Brief information concerning layoffs

Specify a layoff if an employee has been temporarily released from their obligation to work as a result of cutbacks or operational stoppages. This applies regardless of whether the employer imposes the layoff or whether the layoff is agreed.

Layoffs must be specified regardless of their duration and regardless of whether the entire layoff period falls within the employer period.

If you specify salary or benefits for an employee who is laid off, you can state this as you’ve done before, for example as fixed salary, hourly wage or other income. There is no description for salary payments during a layoff.

 

Is it mandatory

Yes, you must specify layoffs for all ordinary and maritime employment when an employee is laid off.

You must not specify layoffs for freelancers, contractors and fee recipients or for pensions or other non-employment benefits.

 

The information you must provide

When you specify layoffs, each entry must include:

 

Description of layoff

Specify the description ‘layoff’.

 

Layoff ID

Lay off ID is an identifier for the lay off.

Provide  a unique ID for each leave, and use this ID every time you confirm the leave. If the employee is granted a new leave at a later date, you must use a new ID. If the same ID is used several times, previously confirmed information given on this ID will be replaced with new information on the same ID.

If you use a payroll or HR system, the lay off ID will normally be generated when you create a new lay off.

 

 

Work during the layoff period

You do not change the layoff percentage if the workers are performing work while they are laid off.

• Work in excess of six weeks
  If an employee returns to ordinary work for more than six weeks, the layoff will be terminated. The weeks during which the employee was in work should not be included in the layoff period you specify in the a-melding. If the employee is subsequently laid off again after having worked for more than six weeks, you must specify this as a new layoff. You must then specify a new layoff ID and a new start date.
  
  
• Work of less than six weeks
  In the case of work or courses lasting less than six weeks, the layoff must not be terminated or graded. You must specify the combined layoff using the same ID for the entire period.
  
  If the employee receives salary or other remuneration, you must specify their income with the appropriate income description. If you pay salary per hour, you must specify the number of hours that are linked to this money.
  
  
• Fish processing and fish oil industry
  Special rules apply for the fish processing and fish oil industries. In these cases, if an employee returns to ordinary work for more than twenty-six weeks, the layoff is considered to have ended.

If you sent out a new layoff notice with a new degree of layoff, you must enter the new layoff percentage and a new layoff ID in the a-melding. See the section about changing the layoff percentage.

 

Switching payroll system or accountant

If you switch accountant, you will often have to switch to a new payroll system as well. When you switch your payroll system, you must transfer the information from one system to another. You can do this in one of three ways. For more information,  see Switching payroll system.

 

Layoff start date

State the first date of duty to pay the employee’s salary. The start date must be repeated in each a-melding for the full duration of the layoff.

 

Example

Berit’s employer lays off its employees on 3 April. Berit works rotating shifts. 3 April is a day off for Berit, and her first work day after this is 5 April. Her employer confirms 5 April as the start date of the layoff in the a-melding for April and in all subsequent a-meldings for as long as Berit is laid off.

 

Layoff end date

State the date on which the layoff ends.

You can state an end date in the future if the date is known. You must then repeat this date in a-meldings until the end date is reached.

 

From holiday, sick leave or leave to layoff

You must not report employees on holiday, sick leave or on leave as laid off until the employer’s first date of duty to pay the relevant employee’s salary. Your first date of duty to pay the employee’s salary is normally after the completion of holiday, sick leave or leave.

If the employee is on partial sick leave or partial leave, the employer must specify the lay off only for the full-time equivalent (FTE) percentage the employee would be expected to work.

 

Example

Lise is on sick leave when all the employees in the company she is working for are laid off from 1 May. On 20 May she is fit to work and was expected to start working again on this date. Her employer specifies 20 May as the start date for the layoff in the a-melding for April and in all subsequent a-meldings for as long as she is laid off.

Ola is on 50 percent sick leave when all the employees in the company he works for are laid off from 1 April. His employer specifies 1 April as the start date for the layoff and 50 percent as the layoff in April’s a-melding and in all subsequent a-meldings for as long as he is laid off. If Ola is signed off as fit to work full time during the period of full-time layoff, his employer must specify 100 percent lay off from the date Ola is fit to work full time.

Hanne is on holiday when all the employees in the company she works for laid off from 1 February. The last day of her holiday is 15 March. The employer confirms 16 March as the start date for the layoff

 

 

From layoff to a leave

If a laid off employee is due to go on a leave, such as parental leave, during a period of layoff, the latter will be terminated. The employer reports the end of the layoff at the same time as he reports the employee’s leave.

Example

Ivan is laid off by his employer. From 20 April Ivan has a right to take parental leave. The employer specifies 19 April as the end date for the layoff and 20 April as the start date for the parental leave.

 

 

Layoff percentage

Specify the percentage that the layoff represents of the employee's agreed full-time equivalent (FTE) percentage. An employee can be either fully or partly laid off. The percentage must be specified as more than 0 (can only be used if you are deleting a lay off) and not more than 100.

 

Examples

Sunniva is employed in a part-time position with an FTE percentage of 80. She is 50 percent laid off from this part-time position. Specify 50 percent as the layoff percentage.

William is laid off for two days a week over the next four months. Specify 40 percent layoff if he has a full-time position (100 percent FTE).

 

When you must submit reports

Specify the layoff for the calendar month that the layoff concerns and repeat until the layoff ends. 

 

Changing the layoff percentage

In order to change the layoff percentage, you set the end date for the existing layoff ID to the day before the change happened. You then create a new layoff ID with a new layoff percentage and set the start date to the day the change happened.

 

 

Correcting errors

 

 

Deleting a layoff

You can delete an erroneously reported layoff in one of two ways.

1. Submit a new a-melding in which the start and end dates for the layoff are set to the same date and the layoff percentage is set to 0 percent.
   
   Use the same layoff ID as used in the previous erroneous report(s). The Aa Register must be able to unambiguously distinguish between layoff lasting one day and an erroneously reported layoff which is to be deleted. When the start date is set as equal to the end date and the layoff percentage to 0 percent, this can be unambiguously interpreted in the register as the deletion of previously reported information.
   
   
2. Submit a replacement a-melding which does not include the erroneously reported layoff. You must replace all reporting periods where the layoff has been reported incorrectly.

 

What do we use the information for

Information on layoffs in employment is used to update the Aa Register. The Aa Register is used by NAV and other public bodies to fulfil their remit. Inaccurate information can result in parties that use the Aa Register reaching incorrect conclusions.

Statistics Norway (SS) uses the information to determine who is regarded as being employed.

Information on layoffs is transferred to the Aa Register.