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Front-page of the Norwegian Tax Administration
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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
      • 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
      • Changes in municipal or county structure
  • 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
    • Net salary For employers who have employees with net salary
    • The PAYE scheme
    • Withholding tax on pensions Tax on pension payments for persons who are not tax resident 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
    • Svalbard For persons who are covered by the Svalbard Tax Act
    • Jan Mayen and the Norwegian dependencies For persons who are covered by the Jan Mayen Tax Act
  1. The a-melding guide
  2. Employment
  3. Information on employment

Type of appointment

  • Updated: 22 January 2025

The type of appointment denotes whether the employee is employed on a permanent or temporary basis. This must be stated in the employment contract. The information you submit in the a-melding must be the same as in the employment contract. If the employee is hired out or is an on-call cover staff, please note that these have their own types of appointment. 

    A summary of types of appointment 

    The type of appointment denotes the employee’s employment relationship. The type of appointment can be permanent or temporary. State the type of appointment that is in the employee’s employment contract. 

    You can choose between the following types of appointment: 

    • Permanent employment 
    • Temporary employment 
    • Permanent employment and hired out 
    • Temporary employment and hired out 
    • Temporary employment as on-call cover staff 

     

    Permanent employment 

    When the employee is permanently employed, the employment is continuous and not time limited. For a permanent appointment to be terminated, the rules concerning termination of employment must be followed.  

    An employee who is permanently employed can, for a period, work temporarily in another position or as a temporary replacement with the same employer. How this is stated in the a-melding depends on whether the temporary replacement is in the same sub-entity or in another sub-entity under the same main entity.

    If the temporary replacement is in the same sub-entity, the employee must still be listed as permanently employed. But if there is a change to the occupational code and/or salary, this information must be changed. If the temporary replacement is in another sub-entity under the same main entity, a leave from the permanent employment must be stated and a new temporary employment must be stated for the temporary replacement with a new start date and a new employment ID.

    Example 

    Type of appointment 

    Comment 

    Kine works in an administrative position in a municipality. She is permanently employed in the municipality in a full-time position. 

    Permanent employment 

     

    Laila is permanently employed in a consultancy firm. She is tasked with writing a report for another company. The consultancy firm manages the work and is responsible for the result.  

    Permanent employment 

    The work is managed by the consultancy firm and the responsibility for the result lies with the consultancy firm. 

    Peder is permanently employed at a petrol station. His manager at the petrol station is taking maternity leave from 1 May and Peder will be acting manager while she is on leave.  

    Permanent employment 

    The employer must, from 1 May, still state this as a permanent employment, but must change the occupational code. 

    The hair-dressing salon Scissors has two sub-entities, one in Oslo and one in Bergen. Bente is permanently employed at the sub-entity in Oslo but will be acting daily manager at the branch in Bergen for 10 months. Bente will be on leave from her permanent position in Oslo while she is acting daily manager in Bergen.  

    Oslo:  

    Permanent employment and on leave 

     Bergen: 

    Temporary employment 

     

     

    Temporary employment 

    A temporary employment is agreed upon for a certain period of time or for a certain task, which must be specified in the employment contract.  

    Typical instances of temporary employment are: 

    • seasonal work 
    • project work 
    • temporary replacements 
    • fixed-term appointments 

    You can read more about temporary employment on the Labour Inspection Authority’s website (in Norwegian only). 

    Example 

    Type of appointment 

    Commentary 

    Knut works at a garden centre and has an employment contract that lasts from April until July. Knut works at the garden centre every year. This is seasonal work that is limited to only part of the year.  

    Temporary employment 

     

    Anne is employed in a project position to build a line-of-business system and give the employer advice and guidance in the use of this system. The employment contract lasts for two years and is time limited.  

    Temporary employment 

     

     

    If you have hired out employees to another enterprise  

    If you have hired out employees, you must state either permanent employment and hired out or temporary employment and hired out as the type of appointment.   

    If the employee is hired out, the employee is hired out to an enterprise (main entity) through an agreement with this enterprise. For an employee to be considered hired out, the work the employee does must, as a general rule, be managed by the enterprise that is hiring. The responsibility for the result of the work must also, as a general rule, be with the enterprise that is hiring. If this applies to you, you must select either permanent employment and hired out or temporary employment and hired out as the type of appointment.

    It is the company that is hiring out the employee who must report the employment for the hired out employee. The enterprise that is hiring must not report the employment for the hired employee in the a-melding.  

    You can find more information about what is meant by the hiring out labour in section 14-2 of the Working Environment Act, as well as in the Ministry of Labour and Social Inclusion own guide to hiring labour (in Norwegian only).  

    The criteria for being hired out 

    There are two criteria that are decisive in deciding whether the employee must be defined as hired out. 

    1. If it is stated in the employee’s employment contract that hiring out to customers or contractors is part of the position, the employee must be reported as hired out. This applies regardless of whether the employee actually has been hired out to another enterprise in the relevant period. If the employee has periods without assignments for a customer or contractor, you must not change the type of appointment to permanent employment or temporary employment.  

