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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. Type of employment

Maritime employment

  • Updated: 15 February 2023

Employment for employees who receive salary or other remuneration for work carried out at sea, on either a vessel or a mobile installation.

    Brief information concerning maritime employment

    If you have employees who work for you for a salary or other remuneration and the work is maritime in nature, then you must declare this as maritime employment. "Maritime in nature" means that the work is performed at sea or on a vessel or mobile facility.

    In the case of maritime employment, the party for whom you submit an a-melding must be registered in the Register of Legal Entities before you submit an a-melding. You must report according to the same structure as in the Register of Legal Entities. See also organisation number for the main entity and sub-entities. 

    It is important that you report 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 employee leaves
    Cause of end date Always in the month in which the employee leaves
    Occupation code Always
    No. of hours per week to which a full-time position equates Always
    Percentage employment (FTE percentage) Always
    Most recent date of change in percentage employment Always
    Remuneration type Voluntary in 2018. Cancelled in 2019.
    Working hours arrangement Always
    Most recent salary change date Always
    Type of appointment Always
    Wage seniority Always for employees of enterprises which follow the Main Tariff Agreement for central government, the municipality (including the City of Oslo) and most enterprises in the finance sector.
    Pay grade Always for employees of enterprises which follow the Main Tariff Agreement for central government, the municipality (including the City of Oslo) and most enterprises in the finance sector.
    Vessel information
    (see below)
    Always

     

    Leave

    To be completed when the income recipient is on leave.

    Description of leave Always
    Leave ID Always
    Leave start date Always
    Leave end date Always in the month in which the employee’s leave ends
    Leave percentage Always

     

    Layoffs

    To be completed when an employee is laid off.

    Description of layoff Always
    Layoff ID Always
    Layoff start date Always
    Layoff end date Always in the month in which the employee’s layoff ends
    Layoff percentage Always

     

    In the case of maritime employment, you must also provide vessel information:

    • Ship register
      State the ship register in which the vessel or installation on which the work is performed is registered. A ship may be registered in:
      • Norwegian Ship Register (NOR)
      • Norwegian International Ship Register (NIS)
      • Foreign ship register (UTL)

    • Vessel type
      State the type of vessel that the ship or mobile installation is.
      • A cruise ship (tourist)
      • A drilling platform (drilling platform)
      • Other type of vessel (other)

    • Shipping area
      Provide information on the shipping area for which the vessel is certified
      • Domestic shipping (domestic)
      • International shipping (international)

     

    Example

    Emma starts work as a ship’s electrician for a cruise line on 25 January. She receives her first salary payment in February.

    A-melding for January
    Income recipient Emma
    Employment ID 10
    Employment type Maritime
    Employment start date 25 January
    Employment end date  
    Occupation code 7241 110
    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 25 January
    Working hours arrangement Not shift work
    Most recent salary change date 25 January
    Wage seniority  
    Pay grade  
    Ship register NOR
    Vessel type Tourist
    Shipping area Domestic

    They also enter the other mandatory information. 

    In the a-­melding for February, the cruise line repeats the same information concerning Emma’s employment in addition to information on salary and benefits that they have paid. They also enter all other mandatory information for the month.

     

    Is it mandatory

    Yes, you must state the employment type, and provide employment information every month for an employee in maritime employment, up to and including the month in which the end date falls.

    Maritime employment must be reported to the Aa Register. The information you provide in the a-melding will be automatically forwarded to the Aa Register. 

    Information on the employment is obligatory. You need only provide certain information if it is relevant, e.g. in the case of leave.

     

    When you must submit reports

    • How often?
      You must specify the employment every month up to and including the month in which the end date falls, even if you do not make any payments. In the month after the end date, you should not specify the employment any longer.

    • How early?
      You can specify 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 before the reporting deadline for the month in which the start date falls.

     

    Examples of when you must select this

    Select maritime (or ordinary) employment:

    They can be maritime if they are carried out at sea

    Employee who receives a wage subsidy
    When the employer/initiative organiser pays the employee a salary and NAV pays the enterprise a wage subsidy.
    Employee representative on a board of directors
    Employee and pensioner
    Employee who receives remuneration both as an employee and as a pensioner from the same enterprise. Specify this as combined employment.
    Casual assistant, seasonal worker, etc.

