Brief information concerning the identification of income recipients

In each a-melding, you must identify employees and others to whom you pay salary and benefits in order to link information concerning income, allowances, deductions and employment to the right person. In the a-melding, a person who receives salary, pension or other benefits from an enterprise is referred to as an income recipient.

Use the national identity number or D number to indicate for which income recipient you are providing information.

Here you'll find more information on D-number and tax deduction card.

 

Don't have a Norwegian national identity number or D number 

If an income recipient doesn't have a Norwegian national identity number and hasn't yet been allocated a D number, you can use the following, pending allocation of the D number

• international ID
• name
• date of birth, and
• employee number (voluntary)

 

The international ID must be issued by the country from which the person concerned comes and must consist of the following:

• ID number
• Type of ID; see the list below
• Country code

 

You can use one of four types of ID:

• Passport number (or other approved international ID number)
• Social security number
• Tax identification number
• Value added tax identification number
  
  

Note!
If you submit several a-meldings before an income recipient has been assigned a D number, use the same international ID, name, date of birth and any employee number in all a-meldings.

If you use a different international ID, name, date of birth or employee number, we will interpret this as referring to different people. We will then not be able to link the information to a future D number.

 

Not everyone is assigned a D number or national identity number

No everyone is entitled to a D number or obliged to obtain a D number. In these cases, you must state the international ID, name, date of birth and any employee number. This applies for example to foreign guest lecturers at universities.

 

Switching from international ID to D number

When an income recipient is assigned a D number, you must link the D number to the international ID, name, date of birth and any employee number that you have used in previous a-meldings.

You do this by specifying the D number and international ID, name, date of birth and any employee number in the same a-melding.

 

Note!
You can link the D number to the international ID, name, date of birth and any employee number in an a-melding for any month.

Once the link has been created in an a-melding, you will only need to specify the D number in future a-meldings.

 

Switching from D number to national identity number

Once an income recipient with a D number has been assigned a national identity number, you must start using the national identity number in the a-melding.

Our systems make the link between the D number and the national identity number, and link the information that has been submitted in the a-meldings with a D number and the a-meldings with a national identity number.

 

 

Changing gender

If an income recipient change gender and get a new national identity number, the previous and new number will be connected automatically. You should use the new national identity number when you submit the next a-melding.

 

Correcting errors

 

 

What do we use the information for 

The Norwegian Tax Administration uses information concerning national identity number and D number in order to link information concerning income, deductions and allowances to the correct person. Information from the a-melding is used in the tax return.

NAV uses information concerning national identity number and D number in order to link information concerning income and employment to the correct person when calculating benefits.