Remuneration type – will be CANCELLED 2019
Cancelled from 2019, and voluntary in 2018
The agreed remuneration must be stated in the employment contract and must correspond to what you state in the a-melding.
Brief information on remuneration type
You no longer need to provide information on remuneration type in the a-melding.
The information concerning remuneration type on this page applies:
- from and including: January 2015
- to and including: December 2017 (December 2018)
Remuneration type is mandatory up to and including 2017, and voluntary in 2018. You should not specify remuneration type from 2019 onwards.
Using the new income description
A new income description called “fees, piecework, percentage and commission” has been created. This income description, together with the income descriptions “fixed salary” and “hourly wage”, replaces the information you previously specified under remuneration type.
Remuneration type refers to the type of remuneration that has been agreed.
State the remuneration type that is given in the employee’s employment contract.
You can choose between the following remuneration types:
- piecework remuneration
- fixed salary
- fees
- reimbursement in the form of commission, percentage salary
- hourly wage
What you specify as the remuneration type and what you specify as salary must match. If the remuneration type is fixed salary, the salary must have the description fixed salary.
If an employee receives several different types of cash benefit, use the most common remuneration type. If this is not easy to determine, choose the one with the largest amount.
Examples
Emma has an agreement which states that she will receive an hourly wage. State the remuneration type ‘hourly wage’ and use the income description hourly wage.
Noah has an agreement which states that he will receive piecework remuneration. State the remuneration type ‘piecework remuneration”.
Is it mandatory
Yes, you must state the remuneration type for all ordinary and maritime employment relationships, as well as for freelancers, contractors and fee recipients, for the period 2015-2017. It is voluntary in 2018. Should not be specified from 2019 onwards.
You should not specify the remuneration type for pensions or other non-employment benefits.
Has an employee's remuneration type changed
If an employee's remuneration type has changed, you must specify the new remuneration type in the month in which it changes.
When you must submit reports
State the remuneration type the first time you report the employment and repeat it every month up to and including the month in which you terminate the employment.
Correcting errors
MAGNET_EDAG-187-4 Employment information is incorrect |
MAGNET_EDAG-187-7 Employment information is missing |
MAGNET_EDAG-187-8 Employment information is missing |
MAGNET_EDAG-273 Employment information is missing |
MAGNET_EDAG-274 Employment information is missing |
MAGNET_EDAG-275 Employment information is incorrect |
If you have forgotten to specify the remuneration type or have specified an incorrect remuneration type 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.
Example
John works for a service company. In May, the company discovers that it has specified the wrong remuneration type for Ola. It specified ‘hourly wage’ but the correct remuneration type is actually ‘piecework remuneration’.
A-meldings up to and including April: Remuneration type: Hourly wage
A-meldings from May onwards: Remuneration type: Piecework remuneration
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 the information to prepare statistics concerning trends in salaries, employment and sickness absence.
Information on remuneration type 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.