Freelancers, contractors and fee recipients
Employment for persons who receive a salary or other remuneration for completed work or assignments, but who are not employees.
Brief information concerning freelancers, contractors and fee recipients
Anyone who performs work or an assignment for a salary or other remuneration outside a contractual/employment relationship without being self-employed must be specified as a freelancer, contractor and fee recipients.
In the case of freelancers, contractors and fee recipients, you have no management right, i.e. their duties cannot be altered without renegotiating the contract.
The employment will be registered in the Aa Register from 2021.
It is important that you specify the appropriate employment type. For more information, see select the appropriate employment type.
The information you must provide
| Employment ID | Always |
| Employment start date | Always |
| Employment end date | Always in the month in which the worker leaves |
| Cause of end date | Voluntary |
| Occupation code | Always |
| No. of hours per week to which a full-time position equates | Voluntary |
| Percentage employment (FTE percentage) | Voluntary |
| Most recent date of change in percentage employment | Voluntary |
| Remuneration type | Voluntary in 2018. Cancelled in 2019. |
| Working hours arrangement | Voluntary |
| Most recent salary change date | Voluntary |
| Type of appointment | Voluntary |
| Wage seniority | Voluntary |
| Pay grade | Voluntary |
Example
Kari is awarded a contract by an architect firm. The contract commences on 25 January and Kari receives her first salary payment in February. The assignment entails that she will have a 10 percent FTE in the whole period until the assignment is completed on 15 June.
| A-melding for January | |
| Income recipient | Kari |
| Employment type | Freelancers, contractors and fee recipients |
| Employment start date | 25 January |
| FTE percentage | 10 % |
| Occupation code | 2141 115 |
They also enter the other obligatory information.
The architect agency states the FTE percentage in the a-melding, even if it is not mandatory.
Kari has agreed that, in addition to the payment in February, she will be paid salary in April and June.
In the a-meldings for April and June, the architect firm enters information on Kari's employment and her salary and other benefits. They also enter all other mandatory information for the month.
Is it mandatory
Yes, you must specify the employment type, and provide information on the employment every time you make payments to a person who carries out work or an assignment for salary or other remuneration outside a contractual/employment relationship.
When you must submit reports
- How often?
Specify the employment every month in which you make payments. You can report the employment also for months when you do not make any payments, up to and including the month in which the end date occurs. The end date must be reported when the assignment is completed, even if you do not make any payments that month. - How early?
You can report the employment as soon as you know the start date, and preferably before the start date is reached. - How late?
You must specify the employment by no later than the reporting deadline for the month in which the payment is made.
Examples of when you must select this
Select freelancers, contractors and fee recipients
| Freelancers Professional groups such as musicians, scriptwriters, actors, journalists and translators are often considered to be freelancers/contractors. |
| Elected officials Politicians in municipal authorities, county councils and the Norwegian Parliament who receive remuneration for their political work. |
| Foster parents and persons who receive care pay Salary and other remuneration for helping persons with special needs or persons with care needs. |
|
Positions of trust Exceptions: Elected representatives and members of voluntary and charitable organisations who are only course participants but receive reimbursement for lost earnings. These must be reported with employment type pensions or other benefits. |
| Board members Persons who only sit on the board of directors of a company and who are not an employee. Exceptions: Employee representative on a board of directors. In this case, the employee is in ordinary or maritime employment and the board fees must be reported under the ordinary or maritime employment. |
Changing the employment type
If the employment type has changed since the previous a-melding, you must specify the new type of employment in the next a-melding you submit. How you make the change will depend on the employment types you are switching from and to. You must choose between one of three alternative ways of making the change.
Correcting errors
| MAGNET_EDAG-108 Employment information is missing |
| MAGNET_EDAG-187-6 Employment information is incorrect |
| MAGNET_EDAG-187-8 Employment information is missing |
| MAGNET_EDAG-266 Employment type has been changed from the previous report |
| MAGNET_EDAG-269 Invalid value |
| MAGNET_EDAG-274 Employment information is missing |
| MAGNET_EDAG-281 Employment information is missing |
| MAGNET_EDAG-288 Invalid identifier for the enterprise |
| MAGNET_EDAG-289 Invalid identifier for the enterprise |
If you have specified the wrong employment type but have not received an error message concerning this in the feedback (A03), you can correct the error in one of two ways.
Important information
If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.
Deleting erroneously reported employment
You can do this in one of two ways.
- Submit a new a-melding in which the start and end dates for the employment are set to the same date and the full-time equivalent (FTE) percentage is set to 0 percent. You also need to report cause of end date the employment should never have been reported.
The Aa Register will then be able to separate erroneously reported employment from employment which lasts one day. - Submit a replacement a-melding which does not include the erroneously reported employment. You must then replace all reporting periods for which the employment has been specified incorrectly.
What do we use the information for
NAV obtains information on the employment when they have a case. This applies for example to claims for sickness benefit. For some benefits, the employment type is important for the rights concerned. In other words, whether the employee is or has been in ordinary or maritime employment, or whether he or she is a freelancer, contractor, fee recipient, etc.
Statistics Norway (SSB) uses the information in the preparation of statistics concerning salary trends, employment and sickness absence.
Applicable regulations
These regulations are only available in Norwegian.
