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Startside til skatteetaten
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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 (permanent or temporary)
      • 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
      • 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. Type of employment
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Pensions or other benefits

  • Updated: 15 February 2018

For persons who receive a pension or other benefits and who are not in employment or working on an assignment. Also applies to certain payments made to self-employed persons.

    Brief information on pension or other benefits

    If you pay a pension or other benefit/remuneration to a person where the benefit is not linked to employment or an assignment, you must report this as a pension or other non-employment benefit. This also applies in cases where payments to self-employed persons must be declared in the a-melding.

    The employment will not be registered in the Aa Register. 

    NB!
    If you specify payments made to a person who is registered with one of the other types of employment, you must not use “pension or other non-employment benefits” as well. This applies for example to payments made to persons who are employed and who also receive a pension. Payments of  pensions and other benefits will then be apparent from what you report for cash benefits.

    It is important that you report the appropriate employment type. For more information, see select the appropriate employment type.

     

    The information you must provide

    You must only report information on the employment type, never any other type of employment information.

    Employment ID Never
    Employment start date Never
    Employment end date Never
    Cause of end date Never
    Occupation code Never
    No. of hours per week to which a full-time position equates Never
    Percentage employment (FTE percentage) Never
    Most recent date of change in percentage employment Never
    Remuneration type Never. Cancelled in 2019.
    Working hours arrangement Never
    Most recent salary change date Never
    Type of appointment Never
    Wage seniority Never
    Pay grade Never

     

    Is it mandatory

    Yes, it is mandatory if you submit the a-melding directly in Altinn (A01) or from a payroll system where you are required to provide information on the employment type.

     

    When you must submit reports

    • How often?
      If you report the employment type or other non-employment benefits, you must provide this information every month in which payments are made.

    • How late?
      If you report the employment type or other non-employment benefits, you must specify this information by no later than the reporting deadline for the month in which payments are made.

     

    You must submit information on benefits from surrendered property by no later than 5 January in the year after the calendar year.

     

    Examples of when you must select this

    Select pension or other benefits for:

    Employee on measures other than temporary or permanent wage subsidy from NAV
    For example, work experience schemes in ordinary or protected enterprises. Salary and other remuneration which the enterprise has paid must be reported.
    Employment which is neither ordinary or maritime employment nor a freelancer/assignment relationship
    Fishermen and hunters who are recorded in a census (fishermen’s census)
    Benefits from surrendered property/right of occupancy
    When the purchaser of real property settles the purchase price in such a way that  the seller receives full or partial payment in the form of future annual benefits (limited to the lifetime of the recipient), which may consist of payments in kind, such as right of occupancy, such an arrangement does not constitute ordinary subsistence, but rather benefits from surrendered property (right of occupancy).
    Crew share recipients and owners on-board fishing and hunting vessels

    Assignments given to foreign contractors and employees on the contract
    Anyone who awards a contract to a foreign contractor on land or the continental shelf must report the contract and report information on the employees who work on the assignment in Assignment and employee register. The information must not be submitted on the a-melding.

    The duty applies to Norwegian and foreign businesses and to public agencies. Private individuals are not obliged to submit information.

    Incentive payments
    Payments to persons participating in work training measures for the occupationally disabled when the pay is defined as receipt of incentive payments. For example, permanently adapted work.
    Pension
    Benefits to pensioners who are not in employment.
    Payments from NAV’s Wage Guarantee Fund
    Bankruptcy estates which pay outstanding salaries to employees of an enterprise that has been declared bankrupt and received coverage from the Wage Guarantee Fund.
    Salary of employee who has left (holiday pay, back payments of salary etc.)
    Course participants who receive reimbursement for lost earnings
    Applies to course participants who are not employed by the course administrator. For example, member organisations which arrange courses for their members and where the participants are given unpaid leave by their employer. Salary (lost earnings) and other allowances which the course administrator has paid must be reported via the a-ordning scheme.
    Persons only receiving expense allowance
    State employment type "pesions or other benefits" or no employment type at all for persons only receiving expense allowance but no salary, fees etc.

    Recently arrived refugees receiving introduction support
    State employment type "pesions or other benefits" or no employment type at all for recently arrived refugees receiving introduction support.

    Witnesses
    State employment type "pesions or other benefits" or no employment type at all for people who are witnesses in court.

    Persons who are neither employed by you nor have assignments for you
    If you have payments to persons who are neither employed by you nor have assignments for you, and who are subject to obligation to report in the A-ordning scheme, you must report this without providing employment information. If your payroll and personnel system requires that you provide a type of employment, select" Pension or other benefits". 

    An example of this could be the payment of travel allowance to a person who has been to a job inteview. 

     

    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

     

    Correcting errors

    MAGNET_EDAG-108 
    Employment information is missing
    MAGNET_EDAG-187-4
    Employment information is incorrect
    MAGNET_EDAG-187-6
    Employment information is incorrect
    MAGNET_EDAG-266
    Employment type has been changed from the previous report
    MAGNET_EDAG-269
    Invalid value
    MAGNET_EDAG-275
    Employment information is incorrect

    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.

     

    What do we use the information for

    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.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Forskrift om opplysningsplikt til lønnsstatistikken

    • Statistikkloven § 10

     

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