Brief information on cause of end date

You provide the reason for why you ended the employment relationship when you set an end date for an employment relationship. An employment relationship does not normally end by itself, but by the employer or employee ending the relationship. If the employee quits, the notice of resignation has to be in writing. If the employee is made redundant, there are a number of formalities that must be in order for the dismissal to be valid. Among other things, it must be factually based.

Valid reasons may be:

• Necessary workforce reductions or reorganisations
• Serious breaches of the employment agreement
  
  

At the Norwegian Labour Inspection Authority’s website, you can read more about dismissals and resignations, as well as the applicable rules for government employees and other special groups.

If the employee retires you report this as if the employee has resigned from his/her position. This also applies to employees who dies.

Temporary employment relationships have a fixed duration and will be terminated automatically unless something happens, for example, that the employee resigns before the end date in the agreement. When the agreement period ends, so does the employment relationship. You can report the future end date already in the first a-melding. You must then also provide the reason. If the employment relationship changes to a permanent position, you must change the employment type, and you no longer report the end date and the reason for the end date. Read more about how you report employment changes from temporary to permanent under type of appointment.

If the employer’s organisational structure changes, it may be necessary to end the employment relationship, for example in the case of mergers or demergers. The same applies if the worker has changed positions in the company and now work in another sub-entity than before. Usually, the employment relationship will not be terminated with an end date when a worker changes type of job/work tasks in the same sub-entity, even if the worker effectively changes professions.

If the employer changes payroll system or accountants, the employment relationships will not be terminated. In some cases, these changes may still require employment relationships to be terminated. This is done by reporting an end date and then a start date from the new system. You must then also provide the reason for having an end date. If this applies to you, you should contact your system supplier or accountant to clarify whether you have to report an end date and a cause for the end date for the employment relationships.

If you’ve reported an employment relationship that you should not have reported in the a-melding, you must also include this information in the cause of end date.

You can choose between the following alternatives as cause for an end date:

• The employee has resigned from his/her position
• The employer has terminated the employment relationship
• Contract, temporary appointment or temporary position has been terminated
• The employment should never have been reported
• Changes in organisational structure or internal job swap
• Changed payroll system or accountant

 

Example of when an employee has resigned from his/her position

 

Example 1

Knut has a new job and hands in his resignation to his current employer; Business A. Business A submits an a-melding where they report Knut’s last day as the end date for the employment relationship. In addition, they report the cause of the end date. They report The employee has resigned from his/her position.


Example 2

The Flower Shop AS has received a letter from the Tax Administration saying that they’ve reported employment relationships for two workers for over 12 months, but that they did not report any salary for these workers in the a-melding during the last year. They check their payroll system and discover that the two workers resigned and left the business a long time ago, but that they’ve forgotten to report the end date for the employment relationship. In the next a-melding, they report the actual end date for the employment relationships. In addition, they report the cause of the end date. They report The employee has resigned from his/her position.


Example 3

Kari has applied for and been accepted to a permanent position in the Ministry of Finance. She applies for a leave from her current position with the Norwegian Tax Administration. According to the rules for leave, she is entitled to up to one year’s leave from the Tax Administration in case she takes another government job. As Kari has changed employer, her employment relationship must be ended in the Tax Administration, even if she is on leave. The Tax Administration submits an a-melding and reports an end date for the employment relationship. In addition, they report the cause of the end date. They report The employee has resigned from his/her position.


Example 4 - pensioner

Isabell works as a hairdresser in Hårklipp Frisørsalong. She turns 67 in May and has decided to retire from 1 June, and submits her resignation to her employer. Hårklipp Frisørsalong submits a-melding and reports the end date for the employment. In addition, they report cause of end date. They report The employee has resigned from his/her position.

Example 5 – Deaths

If an employee dies, the employer reports an end date for the employment. In addition, they report the employee has resigned from his/her position as cause of end date

 

Examples of when the employer has terminated the employment relationship

 

Example

Ali works in a store that sells computer equipment. The demand for the products they sell falls, and they have to reduce their operations by 25%. Ali was among the last to be hired at the store, and he is made redundant. The store submits an a-melding where they report an end date for Ali’s employment relationship. In addition, they report the cause of the end date. They report The employer has terminated the employment relationship.

