Error in national insurance contributions
- Updated: 07 December 2018
F185 / MAGNET_EDAG-185
Why am I receiving this error message
You have specified an amount for employer’s national insurance contributions payable which is not the same as the total employer’s national insurance contributions for all the enterprises.
You may have received the error message because you have:
- forgotten to specify a contribution basis for one of the enterprises
- specified a contribution basis for one of the enterprises which is too high or too low
- specified an amount for total employer’s national insurance contributions payable which is either too high or too low
Do I have to correct the error
Yes, the a-melding contains errors and/or omissions which you must correct.
You must correct the error by the deadline for submitting the a-melding for the calendar month in which you received the error message.
See the overview of error severities
How to correct the error
- Check the contribution basis, zone, rate and calculation code you specified for each enterprise and correct any errors. If you are not sure what is correct, see the explanatory information concerning employer’s national insurance contributions.
- Submit the a-melding when you have corrected the error. If you use a payroll system, check with your system supplier if you are not sure how to make corrections in your system.
If you have submitted several a-meldings for the month, it may be a good idea to extract a reconciliation report (A06/A07). This will give you an overview of the amounts that have been reported for the month, both as totals and per income recipient.
Example – incorrect contribution basis specified
A cruise ship company submits an a-melding for May and specifies employer’s national insurance contributions payable of NOK 1,410. The contribution basis is NOK 1,000 and the rate for calculating employer’s National Insurance contributions is 14.1 percent.
The company receives error message MAGNET_EDAG-185 because NOK 1,000 * 14.1 percent = 141, and not 1,410. The declarant discovers that he has specified the wrong contribution basis. The contribution basis should actually be NOK 10,000.
|The company submits a new a-melding to adjust the amount so that the total employer’s National Insurance contributions payable corresponds with the contribution basis * the applicable rate.|
It also enters other obligatory information.
In total for May, the company has now specified employer’s national insurance contributions payable as NOK 1,410 (1,410 + 0) and the contribution basis as NOK 10,000 (1,000 + 9,000).