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Startside til skatteetaten
To the a-melding

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 (permanent or temporary)
      • 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
      • 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
  • 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
    • 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. Employment
  3. Information on employment
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Most recent salary change date

  • Updated: 17 December 2020

Date of fixed salary changes in accordance with central agreements, local agreements or personal salary changes.

    Brief information concerning most recent salary change date

    State the dates of salary changes which are fixed, regardless of whether they follow from central agreements, local agreements or personal changes in salary. Automatic promotion based on seniority and agreed changes in seniority are also considered a salary change.

     

    Examples

    With effect from 1 January, Lucas switches from a 50 percent to a 100 percent FTE position as a teacher at School A.  He is on the same pay grade as before and the monthly salary rate is therefore the same. The school should not change the date of the most recent salary change.

    Central wage negotiations are concluded at the end of May and the outcome is a general pay rise of 2.5 percent, which will take effect from 1 May of the same year. Kari's salary rate will therefore change with effect from 1 May, while the first payment of the revised salary will for various reasons not take place until August (with back payment backdated to 1 May). State 1 May as the date of the most recent salary change in the a-melding for August.

     

    You should not change the date of the most recent salary change when:

    • the employee’s FTE percentage or working hours change without any impact on the salary rate (the salary rate can be an hourly rate, monthly rate or similar)
    • the employee changes occupation without any impact on the salary rate
    • the central wage settlement does not result in any salary changes (zero settlement) for the employee

     

    Is it mandatory

    Yes, you must state the date for all ordinary and maritime employment.

    It is voluntary for freelancers, contractors and fee recipients.

    You should not specify the most recent salary change date for pensions or other non-employment benefits.

     

    When you must submit reports

    State the salary change date as equal to the start date the first time you report the employment and repeat it every month up to and including the month in which you terminate the employment.

     

    Change date

    If an employee’s salary changes, state the most recent salary change date in the month in which the salary change takes effect. 

     

    Correcting errors

    MAGNET_EDAG-187-4
    Employment information is incorrect
    MAGNET_EDAG-259
    Illogical date for last salary change date
    MAGNET_EDAG-275
    Employment information is incorrect

    See also the overview of all error messages

    If you have forgotten to specify the salary change date or have specified the wrong salary change date but have not received an error message concerning this in the feedback (A 03), you can correct the error in the next a-melding. You do not need to correct previously submitted a-meldings. 

     

    Important information

    If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.

     

    What do we use the information for

    Statistics Norway (SSB) uses information on the date of the most recent salary change in order to distribute any back payments of salary over the period to which the back payment relates.

    NAV uses the information to calculate benefits. This applies to sickness benefit, for example.  

    Information on the most recent salary change date is transferred to the Aa Register. NAV distributes information concerning employment from the Aa Register to private and public sector companies and organisations that are permitted to receive it.  Examples of such organisations are the Norwegian Tax Administration and the Norwegian Labour Inspection Authority.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Folketrygdloven § 21-4

    • Folketrygdloven § 25-1

    • Forskrift om AA-registeret § 6

    • Statistikkloven § 10

    • Forskrift om opplysningsplikt til lønnsstatistikken

     

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