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Frontpage of the norwegian tax administration
Startside til skatteetaten
To the a-melding

The a-melding guide

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The a-melding guide

Table of content

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
  • Pension scheme arrangement (mandatory occupational pension scheme) Private arbeidsgiver skal oppgi pensjonsselskap eller pensjonskasse det er inngått avtale om sparing med
  • 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
      • Exceptions for ordinary and maritime employment Examples of when you do not need to provide information about ordinary or maritime working conditions.
      • Pensions or other benefits Person who receives a pension and other benefits without being employed or on assignment
      • Freelancers, contractors and fee recipients Person who works on an assignment without being employed
      • 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
      • Cause of 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
      • Type of appointment (permanent or temporary)
      • Wage seniority
      • Pay grade
      • Occupation code
      • Employment ID
      • Leave
      • Layoffs
      • Remuneration type
    • 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
  • Attachment of earnings How to state obligation to attachement of earnings, calculate and pay attachment of earnings
  • 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
    • Employer’s Additional 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 on pensions, 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. Organisation number
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Legal organisation number (declarant) and organisation number for enterprises

  • Updated: 02 December 2021

Which organisation numbers should you use  in the a-melding?

    Important information

    Legal organisation number is the legal entity's organisation number.  Legal entity is also referred to as the declarant, main entity and business in the a-melding guide.  

    Enterprise number is the organisation number for the sub-entity that the legal entity runs. Sub-entity is also referred to as enterprise in the a-melding guide.

    Use two organisation numbers to identify the party for which you are submitting the a-melding 

    In the a-melding, you identify the entity for whom you’re submitting the a-melding by stating the legal organisation number.

    If you have employees, you must also state the organisation number for the sub-entity/enterprise, also called business number.

    If you only state the type of employment for the enterprise as pension or work without employment, or you do not state the employment at all, you can state the legal organisation number when specifying the enterprise level in the a-melding.

    Legal organisation number

    State the legal organisation number of the main entity in order to identify the party for which you are submitting the a-melding. This also applies to sole proprietorships.

    All enterprises and associations that register in the Register of Legal Entities are assigned a legal organisation number. The entity that is identified by the legal organisation number is known as the main entity. The main entity is the declarant in the a-melding.

    Don’t have a legal organisation number? See the Brønnøysund Register Centrer and altinn.no for more information and  application form.

    Find your organisation number

     

    Private individuals must use their national identity number

    If you submit an a-melding as a private individual, you must use your national identity number in order to identify the declarant.

    Enterprise number

    State the organisation number for the enterprise and link the employees to the enterprise they work for.

    Everyone who operates commercially and/or has employees, must have at least one sub-entity/enterprise, identified by an organisation number for the sub-entity/enterprise. The sub-entity/enterprise is not independent. It must always be linked to a main entity. Under a main entity, there can be one or more sub-entities/enterprises.

     

    Diagram. Specify the legal organisation number for the main entity. Specify the organisation number for enterprise for each of the enterprises. The text in the article explains this in more detail.

     

    Make sure that the registration in the Register of Legal Entities is correct and report according to the same structure in the a-melding. Complete the registration in the Register of Legal Entities before you submit an a-melding. 

    Don't have an organisation number for the enterprise? See the Brønnøysund Register Centrer and altinn.no for more information and an application form.

    How to find the organisation number for your enterprise

    Most people engaged in business activity are assigned both an organisation number for the main entity and for the sub-entity/enterprise. On the website for the Brønnøysund Register Centre you can find the organisation number for your sub-entity/enterprise. Enter your legal organisation number in the field Find enterprise/company. At the bottom of the next page (the search result), you’ll find a link to the page which shows the enterprises registered under the legal entity.

    Not yet been assigned an organisation number for enterprise

    If you've applied for an organisation number for the enterprise in the Register of Legal Entities, and you've not received it by the deadline for submitting the a-melding, you must delay the submission until you've been assigned the organisation number.

    Once you have received an organisation number for the enterprise, you must use this number instead.

     

    Example with one enterprise

    A hair salon that intends to run a business in Bodø has registered in the Register of Legal Entities. It has been assigned a legal organisation number and an organisation number for the enterprise in Bodø.

