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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

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
    • 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
  • 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, 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
  • 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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Mergers

  • Updated: 14 February 2018

Both the existing and new owners must ensure that the information concerning the employment relationships is linked to the correct enterprise.

A merger occurs when two or more companies (legal entities) merge to form a single company. One company (the acquiring company) takes over the business of one or more companies (the divesting companies).

 

What you have to do

  1. The divesting company report an end date and cause of end date for all employment relationships
  2. The acquiring company report start date for all new employees

 

Divesting companies must specify the end date for the employment relationships concerned

As a divesting company, you must report an end date and as cause of end date changes in organisational structure or internal job swap  for all employment relationships.

 

Example

Divesting company, Declarant 1, must terminate all employment relationships because they have been merged into Declarant 2. Declarant 2 takes over Declarant 1 with effect from 1 June.

A-melding for May 
Declarant 1
Enterprise A
Income recipient Ola
Employment start date 1 January
Employment end date 31 May
Cause of end date changes in organisational structure or internal job swap

They also enter the other mandatory information. 

 

Acquiring company must specify a start date for the new employment relationships

As the acquiring company, you must report employment relationships for all employees for whom you take over employer responsibility.  For a more detailed explanation of the information that you must provide, see the various types of employment.

Note!
The new start date for the employment must be the day after the end date, in order for the information in NAV’s Aa Register to be correct. For example, end date of 31 May and start date of 1 June.

 

Example

The acquiring company, Declarant 2, must specify all employment relationships from the date on which they take over employer responsibility for the employees of Declarant 1.

A-melding for June
Declarant 2
Enterprise A
Income recipient Ola
Employment start date 1 June
Employment end date  

They also enter the other mandatory information. 

Diagram. The company that is closing down specifies the end date for Ola. The company that will continue specifies Ola’s new employment with a new start date. The text in the article explains this in more detail.
Model: what employment information should you change or add in the event of a merger? A company takes over the business of another company.

 

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