    Or  

    2. If the employee has been hired out for at least one day a month, you must report the employee as hired out. If the employee has been hired out to customers or contractors, but only in certain periods, you must report the employee as hired out. This applies regardless of what is stated in the employment contract. 

    Example 

    Type of appointment 

    Commentary 

    Kari is permanently employed at a staffing agency. She is hired out to work in a warehouse for 2 months.  

    Permanent employment and hired out 

    The user undertaking has entered into an agreement with the staffing agency, the work is managed by the user undertaking, and the user undertaking is responsible for the result of the work Kari does. 

    Tommy is permanently employed at Consultancy Firm AS. He is hired out to a customer one day each month.  

    Permanent employment and hired out 

    Since Tommy is hired out for at least one day in the reporting month, he is considered permanently employed and hired out.  

    Victor is permanently employed as a carpenter in a carpentry enterprise. He is hired out to another carpentry enterprise for 4 months to work on a construction project.  

     

    Permanent employment and hired out 

    The company that has hired Victor manages and is responsible for the work Victor does during the construction project.   

    Ole is permanently employed as a developer at a staffing agency. He is hired out to a government agency to work on an IT project.   

    Permanent employment and hired out 

    The government agency has entered into an assignment contract with the consultancy firm, and the government agency manages and is responsible for the work Ole does during the project.  

    Thomas is permanently employed as a cabin crew member for an airline. In the group Thomas works for, cabin crew are part of a separate enterprise (the main entity) and are hired out to another enterprise in the group through an agreement.  

     

    Permanent employment and hired out 

    The enterprise that has hired Thomas manages and is responsible for the work Thomas does while he is hired out to them.  

    Line is temporarily employed at a staffing agency. She is hired out to work in a child day care centre for 3 months.  

    Temporary employment and hired out 

    The child day care centre that hires Line manages and is responsible for the work Line does in this period.  

     

    Temporary employment as on-call coverstaff 

    An on-call coverstaff is a person who does not have a set FTE percentage and who works when there is demand. On-call coverstaff are also known as part-time workers.  

    The employment usually does not have a set duration, excepting scheduled shifts. 

    In the employment contract, the employer must specify that on-call coverstaff only work when there is demand. 

    If you have an employee who is permanently employed as an on-call coverstaff, you must state the type of appointment as a permanent employment. 

    Example 

    Type of appointment 

    Commentary 

    Petter has a temporary employment as on-call coverstaff at a school. The contract does not state how much and, if applicable, when he will be working. He works if and when his employer needs him.  

    Temporary employment as on-call coverstaff 

     

    Karl has a temporary employment as on-call coverstaff at the outdoor restaurant “Good weather”. The demand for staff varies with the weather and Karl’s contract states that he works when there is demand.  

    Temporary employment as on-call coverstaff 

     

    Sofie is permanently employed at an SFO (after-school supervision scheme) and as an on-call coverstaff at an elementary school in the same municipality. 

    SFO: 

    Permanent employment 

     

    The elementary school:  

    Temporary employment as on-call coverstaff 

    Sofie has several employments with the same employer, see the guide to EmploymentID for more information about how employments are reported in these cases.  

     

    Is it mandatory 

    Yes, you must state the type of appointment for all ordinary and maritime employments. 

    You must not state the type of appointment for freelancers, contractors and persons who receive fees or for pensions and other benefits outside of an employment. 

    When to submit reports 

    You must state the type of appointment when you are reporting the employment and repeat every month up to and including the month you end the employment.  

    Changing the type of appointment 

    If an employee changes their type of appointment, you can state the new type of appointment the month it changes. 

     

    Correcting errors 

    MAGNET_EDAG-291
    Employment information is missing

    See the overview of all error messages

    If you have forgotten to specify or have specified the wrong employment type, and did not receive an error message (MAGNET/EDAG) about this in the feedback (A03), you should correct the error in the a-melding that was wrong or incomplete.

     

     

    What we use the information for 

    Information concerning type of appointment for ordinary and maritime employment relationships is transferred to the State Register of Employers and Employees. Nav distributes information about employments from the State Register of Employers and Employees to private and public sector companies and organisations that are permitted to receive this information. Examples of this are the Tax Administration and the Labour Inspection Authority. Nav also uses this information for statistics on employments. 

    Information about type of appointment makes it possible for Nav to adjust and improve their case processing, public employment service and follow-up of the people receiving benefits. 

    Nav needs information if an employee has temporary employment as on-call cover staff in order to assess the right to benefits under, among other things, the folketrygdeloven, Chapter 8. To be entitled to sickness benefits, one must have been working for the last four weeks immediately before becoming incapacitated for work. An employee who has temporary employment as on-call cover staff does not have fixed working days and in practice a separate assessment of this condition is made for them. Nav is therefore dependent on being able to identify an employee who has temporary employment as on-call cover staff.

    Statistics Norway uses the information for statistics on type of appointment and on the scope of hired out employees.  

     

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