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Frontpage of the norwegian tax administration
Startside til skatteetaten
To the a-melding
The a-melding guide
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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. Employment
  3. Information on employment
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Most recent salary change date

  • Updated: 2/14/2018

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

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

    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 not received an error message

    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. 

     

    If you use a payroll system, check with your system supplier if you are not sure how to make corrections 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 for ordinary and maritime employment 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 § 2-2
    • Forskrift om opplysningsplikt til lønnsstatistikken

     

    To top

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