 

 

Example of when a contract, temporary appointment or temporary position has been terminated

 

Example 1

Christina has been hired for a short assignment and will work as a sound technician for one day at an event. The accountant submits the a-melding on behalf of the event organiser. As Christina only worked for one day, the accountant reports the start and end date for the employment relationship in the same a-melding. In addition, they report the cause of the end date. They report Contract, temporary appointment or temporary position has been terminated.


Example 2

Julie gets a summer job at the botanical garden, and has a contract that last from 1 July until 15 August. In the a-melding for August, they specify the end date for Julie’s employment relationship as 15 August. In addition, they report the cause of the end date. They report Contract, temporary appointment or temporary position has been terminated.

See type of appointment for examples of how you report that an employee changes positions from temporary to permanent.

 

Example of when the employment should never have been reported

 

Example 1

Per is about to start working for a staffing agency after his summer holiday. In order to have everything ready before Per starts on 1 August, the employer submits an a-melding for July where they report Per’s employment relationship with a start date of 1 August. Per does not show up for work on his first day, as he has gotten another job. As the staffing agency has already reported Per’s employment relationship, they must submit a new a-melding to delete it. They report an end date for the employment relationship that is the same as the start date, and that has a FTE percentage of 0. In addition, they report the cause of the end date. They report The employment should never have been reported.


Example 2

The Swedish company AB carries out a short assignment in Norway as subcontractors for a larger Norwegian firm. They know they have to report the assignment and the employees that are working on it to the Tax Administration using forms RF-1199 and RF-1198. They must also submit the a-melding. Company AB reports both salary and employment relationship information in the a-melding. They then receive information that they’re exempt from the duty to report the employment relationships, and they want to stop reporting them in the a-melding. They submit an a-melding reporting an end date that is the same as the start date for all the employment relationships and FTE percentages of 0. In addition, they report the cause of the end date. They report The employment should never have been reported.


Example 3

Emil’s employer has made some errors in their HR and payroll systems, and they’ve reported several employment relationships with a 100% FTE percentage for Emil. Emil only has one employment relationship. The employer must end the employment relationship that is not real. The employer submits an a-melding reporting an end date that is the same as the start date for the employment relationship and a FTE percentage of 0. In addition, the employer reports the cause of the end date. The employer reports The employment should never have been reported.


Example 4

Linda has worked as a journalist in the local paper for 3 months. Linda heard that the Tax Administration has a service allowing her to see the information her employer has reported for her. She wants to try this out, and maybe make it into a story for the paper. She logs in to the service My income and employment and finds out that she is registered with an ordinary employment relationship. This is not correct. She’s a freelancer. Linda asks her employer to correct this. The employer makes a correction and submits an a-melding reporting an end date that is the same as the start date for the ordinary employment relationship and a FTE percentage of 0. In addition, they report the cause of the end date. The newspaper reports that The employment should never have been reported. In addition, they report a Freelancer-type employment relationship for Linda.


Example 5

Karl owns a sole proprietorship where he works with two employees. Every month, Karl submits an a-melding with information about salary and employment relationship for himself and his two employees. Karl receives a letter from the Tax Administration saying he should not report information about his own employment relationship as the owner in the a-melding. Instead, he should report the information in the income statement. Karl should only report information about the other employees’ employment relationships in the a-melding. He submits an a-melding where he reports an end date that is the same as the start date and an FTE percentage of 0 for his incorrectly reported employment relationship. In addition, he reports the cause of the end date. He reports The employment should never have been reported.

 

Examples of changes in organisational structure or internal job swap

 

Example 1

Philip works as a customer service agent in a company with several sub-entities. A managerial position is advertised in another sub-entity than the one Phillip works in. Phillip applies for the position and is hired as a manager. In the a-melding, the employer reports an end-date for his position as a customer service agent, and they report a new employment relationship with a new start date and a new employment ID for the managerial position. In addition, they report the cause of the end date for his customer service position. They report Changes in organisational structure or internal job swap.


