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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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New job in another enterprise with the same employer

  • Updated: 02 December 2021

Set the end date of the employment and the cause for the end date in the existing enterprise and create a new employment relationship with a new start date in the new enterprise.

This concerns the situation when an employee moves permanently from one enterprise to another but remains with the same employer. It also applies if the employee gets a temporary position in another enterprise, but remains with the same employer.

An employment relationship can only be linked to one organisation number for enterprises (sub-units).

 

What you have to do

If one of your employees changes job internally, from one enterprise to another, you must:

  1. Terminate the employment with the original enterprise by reporting an end date and cause of end date.

  2. Report a new employment in the new enterprise with a new start date.

  3. Check whether you need to change any other information concerning the employment.

    This applies to information concerning:

    • Occupation code
    • No. of hours per week to which a full-time position equates
    • Percentage employment (FTE percentage)
    • Most recent date of change in percentage employment
    • Remuneration type (abolished in 2019)
    • Working hours arrangement
    • Most recent salary change date
    • Type of appointment
    • Wage seniority
    • Pay grade
    • Information on leave or vessels


  4. Check whether there will be any changes to employer's National Insurance contributions.  When an employee transfers from one enterprise to another but remains with the same employer, the employer’s National Insurance contributions may change. This applies when the enterprises are in different employer’s National Insurance contribution zones.

 

Example – gets a temporary position in another enterprise

Declarant 1 has two enterprises, Enterprise A and Enterprise B. Lise has worked as a sales consultant for Enterprise A since 1 February. From 10 August, Lise will become the general manager for Enterprise B.
 
They must terminate Lise’s employment with Enterprise A and create a new employment for her in Enterprise B. They must do this in the a-melding for August.

A-melding for August  
Declarant 1
Enterprise A
Income recipient Lise
Employment ID 10
Employment start date 1 February
Employment end date 9 August
Cause of end date Changes in organisational structure or internal job swap
   
Enterprise B
Income recipient Lise
Employment ID 10
Employment start date 10 August
Employment end date  

They also enter the other mandatory information. 

Diagram. Specify the end date in the enterprise that Lise is leaving. Specify the new employment and new start date in the enterprise that Lise is joining. The text in the article explains this in more detail.
Model: what employment information should you add or change when an employee changes job from one enterprise to another but remains with the same declarant.

Example – gets a temporary position in another enterprise

Declarant 1 has two enterprises, Enterprise A and Enterprise B. Bente has a permanent position as sales consultant in Enterprise A, where she has worked for many years. From 10 August, Bente will function as the general manager for Enterprise B. The temporary position has a duration of 10 months. After this, she will return to her permanent position in Enterprise A.

They must terminate Bente’s employment with Enterprise A and create a new employment for her in Enterprise B. This must be registered in the a-melding for August.

A-melding for August:
Declarant 1
Enterprise A
Income recipient Bente
Employment ID 19
Employment start date 1 February
Employment end date  
Cause of end date  
Description of leave welfare leave
Leave ID 2
Start date of leave 10 August
End date of leave 10 June


 
Enterprise B
Income recipient Bente
Employment ID 25
Employment start date 10 August
Employment end date  

They also enter other mandatory information.

 

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