- Updated: 6/15/2020
If an employee is laid off for any period of time, you must declare this in the a-melding.
Sjekk NAVs innsynstjenesten for arbeidsgivere
Du kan sjekke hvilke opplysninger som er registrert i Arbeidstaker- og arbeidsgiverregisteret til NAV.
Min side - arbeidsgiver på nav.no som er en innsynstjenesten fra Aa-registeret for arbeidsgivere.
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.
Temporary rules as a result of Covid-19
On 20 March 2020, the rules for being laid off were changed. Employers are no longer obliged to cover the first 18 days of salary of employees who have been laid off. Instead, NAV grants temporary salary compensation to employees who are laid off.
If the employer who has laid off the employees pays the benefit in the form of salary in advance in the lay-off periods, the salary payments will be refunded, limited to a maximum of six times the National Insurance basic amount divided with 260 per day. The employer can get a refund for the salary payments made in the benefit period for the lay-off periods that started before 20 April 2020. The refund scheme does not apply to lay-off periods that started on 20 April or later.
Employers must apply for a refund to NAV by 31 August 2020, and they must do so in the way that the Directorate of Labour and Welfare decides. For more information about refunds, check NAV’s website.
Read more about employer’s national insurance contributions in connection with the advance payment of the salary compensation at Employer’s national insurance contributions - contribution basis.
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||Always|
|Layoff start date||Always|
|Layoff end date||Always in the month in which the employee’s layoff ends|
Description of layoff
Specify the description ‘layoff’.
Lay off ID is an identifier for the lay off.
Specify a unique ID for the layoff. The ID must not be reused and is not time-dependent. If you use the same ID, what you reported previously will be replaced by what you later report under 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.
Anne works for an industrial company. She was laid off from work from 1 January to 25 January. She was later laid off again from 1 May to 10 May.
|A-melding for January
First layoff period
|Description of layoff||Layoff|
|Layoff start date||1 January|
|Layoff end date||25 January|
They also enter all other mandatory information.
This submission is unique. For the duration of the layoff, all reporting by the industrial company should follow this pattern.
A-melding for May
|Description of layoff||Layoff|
|Layoff start date||1 May|
|Layoff end date||10 May|
They also enter all the other mandatory information.
If the new layoff is not assigned a new ID and the previous ID is re-used instead, this will be interpreted as a change to a previous layoff.
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
The start date is the day the layoff begins. The start date must be repeated in each a-melding for the full duration of the layoff.
Berit works rotating shifts. She is laid off from her job starting 3 April. That day is Berit's day off, and her first work day is 5 April. Her employer states 3 April as the start date for 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.
Holiday, sick leave, other leave, strike and lockout
Holiday, sick leave, other leave, strike and lockout do not affect how you should report layoffs in the a-melding. You must report layoffs as if these employees were at work. When you lay off an employee who is on leave, you must end the leave. The end date for the leave must be the day before the start date of the layoff.
However, employees must inform NAV of changes that may be important for the benefits and follow-up they receive from NAV. Such changes could be, for example, illness, holiday or leave.
Lise is on sick leave when all the employees in her company are laid off with a start date of 1 May. She is fit to work on 20 May. Her employer specifies 1 May as the start date for the layoff in April’s a-melding and in all subsequent a-meldings for as long as she is laid off.
Ola is on 50 % sick leave when all the employees in his company are laid off with a start date of 1 April. His employer states 1 April as the start date for the layoff and 100 % as the layoff percent in April’s a-melding and in all subsequent a-meldings for as long as he is laid off.
Example of leave that becomes a layoff
Henrik is on parental leave when all the employees in his company are laid off with a start date of 15 May. His parental leave should have ended on 1 June. His employer states the end date of 14 May for the parental leave and specifies the start date of 15 May for the layoff in May’s a-melding. The start date for the layoff is repeated in all subsequent a-meldings for as long as he is laid off.
|A-melding for May|
|Description of leave||Leave with parental benefits|
|Start date of leave||15 April|
|End date of leave||14 May|
|Layoff start date||15 May|
|Layoff end date|
They also enter other mandatory information.
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.
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.
Ola is 80 percent laid off from 1 February to 13 July. Ola’s layoff percentage is altered from 80 to 50 percent from 15 March.
|These error messages apply to both layoffs and leave:|
Invalid value for this calendar month
Leave percentage is missing
Illogical period for leave of absence
Invalid leave ID
Leave information is missing
Illogical start date and/or end date for leave of absence
Leave percentage must be between 0 and 100
If you have forgotten to specify the layoff or made a mistake when specifying a layoff but have not received an error message (MAGNET/EDAG) concerning this in feedback (A 03), you can correct the error in the next a-melding. You do not need to correct previously submitted a-meldings.
This concerns errors or omissions in information concerning:
- Layoff ID
- Description of layoff
- Layoff From Date
- Layoff To Date
- Layoff percentage
If you use a payroll system, check with your system supplier if you are not sure how to make corrections in your system.
Deleting a layoff
You can delete an erroneously reported layoff in one of two ways.
- 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.
- 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.