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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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Percentage employment (FTE percentage)

  • Updated: 2/12/2018

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.

     

    Examples

    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.

     

    Examples

    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.

     

    Examples

    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.

     

    Example
    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.

     

    Example
    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”.

     

    Correcting errors

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

    MAGNET_EDAG-187-4
    Employment information is incorrect
    MAGNET_EDAG-187-7
    Employment information is missing
    MAGNET_EDAG-273
    Employment information is missing
    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 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.

    Example

    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.

    Note!
    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.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven
    • A-opplysningsforskriften
    • Forskrift om AA-registeret § 6
    • Folketrygdloven § 25-1
    • Statistikkloven § 2-2
    • Forskrift om opplysningsplikt til lønnsstatistikken

     

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