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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. Special circumstances

Changes in municipal or county structure

  • Updated: 27 October 2023

In the event of changes in county or municipal structure, such as municipal mergers or municipal divisions, both the existing and new municipality and county must ensure that information about employment relationships is linked to the correct main entity and sub-entity.

In the event of a municipal and county division, the municipalities will have new organisation numbers created for the main entities in the new municipalities.

In the event of a municipality and county merger, the municipality can either

  • create a new organisation number for the main entity of the newly established municipality. Sub-entities from existing municipalities must be linked to the main entity’s new organisation number, or
  • keep the main entity’s organisation number and take over sub-entities from one or more municipalities that cease to exist.

There is a guide for municipalities and counties that change structure. The guide can be found at the Norwegian Mapping Authority’s webpages (in Norwegian only).

What you need to do when newly established municipalities or counties receive new organisation numbers

In the case of a merger or division,

  • the existing municipalities must specify the end date for the employment relationships concerned
  • newly established municipalities must specify the start date for the employment relationships

 

Existing municipalities specify the end date

You terminate the employment relationships in the old municipality by submitting an a-melding with the organisation number of the old municipality and specifying the end date for employment. To avoid error messages, the end date should be the last date in the reporting month. In addition, you must specify the reason for the end date, which in the case of a municipal or county merger is changes in organisational structure or internal job swap.

You should not set an end date for existing employment relationships until the newly established municipality 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. The newly merged municipality, Municipality 3, takes over sub-entity A from Municipality 1 and sub-entity B from Municipality 2. The takeover takes effect from 1 January.

A-melding for December
Main entity Municipality 1
Sub-entity A
Income recipient Ola
Employment start date 3 June 2012
Employment end date 31 December 2023
Cause of end date changes in organisational structure or internal job swap

You must 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 2023
Cause of end date Changes in organisational structure or internal job swap

You must also enter the other mandatory information. 

 

Newly established municipalities/counties must specify the start date

You must register all employment relationships in the new municipality by submitting an a-melding for the new organisation number and specifying the start date for the employment. You should do this after the sub-entities are linked to the newly established main entity in the Central Coordinating Register for Legal Entities. 

You should report the employment relationships before the existing municipality sets 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 an employment relationship.

Note!
The new start date for the employment relationships must be the day after the end date, for the information in the Aa Register to be correct. For example, if the end date is 31 December, the start date should be 1 January.

 

Example

The new municipality, Municipality 3, must specify all employment relationships from the date they assume employer responsibility for the employees of Municipality 1 and Municipality 2. Municipality 3 takes over all the sub-entities, including sub-entity A and sub-entity B, with effect from 1 January.

A-melding for January
Main entity Municipality 3
   
Sub-entity A
Income recipient Ola
Employment start date 1 January 2024
Employment end date  

 

Sub-entity B
Income recipient Per
Employment start date 1 January 2024
Employment end date  

You must also enter the other mandatory information. 

Diagram. Existing municipality 1 specifies the end date for Ola. Existing municipality 2 specifies the end date for Per. The newly established municipality specifies new employment for Ola and Peter with a new start date. The text in the article explains this in more detail.
Diagram. Existing municipality 1 specifies the end date for Ola. Existing municipality 2 specifies the end date for Per. The newly established municipality specifies new employment for Ola and Peter with a new start date. The text in the article explains this in more detail.
Model: employment information in the event of the merger of two municipalities

 

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:

  1. Ceased municipalities/counties must specify the end date for the employment relationships concerned
  2. 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 2023
Cause of end date changes in organisational structure or internal job swap

You must 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 2024
Employment end date  

You must also enter other mandatory information.

 

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