Example 2

Emil’s sub-entity is merged with another sub-entity in the same company. When the employer submits the a-melding, an end date is reported for his employment relationship in the old sub-entity and they report a new employment relationship with a new start date and a new employment ID for the new, merged sub-entity. They must report the cause of the end date for the employment relationship in the old sub-entity. They report Changes in organisational structure or internal job swap.


Example 3

Mari works in a small accounting firm that is acquired by a larger firm. After the acquisition, the small accounting firm becomes a new sub-entity in the new main entity. This means Mari formally has a new employer, and so her old employment relationship is terminated. The payroll department must report the cause of the end date for the employment relationship. They report Changes in organisational structure or internal job swap.


Example 4

Lisbeth works in a company with employees both on board a boat and on land. Lisbeth is in maritime employment as she works on a boat. Lisbeth becomes pregnant, and her employer offers her a position on land, which she accepts. As she’s no longer in maritime employment, the employer must end this by reporting an end date for the employment relationship. They report a new, ordinary employment relationship at the same time. In addition, they report the cause of the end date for the maritime employment relationship. They report Changes in organisational structure or internal job swap.

Example 5

Kari works in a moving company and is happy with her job. Her employer thinks Kari is doing a great job and wants to move her to another department located in the neighbouring town. The department needs Kari’s skills. Since Kari changes office locations, she is hired in a new sub-entity. The moving company reports an end date for her employment relationship in the previous department, and they report a new employment relationship in the new department. In the old sub-entity they report that the cause of the end date is Changes in organisational structure or internal job swap.


Example 6

Up until New Years, Lina worked in Bølstad municipality, which is now part of the larger municipality Indre Viken. Her employment relationship in Bølstad municipality is terminated, and a new employment relationship is reported in Indre Viken municipality. The municipality must report the cause of the end date for the employment relationship in Bølstad. They report Changes in organisational structure or internal job swap.

 

 

Example of changing payroll system or accountant

There are several ways of changing payroll system or accountant. In the examples below, we assume that you want to end employment relationships and report new ones. You can see other ways of doing this in the guide Changing payroll system.

 

Example 1

Gartner AS has three employees and simple employment and payroll relationships. Up until now, they’ve submitted the a-melding from a simple payroll system themselves. Recently, they’ve gotten many new assignments, so they’re considering expanding and they need an accountant. The accountant they enter into an agreement with uses a different payroll system than they used before. From their simple payroll system, they submit an a-melding reporting an end date for all employment relationships. The accountant submits an a-melding from the system and reports a start date for the employment relationships as the day after the end date in the old payroll system. They must report the cause of the end dates for the employment relationships in the old system. They report Changed payroll system or accountant. 


Example 2

A firm enters into an agreement with a new payroll system supplier. There has been a lot of errors in the old system, so they want to get a fresh start in the new system. They then report end dates for all employment relationships in the old system and create new employment relationships, from the day after the end date, in the new system. They must report the cause of the end dates for the employment relationships in the old system. They report Changed payroll system or accountant.

 

 

Is it mandatory

Yes, you must state the cause of the end date for all ordinary and maritime employment relationships when you report an end date for the employment relationship. It is voluntary to state cause of end date for freelance assignments.

You should not report a cause the end date for pensions or other non-employment benefits.

 

When do you have to report

Report the cause of the end date when you terminate and set an end date for an employment relationship.

 

Correcting errors

 

 

 

What do we use the information for

Information concerning the cause of end date for ordinary and maritime employment relationships is transferred to the Aa Register. NAV distributes information concerning employment relationships from the Aa Register to private and public sector companies and organisations who are permitted to receive it. Examples of such organisations are the Norwegian Tax Administration and the Norwegian Labour Inspection Authority.

Information about cause of end date allows NAV to improve their case processing, public employment service and follow-up of the people receiving benefits.

Statistics Norway (SSB) uses the information for quality control of employment relationship data.