The agreed FTE percentage must be stated in the employment contract and must correspond to what you state in the a-melding.
Brief information concerning FTE percentage
State the FTE percentage which is stated in the employee’s employment contract.
Calculate the FTE percentage if the number of hours rather than the FTE percentage is stated in the employment contract. Deduct unpaid meal breaks from the agreed number of working hours and the number of hours which equate to a full-time percentage.
Maria has agreed working hours of 20 hours per week at a warehouse where a full-time position amounts to 37.5 hours. State the FTE percentage = 53.33.
How to calculate the FTE percentage:
Number of hours according to the employment contract: 20 hours
Number of hours for a full-time position: 37.5 hours
Calculation: 20 hours x 100/37.5 hours = 53.33
FTE percentage = 53.33
Nora has a 30 percent permanent position as an on-call cover employee in Municipality A. In addition to this, she often works extra hours. State the FTE percentage = 30.
Jacob has a permanent position with Municipality A as a teacher at School 1 and a 25 percent permanent position as a teacher at School 2. Specify this as two employment relationships. One with an FTE percentage of 50 and one with an FTE percentage of 25.
Is it mandatory
Yes, you must state the FTE percentage for all ordinary and maritime employment.
It is voluntary for freelancers, contractors and fee recipients.
You should not specify an FTE percentage if the employment type is pension or other non-employment benefits.
When you must submit reports
State the FTE percentage the first time you report the employment and repeat this percentage every month up to and including the month in which you terminate the employment.
Combination of fixed salary and hourly wage
State the FTE percentage linked to the fixed salary. Time that the employee had to work over and above the agreed FTE percentage and that is remunerated through an hourly wage should not be included in the FTE percentage.
State the number of hours together with the cash benefit ‘hourly wage’ for the component that is paid in the form of an hourly wage. This will typically apply to many people who work in the commodities and health and care sectors. See also hourly wage.
When the working hours of hourly paid employees vary due to public holidays, etc.
State the FTE percentage or working hours which have been agreed in the employment contract even if the number of hours to which a 100 percent position equates varies every month. This also applies if the employee receives an hourly wage based on submitted time records.
Employee hired in from manpower agency, on-call cover staff, etc.
If an employee has an employment contract with a guaranteed minimum number of working hours, state the FTE percentage linked to this.
For employees of manpower agencies without a fixed guaranteed minimum number of hours, the FTE percentage will depend on whether or not the employee is on a long-term cover assignment with agreed working hours.
- In the case of employees who alternate between short assignments (1-2 months), state the FTE percentage 0. The hours linked to the short-term cover assignment should be specified as “number of hours” linked to the variable “cash benefit, hourly wage”.
- In the case of employees who are hired out on a long-term assignment lasting three months or more with an FTE percentage which has been agreed with the customer, this should be used when specifying the FTE percentage.
You should never state 0 as the FTE percentage instead of reporting an end date when there has been no cover assignment under an employment during the past month.
Lise is on the list of a manpower agency without any fixed agreement concerning working hours. She is then hired out to Enterprise C as a full-time office worker for six months. The manpower agency specifies an FTE percentage of 100 during the months over the period of the assignment.
Svein is on the list of a manpower agency without any fixed agreement concerning working hours. He is hired out several times a month to different schools in order to take a few lessons. The manpower agency states an FTE percentage of 0. They specify the hours linked to the short-term cover assignments as “number of hours” linked to the variable “cash benefit, hourly wage”.
When an employee’s FTE percentage increases or decreases
If an employee’s FTE percentage has changed, you must state the correct FTE percentage in the current reporting month, and state the correct “most recent date for FTE percentage”. This date can be in the past, during the current month or in the future.
Julie’s FTE percentage changes from 50 to 100 percent with effect from 1 May. The employer specifies the FTE percentage as 100 in the a-melding for May. “Most recent date for FTE percentage” is 1 May.
Svein’s FTE percentage changes from 100 to 80 percent with effect from 1 May. His employer discovers that they had forgotten to state this percentage in the a-melding for May. They change the FTE percentage in the a-melding in June to 80 and set 1 May as the “Most recent date for FTE percentage”. They do not need to correct previously submitted a-meldings.
FTE percentage and sickness absence and layoffs
You must still state the agreed FTE percentage.
FTE percentage and leave
If an employee has the same FTE percentage as before and goes on leave, you must state the same FTE percentage as well as the leave percentage.
Eli goes on 50 percent leave on 1 January. The FTE percentage is the same as previously, i.e. 100 percent. The employer specifies the leave percentage as 100 and the FTE percentage as 100 in the a-melding for January.
If the employee has an agreement concerning partial leave and also temporarily has a lower FTE percentage, the lower FTE percentage must be stated during the period of leave.
Jan will be on partial leave of 30 percent from 1 May. His FTE percentage will also be temporarily reduced from 100 to 70. The employer states the leave percentage as 30 and changes the FTE percentage to 70 in May, and sets 1 May as the “most recent date for FTE percentage”.
If you have specified the wrong FTE percentage but have not received an error message concerning this in the feedback (A03), you can correct the error in the next a-melding. You do not need to correct previously submitted a-meldings.
Jacob works for a law firm. He increases his FTE percentage from 50 to 100 percent. The firm does not discover until four months later that they have forgotten to change the FTE percentage in the a-melding.
They then change the FTE percentage in the next possible a-melding and state the “Most recent date for FTE percentage” as the date when the change actually occurred. They do not need to correct previously submitted a-meldings.
This does not alter the reporting obligation. Only how they must implement the change. The change can trigger a reporting obligation in other areas and for previous periods.
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
NAV uses information concerning FTE percentage to decide whether or not a person is entitled to benefits, and if so how what they are entitled to. This applies to parental benefits, for example.
Statistics Norway (SSB) uses information concerning FTE percentage in its salary statistics and to calculate full-time equivalents in employment statistics and sickness absence statistics.
Information on FTE percentage 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.