Municipality and county mergers
Both the existing and new municipalities and counties must ensure that the information concerning the employment relationships is linked to the correct sub-entity.
In the event of a municipality or county merger, the municipality/county can either
- create a new organisation number for the newly established municipality/county. Sub-entities from existing municipalities/counties must be linked to the new organisation number, or
- keep the main entity's organisation number and take over enterprises/sub-entities from one or more municipalities/counties that cease to exist.
Here you find a guide to municipalities/counties that merge - Norwegian Mapping Authority’s webpages (only in Norwegian).
What do you have to do when the new municipality/county gets a new organisation number?
In the case of a merger:
- The existing municipalities/counties must specify an end date
- The newly established municipalities/counties must specify a start date
Existing municipalities/counties specify end date
If you are reporting for the municipalities/counties that will merge, you must terminate all employment relationships. To do this, set an end date and cause of end date changes in organisational structure or internal job swap for the employment relationships for the existing declarant.
You should not set an end date for existing employment relationships until the newly established municipality/county has reported the employment relationships in the a-melding.
Example
Municipality 1 intends to terminate all employment relationships because it has been merged with Municipality 2. New main entity, Municipality 3, takes over all the sub-entities, including sub-entity A from Municipality 1 and sub-entity B from Municipality 2. The take-over takes effect from 1 January.
| A-melding for May | |
| Main entity | Municipality 1 |
| Sub-entity | A |
| Income recipient | Ola |
| Employment start date | 3 June 2012 |
| Employment end date | 31 December 2019 |
| Cause of end date | changes in organisational structure or internal job swap |
They also enter the other mandatory information.
| Main entity | Municipality 2 |
| Sub-entity | B |
| Income recipient | Per |
| Employment start date | 1 March 2010 |
| Employment end date | 31 December 2019 |
| Cause of end date | Changes in organisational structure or internal job swap |
They also enter the other mandatory information.
Newly established municipalities/counties specify the start date
If you are reporting for a newly established municipality/county, you must report all the employment relationships again with a new start date. You should do this after the sub-entities have been linked to the newly established municipality/county in the Register of Legal Entities.
You should report the employment relationships before the existing municipalities/counties set an end date. Specify the employment relationships in the a-melding as early in the month as possible, so that the employees are not left without any employment.
Note!
The new start date for the employment relationships 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 December and start date of 1 January.
Example
The new municipality, Municipality 3, must specify all employment relationships from the date on which they take over employer responsibility for the employees of Municipality 1 and Municipality 2. Municipality 3 takes over all the sub-entities, including sub-entity A, with effect from 1 January.
| A-melding for June | |
| Main entity | Municipality 3 |
| Sub-entity | A |
| Income recipient | Ola |
| Employment start date | 1 January 2020 |
| Employment end date | |
| Sub-entity | B |
| Income recipient | Per |
| Employment start date | 1 January 2020 |
| Employment end date |
They also enter the other mandatory information.
What do you have to do when the municipality/county keeps its organisation number and takes over the sub-entity from a municipality/county that ceases to exist
In the case of a merger:
- Ceased municipalities/counties must specify the end date for the employment relationships concerned
- The municipality/county taking over must specify the start date for the new employment relationships
Ceased municipalities/counties must specify the end date for the employment relationships
As a ceased municipality/county, you must specify an end date and cause of end date changes in organisational structure or internal job swap for all the employment relationships.
Example
The ceased declarant, Municipality 1, intends to terminate all employment relationships because it has been merged with Municipality 2. Municipality 2 keeps it's organisation number and takes over Municipality 1 from 1 January.
| A-melding for December | |
| Main entity | Municipality 1 |
| Sub-entity | A |
| Income recipient | Ola |
| Employment start date | 1 January 2005 |
| Employment end date | 31 December 2019 |
| Cause of end date | changes in organisational structure or internal job swap |
They also enter the other mandatory information.
The municipality/county taking over must specify the start date for the new employment relationships
As the municipality/county taking over, you must specify 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 December and start date of 1 January.
Example
The main entity taking over, Municipality 2, must specify all employment relationships from the date on which they take over employer responsibility for the employees of Municipality 1.
| A-melding for January | |
| Main entity | Municipality 2 |
| Sub-entity | A |
| Income recipient | Ola |
| Employment start date | 1 January 2020 |
| Employment end date | |
They also enter the other mandatory information.