     

    Select maritime employment for:

    Offshore worker who works on a mobile installation/drilling rig

     

    Note!
    In the case of offshore workers who work on fixed installations, e.g. drilling platforms which are secured in position, you must select ordinary employment.

    In the case of fishermen and hunters who are recorded in a census (fishermen's census), you must select pension or other non-employment benefits, or not specify the employment type at all.

     

    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.

    See how to switch from one employment type to another

     

    Amending or correcting vessel information

    Changing vessel information

    If the employee is in the same employment relationship, but has switched type of vessel and/or traffic area, you must state the correct vessel type and/or traffic area in the report period the change occurs. In the case of a new employment contract, you must first terminate the employment relationship with an end date and cause of end date, and the new employment relationship has to be reported with a new employment ID and new start date, in addition to other mandatory information.

    Example

    Amalie has worked as a mate since 2015 on a ship registered in NOR that has sailed domestically. From January 2019, the ship will be flagged out, be registered in a foreign ship register, and sail internationally. Amalie will continue working as a mate on the ship after it has flagged out.

     

    A-melding for December 

    Income recipient

    Amalie
    Employment ID 1
    Employment type Maritime
    Employment start date 1.1.2015
    Employment end date  
    Ship register NOR
    Vessel type Other
    Traffic area Domestic

     

    A-melding for january 2019 

    Income recipient

    Amalie
    Employment ID 1
    Employment type Maritime
    Employment start date 1.1.2015
    Employment end date  
    Ship register International Ship register (UTL)
    Vessel type Other
    Traffic area International

    They also enter other mandatory information.

     

    Changing incorrect vessel information

    If you registered incorrect vessel information on an employee, you can correct this in the next a-melding.

    Example

    Christoffer works as an engineer on a cargo ship registered in NIS, but the employer has registered that he works on a tourist ship. In the next a-melding they make corrections.

    A-melding for the next month

    Income recipient

    Christoffer
    Employment ID 1
    Ship register Norwegian International Ship Register (NIS)
    Vessel type Other
    Traffic area International

    They also enter other mandatory information.

     

    Correcting errors

    MAGNET_EDAG-108 
    Employment information is missing
    MAGNET_EDAG-187
    Employment information is missing
    MAGNET_EDAG-187-7
    Employment information is missing
    MAGNET_EDAG-266
    Employment type has been changed from the previous report
    MAGNET_EDAG-269
    Invalid value
    MAGNET_EDAG-273
    Employment information is missing
    MAGNET_EDAG-282
    Invalid value
    MAGNET_EDAG-284
    Illogical period for employment
    MAGNET_EDAG-285
    Illogical period for employment
    MAGNET_EDAG-288
    Invalid identifier for the enterprise
    MAGNET_EDAG-289
    Invalid identifier for the enterprise

    See also the overview of all error messages

    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.

    See how to change the type of employment

     

    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.

    1. 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.

    2. 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 uses information concerning employment type to distinguish between ordinary and maritime employment. We also use the information to assess membership of the Norwegian National Insurance scheme and to calculate and retrospectively audit benefits. This applies for example to sickness benefit, unemployment benefit and parental benefits.

    Statistics Norway (SSB) uses the information to prepare statistics concerning trends in salaries, employment and sickness absence.

    Information on maritime employment is transferred to the Aa Register. NAV distributes information concerning employment from the Aa Register to private and public sector companies and organisations that are permitted to receive it.  Examples of such organisations are the Norwegian Tax Administration and the Norwegian Labour Inspection Authority.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Folketrygdloven § 1-8

    • Folketrygdloven § 25-1

    • Forskrift om AA-registeret § 3

    • Forskrift om AA-registeret § 6

    • Sjøloven, kapittel 2

    • Forskrift om opplysningsplikt til lønnsstatistikken

    • Statistikkloven § 10

     

    To top

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