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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 (permanent or temporary)
      • 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
      • 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
  • 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
    • 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. Special circumstances
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Changing payroll system

  • Updated: 24 February 2023

If you change your payroll system, all the information concerning the employment relationships must be transferred to the new system.

Make sure that

When you change your payroll system, you must transfer the information from one system to another. If you change your accountant, you will probably also have to change your payroll system.

You must then make sure that:

  • There is coherence in the employment relationships of your employees. In other words, you must report an active employment relationship every month right up until the employment relationship is terminated.
  • The employees have the same number of employment relationships after you have switched to the new system.
  • Employment relationships are linked to the same enterprise in the old and the new system.

NB!
You can check how the employment relationships are specified in the last month from the old payroll system/A01. Order a reconciliation report with employee information for a month. Do this while you still have access to the old system, in case you have to make any changes from the old system.

 

You can specify employment relationships in one of three ways when you switch system

 

Important information
  • If you use a payroll system, check with your system supplier if you are not sure how to make changes.
  • If you are switching from A01 to a payroll system, you must choose either alternative 2 or 3

 

Alternative 1

Continue employment relationship from old system to new system.

Use the same organisation number for the sub-entity, employment type, employment ID and start date as are registered in the old system, in the new system. For employees who are on leave or laid off, use the same description, ID and start date for the leave or layoff as in the old system.

Note!
You cannot do it this way if you have previously submitted an a-melding directly in Altinn (A01) and intend to switch to a payroll system.

 

Example

Emma began working for sub-entity A on 10 October. She is registered with employment ID: 10. They replace their payroll system on 20 May.

A-melding for May
Old payroll system
Sub-entity A
Income recipient Emma
Employment ID 10
Employment type Ordinary
Employment start date 10 October
Employment end date  

They also enter the other mandatory information. 

New payroll system
Sub-entity A
Income recipient Emma
Employment ID 10
Employment type Ordinary
Employment start date 10 October
Employment end date  

They also enter the other mandatory information. 

Diagram. No change in Emma’s employment information in the old system. In the new system, same start date and employment ID for Emma as in the old system. The text in the article explains this in more detail.
Model: what employment information should you change or add when you change your payroll system and want to continue the employment relationships in the new system.

 

Alternative 2

End employment relationships in old payroll system/A01 and specify new employment relationships in new system (payroll system/A01).

Specify end dates and cause of end date changed payroll system or accountant for employment relationships in the old system. Create new employment relationships with new employment IDs in the new system. Make sure you set the start date to the day after the end date which is specified in the old system. For employees who are on leave or laid off, state the end date of the leave or layoff in the old system and create a new ID and start date for the leave or layoff.  Make sure you set the start date to the day after the end date which is specified in the old system.

Use the same organisation number for the sub-entity in both the new and the old systems.

 

Example

Ola started work for sub-entity A on 10 October. He is registered with employment ID 1. You replace your payroll system on 20 May.

A-melding for May
Old payroll system/A01
Sub-entity A
Income recipient Ola
Employment ID 1
Employment type Ordinary
Employment start date 10 October
Employment end date  19 May
Cause of end date Changed payroll system or accountant

They also enter the other mandatory information. 

New payroll system
Sub-entity A
Income recipient Ola
Employment ID 2
Employment type Ordinary
Employment start date 20 May
Employment end date  

They also enter the other mandatory information. 

Diagram. Specify Ola’s end date in the existing system. Specify Ola’s employment with a new start date and new employment ID in the new system. The text in the article explains this in more detail.
Model: What employment information should you change or add when you change your payroll system and want to end the employment relationships in the old system.

 

Alternative 3

Specify new employment ID in the new system (payroll system/A01), and retain the same employment type and start date as in the old system (payroll system/A01).

In the new system, you specify a new employment ID and the same employment type and start date as in the old system. You should not specify an end date in the old system. For employees who are on leave or laid off, state the end date of the leave or layoff in the old system and create a new leave or layoff in the new system.  Make sure you set the start date to the day after the end date which is specified in the old system.

Use the same organisation number for the sub-entity in both the new and the old systems. You can only use this option if you switch system at the end of a month; see the example.

Note!
Retrospective changes to employment relationships are only possible for alternative 1. In the case of alternatives 2 and 3, you can only make changes for periods for which you have reported via the new system.

 

Example

Fatima started work for sub-entity A on 10 October. She is registered with employment ID: 1. They replace their payroll system on 20 May.

A-melding for May
Old payroll system/A01
Sub-entity A
Income recipient Fatima
Employment ID 1
Employment type Ordinary
Employment start date 10 October
Employment end date  

They also enter the other mandatory information. 

A-melding for June
New payroll system

Sub-entity A
Income recipient Fatima
Employment ID 2
Employment type Ordinary
Employment start date 10 October
Employment end date  

They also enter the other mandatory information.

Diagram. No change in Fatima's employment information in the old system. Specify the new employment with the same start date and new employment ID for Fatima in the new system. The text in the article explains this in more detail.
Model: what employment information should you change or add when you change your payroll system from one month to another.

 

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