NOK 428
    2017 NOK 423
    2016 NOK 412
    2015 NOK 404

     

    Zone

    In order to find the right zone, see overview of zones and the supplementary information concerning zones with a description of the exceptions.

     

    Contribution basis

    There are three types of contribution basis:

    1. Employer's national insurance contributions on salary and  other payments.

    Concerns salary and other benefits subject to contributions.

    Specify the gross aggregated salary and other benefits subject to contributions.

    You must also include salary and benefits subject to contributions which:

    • cannot be linked to an income recipient
    • are not included in any of the other contribution bases, e.g. benefits below the reporting obligation threshold

    You should not include salary and benefits for:

    • employees posted from the USA or Canada
    • employees on-board ships in international service

     

    2. Employer's national insurance contributions on pension contributions and premiums

    Concerns employers’ contributions and premiums for annuity and pension schemes which are subject to contributions.

    Specify the gross aggregated contributions and premiums subject to contributions. Must be specified in the calendar month in which you paid the premium.

    Distribute the basis between the relevant contribution zones on the same basis as other benefits subject to contributions in the same calendar month.

     

    3. Refunds of sickness benefits etc. giving a reduction in the contribution basis

    Concerns salary and other benefits which you have previously paid for employees who, for example, were on sick leave or maternity leave.


    Specify the gross aggregated refund which gives a reduction in the contribution basis. Must be specified in the calendar month in which you receive a refund from NAV.

    The amount is negative and must reduce the total calculated employer's national insurance contributions. You must specify the amount with a minus sign.

    Use the same contribution rate that you use to calculate employer's national insurance contributions.

     

    Tax-free amount and de minimis aid

    The contribution-free amount means that you are can apply a lower rate (differentiated rates) than 14.1 percent when calculating the contributions. You can only apply the lower rate (the differentiated rate) to the contribution-free amount.

    The contribution-free amount is NOK 500,000 per year for: 

    • general industries in zone 1a
    • sector-exempt activity zones 1a - 5
       

    The contribution-free amount is NOK 250,000 per year for:

    • road freight transport in zone 1a

    Once the contribution-free amount has been used up, you must apply the 14.1 percent rate for the rest of the year. Only one contribution-free amount applies per legal entity (declarant).

    See also more about reporting contribution-free amounts for groups of enterprises

     

    De minimis aid

    If you have received other de minimis aid in the calendar month for which you are submitting an a-melding, you must specify this in the a-melding.

    See also the explanatory information concerning de minimis aid

    Only applies if:

    • the enterprise can calculate differentiated rates within a contribution-free amount (de minimis aid). This means enterprises that are covered by: 
      • calculation code “General industries” in zone 1a
      • calculation code “Road freight transport” in zone 1a
      • calculation code “Sector-exempt activity" in all zones except zone 1

    If you haven't spent  the contribution-free amount when you receive de minimis aid, you must reduce the contribution-free amount by an amount which corresponds to the aid amount that you received.

    If the contribution-free amount is still a positive amount, you can apply the low rate when calculating the benefit.

     

    Example

    You run an enterprise in zone 1a, the calculation code is general industries, and the contribution-free amount is NOK 500,000 for a year. In January, your enterprise receives NOK 150,000 in de minimis aid.

    Contribution-free amount 500,000 – 150,000 = 350,000

    The contribution-free amount has not been used up and you can apply the low rate (differentiated rate) of 10.6 percent when calculating the employer's national insurance contributions. Applies until the remaining component of the contribution-free amount of NOK 350,000 has been spent.

    If you receive NOK 500,000 in de minimis aid, the contribution-free amount will be spent and you will have to calculate contributions using the rate of 14.1 percent.

     

    Itinerant enterprise - several zones

    Itinerant enterprise means that you have employees who:

    • work mainly in another zone with a higher rate than the enterprise is registered under
    • and that you are not obliged to register a sub-entity in the other zone.

    This applies for example to:

    • transport sector
    • construction and engineering sector
    • consultancy
    • manpower hire

     

    The majority of the work

    The majority of the work means that the employee has carried out more than half of the number of working days during the calendar month in another zone with a higher rate than the enterprise is registered under.

