Information in the a-melding does not correspond with the information in the Register of Legal Entities
F142B / MAGNET_EDAG-142B
Why am I receiving this error message?
You have used an organisation number for a sub-entity which is not linked to a main entity in the Register of Legal Entities for the period that the a-melding concerns.
This may be because you have:
-
you’ve stated an organisation number belonging to an sub-entity that you’ve owned previously, instead of the organisation number of the sub-entity you currently own.
-
you’ve reported a period in which you did not own the sub-entity reported.
Do I have to correct the error?
The a-melding has been submitted with information which may be incorrect.
If there is an error, you must correct it by the deadline for submitting the a-melding for the calendar month in which you received the error message.
Severity: Guideline
See the overview of error severities
How to correct the error
- Check the organisation number you stated for the sub-entity.
- If you’ve used the correct organisation number for both the main entity and the sub-entity, and you’ve submitted information for the correct calendar month, you do not have to take further action. Income must be reported in the month payment is made, even if your ownership of the sub-entity has ceased. You do not have to report information on employment that concerns a month when you did not own/do not own the sub-entity. If an employment has ceased and you're to submit information on income, you do not include information on the employment.
- Different errors. This is what you should do:
- If you’ve submitted information on employment concerning a month after your ownership of the sub-entity has ceased, you must make sure that the end date of the employment is no later than the date of liquidation or transfer of ownership of the sub-entity.
- If you meant to report information on an sub-entity that you currently own, not an sub-entity that you previously owned, you must change the organisation number for sub-entity before you re-submit the a-melding (replacement).
- If you’ve submitted an a-melding for the wrong calendar month, you must replace the a-melding that you’ve submitted with an empty a-melding. You must then submit a new one with the correct calendar month.
- If you’ve discovered an error in the Central Coordinating Register of Legal Entitles (Enhetsregisteret), you must correct the information. You can do this via brreg.no.
4. When the error is corrected, submit the a-melding. If you use a payroll system, check with your system supplier if you’re not sure how to make corrections in your system.
Example 1
Sub-entity A is linked to main entity 1 up to and including June. From July, sub-entity A became linked to main entity 2.
In the a-melding for August, main entity 1 specifies that Ola has employment with sub-entity A. It receives error message MAGNET_EDAG-142B because the organisation numbers are not linked in August.
It is correct that Ola works for sub-entity A in August, but main entity 2 must specify this, as it owns the sub-entity in August.
To correct the error:
- Main entity 1 must delete sub-entity A and Ola from its a-melding for August. It does this by submitting a replacement a-melding.
- Main entity 2 must include sun-entity A and Ola in its a-melding for August.
Example 2
Sub-entity A is linked to main entity 1 until the end of June. From the month of July, sub-entity A was linked to main entity 2.
In the a-melding for August, main entity 1 reports that Ola has received holiday pay from sub-entity A. The main entity 1 has not included information on Ola’s employment. The main entity receives error message MAGNET_EDAG-142B because the organisation numbers are not linked in August.
Here, main entity 1 has reported an income after the ownership of sub-entity A has ceased. The main entity has used the cash principle - and has reported correctly. The main entity can ignore the error message MAGNET_EDAG-142B.
Example 3
Sub-entity A is linked to main entity 1, but with cessation date 30 June. As of 16 July, main entity 1 establishes a new sub-entity B.
In the a-melding for August, main entity 1 states that Ola has an employment relationship in sub-entity A. The main entity receives error message MAGNET_EDAG-142B because the sub-entity ceased to exist on 30 June.
The correct information is that Ola works in sub-entity B in August. Main entity 1 must report this.
To correct the error:
- Main entity 1 must remove sub-entity A and Ola in their a-melding for August and add sub-entity B and Ola. They do this by submitting a replacement a-melding for August, where sub-entity B substitutes sub-entity A.
