• Contact us
  • Language / Språk
    • Bokmål
    • English
    • Nynorsk
  • Change text size

    Press and hold the Ctrl-key (Cmd-key on Mac).
    Click + to enlarge or - to shrink.

Frontpage of the norwegian tax administration
Startside til skatteetaten
To the a-melding
The a-melding guide
Close Search
The a-melding guide
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
    • Legal organisation number and organisation number for enterprises
      Which number should you use when submitting the a-melding
    • Organisation number in public sector
      Applies to public sector
  • 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
      • Freelancers, contractors and fee recipients
        Person who works on an assignment without being employed
      • Pensions or other benefits
        Person who receives a pension and other benefits without being employed or on assignment
      • 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
      • 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
      • Wage seniority
      • Pay grade
      • Occupation code
      • Employment ID
      • Remuneration type
      • Leave
      • Layoffs
    • Special circumstances
      Changing payroll system, merger, acquisition, merger of two municipalities, 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
  • 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
    • Financial activity tax on salary
      Applies to the finance and insurance sector
  • Special groups
    International, seafarers, tax-free organisation, withholding tax, 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. Error messages (MAGNET/EDAG) and feedback
  3. Overview of error messages (MAGNET/EDAG)
  • Share
    • Facebook
    • Twitter
    • LinkedIn
  • Print

Reported basis for employer's national insurance contributions differs from total income subject to national insurance contributions for all income recipients

  • Updated: 1/25/2018

F184 / MAGNET_EDAG-184

    Why am I receiving this error message

    You have specified a total for contribution basis for salary which is not equal to the total income on which national insurance contributions are payable for the income recipients.


    You may have received the error message because you have:

    • specified a contribution basis for employer’s national insurance contributions on salary which is either too low or too high
    • specified income which is not actually subject to national insurance contributions as being subject to such contributions


    You should not make corrections, but possible reasons you may have received this error message (see also the examples below) are because you have:

    • specified an amount which is below the threshold for reporting obligation concerning the total contribution basis for salary. In other words, an amount on which employer’s national insurance contributions have to be paid, but which has not been reported for an income recipient 
    • not specified income for a seafarer for whom you pay a fixed amount of employer’s national insurance contributions during the month in the contribution basis
    • corrected employer's national insurance contributions concerning a different month/period
    • specified contributions paid for persons for whom you should not report salary
    • have received a refund of sickness benefit from NAV

     

    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

    1. Check whether you have specified the wrong total contribution basis for salary or made an error in the individual benefits subject to contributions for all the income recipients.

    2. If the information is accurate and the discrepancy is correct, you do not need to do anything. 

    3. If the contribution basis is wrong, correct it. If the benefit is wrong, correct it.

    4. 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.

     

    Examples of errors which you must correct

     

    Example 1 – the contribution basis which was specified is too high

    A manpower agency pays NOK 7,000 in salary liable to employer’s national insurance contributions to Peter in May.

    The agency specifies the salary as NOK 7,000 and the basis for employer's national insurance contributions as NOK 10,000. It receives error message MAGNET_EDAG-184 with information concerning a discrepancy of NOK 3,000 in the contribution basis.

    How it corrects the error
    The manpower agency corrects the information so that the contribution basis is equal to what was specified for salary subject to employer’s national insurance contributions.
    Contribution basis for salary  - 3,000

    It also enters other obligatory information.

    In total for May, the agency has now specified a total contribution basis for salary of NOK 7,000 (10,000 - 3,000), which is the same as Peter's salary which is subject to employer’s national insurance contributions.

     

    Example 2 – income which is not subject to employer’s national insurance contributions

    A cruise ship company has submitted a-meldings for January, February and March containing information on salary subject to employer’s national insurance contributions earned by Peter abroad totalling NOK 60,000. In April, the company is informed that Peter is not a member of the Norwegian National Insurance scheme and that the salary should therefore not be subject to employer’s national insurance contributions.

    The company reduces the contribution basis for salary for April by NOK -60,000.

    It receives error message MAGNET_EDAG-184 with information on a discrepancy of NOK 60,000 in the contribution basis compared with the salary subject to employer’s national insurance contributions for April.  

    How it corrects the error
    The cruise ship company adjusts the basis for employer’s national insurance contributions because Peter’s salary is not subject to contributions.
    Contribution basis for salary  - 60,000

    It also enters other obligatory information.

     

    Examples of error messages which you must not correct

     

    Example 3 – total contribution basis for salary includes amount below reporting obligation threshold

    An architectural firm pays Peter a total of NOK 7,000 in salary subject to employer’s national insurance contributions. In addition, the firm has six cover staff who each receives salary subject to employer’s national insurance contributions of NOK 500. The salaries paid to the cover staff are not reportable because they amount to less than NOK 1,000 per employee in total for the whole year. The total basis for employer's national insurance contributions on salary includes these incomes, so the basis is NOK 10,000 in total.

    The manpower agency receives error message MAGNET_EDAG-184 with information concerning a discrepancy of NOK 3,000 in the contribution basis. This is OK because the discrepancy concerns salary subject to employer’s national insurance contributions below the reporting obligation threshold.

     

    Example 4 – the a-melding includes seafarers who have contributions at a fixed amount

    A shipping company pays NOK 7,000 in salary subject to employer’s national insurance contributions to Ola and NOK 10,000 in salary to Emma. With regard to Ola, the shipping company must pay ordinary employer’s national insurance contributions, while for Emma, the rules for seafarers who pay contributions at a fixed amount per month apply. The company specifies the basis for employer's national insurance contributions on salary as being NOK 7,000.

    The shipping company receives error message MAGNET_EDAG-184 with information concerning a discrepancy of NOK 10,000 in the contribution basis. This is OK because the discrepancy concerns salary subject to employer’s national insurance contributions which is not included in the normal basis for employer's national insurance contributions because a fixed rate applies to Emma.

     

    Example 5 – correct employer’s national insurance contributions which concern a different period

    A manpower agency pays Ola a total of NOK 10,000 in salary subject to employer’s national insurance contributions. In addition, the agency must also correct overpaid employer’s national insurance contributions concerning a previous month. The contribution basis for correction is NOK -4,000. The agency specifies NOK 6,000 as the basis for employer's national insurance contributions on salary.

    It receives error message MAGNET_EDAG-184 with information concerning a discrepancy of NOK -4,000 in the contribution basis. This is OK because the discrepancy concerns contributions for a previous period.

     

    Example 6 – the a-melding includes contributions for persons whose salaries are not subject to the reporting obligation in the a-melding

    A Swedish hospital pays NOK 10,000 in salary to Ola. Ola is able to prove that he is a member of the Norwegian National Insurance scheme, with the result that the hospital must report and pay employer’s national insurance contributions to Norway. The hospital should not report salary information to Norway. It only specifies NOK 10,000 as the basis for employer’s national insurance contributions for salary, but not the salary paid to Ola.

    It receives error message MAGNET_EDAG-184 with information concerning a discrepancy of NOK 10,000 in the contribution basis. This is OK because the hospital is not subject to the reporting obligation for salary information concerning Ola. 

     

    To top

    A-melding – a collaboration between:

     

    Logo NAV
    Logo Statistisk Sentralbyrå
    Logo Skatteetaten
    footer/desktop/standard
    The norwegian tax administration. Logo
    Satser
    Skjema og tjenester
    Sámegiel skovit
    Personvern