    If the employee carries out the majority of his or her work during a particular month in another zone with a higher rate than  the enterprise is registered under, you must apply this rate to a proportional share of the salary payments for that calendar month.

     

    Two sets of information

    If you report employer's national insurance contributions for an itinerant enterprise, you must provide two sets of information, one for each calculation zone.

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

    Work performed in another zone 
    Calculation code Calculation code
    Zone Specify the zone in which the itinerant enterprise operates 
    Contribution basis  Contribution basis linked to the zone above 
    Contribution rate  Applicable zone rate 

     

    Work performed in the zone under which the enterprise is registered
    Calculation code Calculation code
    Zone State the enterprise's zone
    Contribution basis Contribution basis linked to the zone above
    Contribution rate Applicable zone rate

     

    Mixed enterprise - several types of industry

    If you run several different types of business, including sector-exempt industry combined with another industry, you can apply the rates that apply to each of the industries.

    The condition for you to do this is that you:

    • have a clear accounting divide between the two industries.


    If you do not have a clear accounting divide: 

    • you must apply the highest rates to the entire contribution basis.

     

    Two sets of information

    If you report employer's national insurance contributions for mixed enterprise, you must provide two sets of information, one for each calculation zone.

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

    Sector-exempt activity
    Calculation code For example: sector-exempt activity
    Zone zone x
    Contribution basis Contribution basis linked to the calculation code above
    Contribution rate Rate linked to the calculation code above

     

    Example: Agriculture and forestry, fisheries etc.
    Calculation code For example agriculture and forestry, fisheries etc.
    Zone zone x
    Contribution basis Contribution basis linked to the calculation code above
    Contribution rate Rate linked to the calculation code above

     

    Total calculated employer's national insurance contributions

    In addition to information on how you calculate the employer's national insurance contributions, you must also state the total calculated employer's national insurance contributions as separate information in the a-melding. This is also the amount you must pay in employer's national insurance contributions.

    Calculate the total amount of employer's national insurance contributions you must pay and state a total amount.

     

    When you must submit reports

    You must provide information on employer’s national insurance contributions in the a-melding each month in which you specify salary or other benefits on which you calculate employer’s national insurance contributions.

    You must specify employer's national insurance contributions on pension contributions and premiums in the calendar month in which you paid the premium.

    You must specify refunds of sickness benefits etc. giving a reduction in the contribution basis in the calendar month in which you received the refund from NAV.

     

    Payment

    Employers must pay employer’s national insurance contributions on their own initiative with the first deadline for the calendar year of 15 March followed by the 15th of every other month.  When you pay employer's national insurance contributions, you must aggregate the amounts for the two months.

    See also the explanatory information concerning how you pay, KID number and deadlines; see payment of payroll withholding tax and employer’s national insurance contributions

     

    Correcting errors

    If you have received an error message (MAGNET/EDAG)

    Error messages which concern employer’s national insurance contributions

    MAGNET_EDAG-183
    The contribution basis is negative

    MAGNET_EDAG-183B
    Total refund basis is positive

    MAGNET_EDAG-183C
    The number is negative

    MAGNET_EDAG-184
    Reported basis for employer's national insurance contributions differs from total income subject to national insurance contributions for all income recipients

    MAGNET_EDAG-185
    Error in employer’s national insurance contributions

    MAGNET_EDAG-197
    Reported combination of calculation code, zone and rate is incorrect

    If you have not received an error message

    Error in the contribution basis

    If you have specified the wrong contribution basis, you must correct this basis in the a-melding for the month which is wrong.

    Error due to itinerant enterprise

    If you need to correct employer’s national insurance contributions as a result of itinerant enterprise, you must correct  this in the contribution basis in the a-melding for the month which is wrong.

    You do not need to correct any information concerning the income recipient.

     

    Example

    Ella works for a service company which is located in zone 2. She receives a fixed salary of NOK 40,000.

