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Reported basis for employer's national insurance contributions differs from total income subject to national insurance contributions for all income recipients
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
- 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.
- If the information is accurate and the discrepancy is correct, you do not need to do anything.
- If the contribution basis is wrong, correct it. If the benefit is wrong, correct it.
- 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.
| 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.
| 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.
