Salary of employee who has left (holiday pay)
You can make payments to an employee who has left, but you cannot change the information concerning their employment.
If you need to specify salary or other benefits of employees who have left, you must make sure you do not change any information concerning their employment. Examples of payments after a person has left include holiday pay, bonuses, back payments of salary, overtime, etc.
Important information
If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.
You can specify this in one of three ways
Alternative 1 - Do not specify employment information
You do not need to provide information on employment relationships which have been terminated. You will already have submitted the information in previous a-meldings. The obligation to submit employment information applies up to and including the month in which the end date falls.
Alternative 2 - Repeat information on employment
You can submit the same information concerning the employment as you have submitted previously. Remember that the end date must be included. If you report an a-melding for January 2021 or later you must also include cause of end date.
Alternative 3 - Select employment type
‘Pension or other non-employment benefits’ If alternative 1 or 2 is not possible in your system, you can choose employment type ‘Pension or other non-employment benefits’.
Example
Kari worked in a shop and left her job on 12 December. She receives NOK 30,000 in fixed salary in December. The shop pays Kari holiday pay in December.
|
A-melding for December |
|
| Sub-entity | A |
| Income recipient | Kari |
| Employment ID | 10 |
| Employment type | Ordinary |
| Employment start date | 10 October |
| Employment end date | 12 December |
| Cause of end date | The employee has resigned from his/her position |
| Occupation code | 5221 126 |
| No. of hours per week to which a full-time position equates | 37,5 |
| Percentage employment (FTE percentage) | 100 |
| Most recent date of change in percentage employment | 10 October |
| Working hours arrangement | Not shift work |
| Most recent salary change date | 10 October |
| Fixed salary | 30 000 |
They also enter the other mandatory information.
Alternative 1 - Do not specify employment information
|
A-melding for January |
|
|
Sub-entity |
A |
| Income recipient | Kari |
| Holiday pay | 35 000 |
They also enter the other mandatory information.
Alternative 2 - Repeat information on employment
|
A-melding for January |
|
|
Sub-entity |
A |
| Income recipient | Kari |
| Employment ID | 10 |
| Employment type | Ordinary |
| Employment start date | 10 October |
| Employment end date | 12 December |
| Cause of end date | The employee has resigned from his/her position |
| Occupation code | 5221 126 |
| No. of hours per week to which a full-time position equates | 37,5 |
| Percentage employment (FTE percentage) | 100 |
| Most recent date of change in percentage employment | 10 October |
| Working hours arrangement | Not shift work |
| Most recent salary change date | 10 October |
| Holiday pay | 35 000 |
They also enter the other mandatory information.
Alternative 3 - Select employment type ‘Pension or other non-employment benefits’
|
A-melding for January |
|
|
Sub-entity |
A |
| Income recipient | Kari |
| Employment type | Pension or other benefits |
| Holiday pay | 35 000 |
They also enter the other mandatory information.