    After the company submitted an a-melding for August, it finds out that Ella also worked in zone 1 in August and that the rules for itinerant enterprise apply.  The salary that is linked to her work in zone 1 is NOK 30,000.


    See how the company corrects the error

    A-melding for August (with errors)
    Employer's national insurance contributions to pay 4,240
    Calculation code general industries
    Zone 2
    Contribution basis 40,000
    Contribution rate 10.6 percent

    They also enter other obligatory information.

     

    A-melding for August
    The service company corrects the employer’s national insurance contributions.

    Employer's national insurance contributions to pay   1,050
    Calculation code   general industries
    Zone   2
    Contribution basis - 30,000
    Contribution rate   10.6 percent

    Calculation code
      general industries
    Zone   1
    Contribution basis   30,000
    Contribution rate   14.1 percent

    They  also enter other obligatory information.

    NOK 30,000 * 14.1% = NOK 4,230
    NOK 30,000 * 10.6 % = NOK 3,180
    Total: NOK 4,230 – 3,180 = NOK 1,050

    Altered circumstances

    If you need to change employer's national insurance contributions  because of altered circumstances after the deadline of submission.

    This applies for example to changes due to:

    • membership of another country’s national insurance system with retrospective effect
    • vehicle logbooks
    • scholarships

    In such cases, you can choose which month you make the change in.


    If the change concerns the current year, you can

    • change the employer’s national insurance contributions in the a-melding for the month in which the new information becomes known, or
    • change the employer's national insurance contributions in the a-melding for the month or months that the change concerns.


    If the change concerns a previous year, you can

    • change the employer’s national insurance contributions in the a-melding for the month in which the new information becomes known,
    • change the employer's national insurance contributions in the a-melding for the month or months that the change concerns, or
    • change the employer’s national insurance contributions in the a-melding for December.

     

    Example of membership of another country’s national insurance scheme

    Anna works for an electrical contractor. The firm has paid employer’s national insurance contributions on Anna’s fixed salary of NOK 50,000 per month.

    After three months, Anna presents documentation (A1) indicating that she has been a member of the Swedish national insurance scheme for the past three months.

    The firm should not pay employer’s national insurance contributions on the salary that is paid when Anna is not a member of the Norwegian National Insurance scheme.

    The firm opts to change the employer’s national insurance contributions in the month in which they became aware of Anna’s membership. They claim back the excess employer's national insurance contributions that they paid during the first three months.

    The firm does not need to change the information that has been specified for Anna during the first three months.


    See how the firm corrects the error

    A-melding for the first three months (no change)
    Employer's national insurance contributions to pay 7,050
    Calculation code general industries
    Zone 1
    Contribution basis 50,000
    Contribution rate 14.1 percent
    Fixed salary (Anna) 50,000

    They  also enter other obligatory information.

     

    A­melding for month 4
    Employer's national insurance contributions to pay - 21,150
    Calculation code   general industries
    Zone   1
    Contribution basis - 150,000
    Contribution rate   14.1 percent
    Fixed salary (Anna)   50,000

    They also enter other obligatory information.

    Contribution basis: 3 * - NOK 50,000 = - NOK 150,000

    The electrical contractor will receive error message MAGNET_EDAG-184 because the contribution basis and salary and benefits subject to contributions do not match. This is OK and they do not need to correct MAGNET_EDAG-184.

    Example with change in vehicle logbook

    Jacob works for a sales company. In January, he submits an estimate showing that he expects to drive approximately 18,000 kilometres in his own car on business during the year. The company considers the estimate to be accurate and pays Jacob a car allowance which is not subject to payroll withholding tax or contributions amounting to NOK 5,250 per month (NOK 63,000 for the whole year).

    At the end of the year, Jacob submits a vehicle logbook showing that he has driven a total of 14,500 kilometres. This corresponds to NOK 50,750 for the year in car allowance not subject to payroll withholding tax or contributions.

    Peter has received 63,000 - 50,750 = NOK 12,250 too much in car allowance not subject to payroll withholding tax or contributions.

