Pensions or other benefits
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.
Information concerning shares of catches or proceeds of sales from fishing or hunting must be submitted for December of the year in which the income was earned, when the payment is made after the year-end. This information must be submitted by no later than 20 February of the year after the income year. Deadline for payments of employer's National Insurance contributions and tax deductions is 15 March.
Examples of when you must select this
Select pension or other benefits for:
|
Employment schemes |
|
Employment that is not an ordinary or maritime employment or a freelancer/assignment relationship |
| Fishermen and hunters who are recorded in a census (fishermen’s census) Payments of salaries or other income to a person who is recorded by the Norwegian authorities as a professional fisherman is not considered employment. |
|
Benefits from surrendered property/right of occupancy Benefits derived from surrendered property (right of occupancy) are not considered employment. |
|
Crew share recipients and owners on-board fishing and hunting vessels A recipient of shares of catches is not considered an employee. |
|
Assignments given to foreign contractors and employees on the contract Information about the employment must not be repeated in the a-melding. |
| Incentive payments Payments of salary or other income to a person who has a reduced work capacity and who is participating in work training schemes, such as adapted work, is not considered employment. |
| Pension Payment of pension to a person who is not employed by you, is not considered 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. |
| Salaries for employee who has left (holiday pay, retroactive payments, etc.) Payments to a person who has left, such as holiday pay, bonuses or retroactive payments for overtime work, is not considered employment. |
| Course participants who receive reimbursement for lost earnings If you are holding a course and are making a payment, such as wages for loss of income or other remuneration to a course participant who is not employed by you, this is not considered employment.. |
| Persons only receiving expense allowance Payments of expense allowances to a person who does not receive salary, fees or the like from you, is not considered employment. |
|
Recently arrived refugees receiving introduction support |
|
Witnesses |
|
Persons who are neither employed by you nor have assignments for you |
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-187-4 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 |
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.
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.