    The sales firm opts to change the employer’s national insurance contributions in the month in which they received the vehicle logbook, i.e. December.


    See how the firm makes the correction in the a-melding

    A-melding for the first 12 months (no change)

    Employer's national insurance contributions to pay 0
    Calculation code general industries
    Zone 1
    Contribution basis 0
    Contribution rate 14.1 percent

    Car allowance not subject to payroll withholding tax or contributions (Jacob)
    5,250
    Number of km per month (Jacob) 1,500

    They  also enter  other obligatory information.

     

    A­melding for December
    The sales company corrects employer’s national insurance contributions for Jacob.

    Employer's national insurance contributions to pay   1,727
    Calculation code   general industries
    Zone   1
    Contribution basis   12,250
    Contribution rate   14.1 percent
    Car allowance not subject to withholding tax or contributions (Jacob) - 12,250
    Number of  km per month (Jacob) - 3,500
    Car allowance subject to payroll withholding tax or contributions (Jacob)   12,250
    Number of km per month (Jacob)   3,500

    They also enter  other obligatory information.

    Example with scholarship

    Simen works for a research company. The company awards Simen a scholarship of NOK 50,000 in January to cover deductible added expenses in connection with his studies.

    In October, when all of Simen’s study expenses fall due for payment, it becomes apparent that the total expenses amounted to NOK 30,000. The excess, NOK 20,000, is subject to payroll withholding tax and contributions.

    A­meldings for January to September:

    Employer's national insurance contributions to pay 0
    Calculation code general industries
    Zone 1
    Contribution basis 0
    Contribution rate 14.1 percent
    Scholarship not subject to payroll withholding tax and contributions (Simen) 50,000

    They also enter  other obligatory information.

     

    A­melding for October

    Employer's national insurance contributions to pay   2,820
    Calculation code   general industries
    Zone   1
    Contribution basis   20,000
    Contribution rate   14.1 percent
    Scholarship not subject to payroll withholding tax and contributions (Simen) -

    20,000

    Scholarship subject to payroll withholding tax and contributions (Simen)   20,000

    They also enter other obligatory information.

    Paid too little/back payment

    If you need to alter the employer's national insurance contributions because an income recipient receives a benefit in the form of a back payment, specify the employer's national insurance contributions in the month in which the back payment takes place.

    Paid too much

    If you need to alter the employer's national insurance contributions because an income recipient has repaid a benefit, you can choose which month you make the change in.

    If the repayment concerns the current year, you can:

    • change the employer’s national insurance contributions in the a-melding for the month in which the benefit is repaid, or
    • change the employer's national insurance contributions in the a-melding for the month or months that the repayment concerns

    If the change concerns a previous year, you can:

    • change the employer’s national insurance contributions in the a-melding for the month in which the benefit is repaid,
    • change the employer's national insurance contributions in the a-melding for the month or months that the repayment concerns, or
    • change the employer’s national insurance contributions in the a-melding for December.  

    Note! 
    You must correct the amount that the income recipient has paid back in the a-melding for the month or months in which the error was made. Only if there is a change in employer’s national insurance contributions can you choose which month to make the change in.

     

    If you use a payroll system, check with your system supplier if you are not sure how to make corrections in your system.

     

    What we use the information for

    The Norwegian Tax Administration uses information concerning total calculated employer's national insurance contributions to collect employer's national insurance contributions. Information on calculation codes, rates, zones and contribution basis is used to check the total amount payable by you that you have specified.

    Statistics Norway (SSB) uses the information for statistical purposes.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • Folketrygdloven § 23-2
    • A-opplysningsloven
    • A-opplysningsforskriften
    • Skatteforvaltningsloven § 8-6
    • Vedtak om avgifter til folketrygden, 2017
    • Vedtak om avgifter til folketrygden, 2019

     

    To top

    A-melding – a collaboration between:

     

    Logo NAV
    Logo Statistisk Sentralbyrå
    Logo Skatteetaten
    footer/desktop/standard
    The norwegian tax administration. Logo
    Satser
    Skjema og tjenester
    Sámegiel skovit
    Personvern