    The salon specifies the legal organisation number in order to identify the declarant in the a-melding.

    It also states the organisation number for the enterprise in Bodø and links information concerning the employees to this number.

    Diagram. Specify the legal organisation number of the enterprise that is the declarant. Specify the organisation number of the enterprise in Bodø. Information on the income recipient is linked to the enterprise in Bodø. The text in the article explains this in more detail.
    Model: Use of legal organisation number and organisation number for enterprise, with one enterprise.

     

    Example with several enterprises

    A plumbing firm that intends to run a business in both Oslo and Hamar has registered in the Register of Legal Entities. The firm has been assigned a legal organisation number and two organisation numbers for enterprises, one for Oslo and one for Hamar.

    The plumbing firm specifies the legal organisation number in order to identify the declarant when it submits a-meldings for Oslo and Hamar.

    It also states the organisation number for the enterprise in Oslo and links information concerning the employees in Oslo to this number.

    Correspondingly, it also states the organisation number for the enterprise in Hamar and links information concerning the employees in Hamar to this number.

    The firm reports information for both enterprises in the same a-melding (recommended). It can also report information for the enterprise in Oslo in one a-melding and information for the enterprise in Hamar in another a-melding.

    Diagram. Specify the legal organisation number of the enterprise that is the declarant. Specify the organisation numbers of the enterprises in Hamar and Oslo. Information on income recipients is linked to Hamar and Oslo. The text in the article explains this in more detail.
    Model: Use of legal organisation number and organisation number for enterprise, with several enterprises.

     

    Organisation number and employment information in the event of merger, divestment, etc.

    Merger

    Divestment

    Acquisition, change of owner or transfer of enterprise

     

    Correcting errors

    Error messages concerning legal organisation number

    MAGNET-000005
    Invalid ID for declarant
    MAGNET-000096
    Invalid ID for declarant
    MAGNET_EDAG-109A
    Differs from information in the Register of Legal Entities
    MAGNET_EDAG-182
    The declarant’s organisation number in the a-melding is different from the organisation number reported for in Altinn

     

    Error messages concerning organisation number for enterprise

    MAGNET_EDAG-107B
    Invalid identifier for the enterprise 
    MAGNET_EDAG-142
    Information in the a-melding does not correspond with the information in the Register of Legal Entities
    MAGNET_EDAG-142B
    Information in the a-melding does not correspond with the information in the Register of Legal Entities
    MAGNET_EDAG-142C
    Information in the a-melding does not correspond with the information in the Register of Legal Entities
    MAGNET_EDAG-196
    Information in the a-melding does not correspond with the information in the Register of Legal Entities
    MAGNET_EDAG-255
    Incorrect reporting of enterprise
    MAGNET_EDAG-288
    Invalid identifier for the enterprise
    MAGNET _EDAG-289
    Invalid identifier for the enterprise

    Errors concerning legal organisation number

    If you have specified the wrong legal organisation number but not received an error message concerning this in the feedback (A03), you must delete all the information that you have submitted for this number.

    You do this by submitting an empty replacement a-melding. You must also submit the information under the correct legal organisation number.

     

    Example use of an incorrect organisation number

    When she submitted an a-melding, Kari mistakenly used her own national identity number instead of a legal organisation number.

    To correct the error, Kari first submits an empty a-melding under her national identity number in order to replace the a-melding that she submitted with the wrong number.

    She then submits a new a-melding with the legal organisation number of the main entity for which she is reporting.

    Empty a-melding  
    Declarant  National identity number
    Message ID 2
    Replaces message ID 1

    No other information.

    New a-melding  
    Declarant Legal organisation number
    Message ID 1

    It also enters the other obligatory information.

     

    Error concerning organisation number for enterprises

    If you have specified an incorrect organisation number for an enterprise and not received an error message concerning this in the feedback (A03), you will have to move the employee to the correct number.

    To correct the error, you must first submit an empty a-melding with the organisation number for the enterprise that is incorrect. You then submit a new a-melding with the correct legal organisation number and organisation number for the enterprise.

     

    Important information

    If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.

     

    What do we use the information for

    All information in the a-melding is linked to a legal organisation number or an organisation number for organisational link, se Organisation number in the public sector. This is used when information in the a-melding is distributed to NAV, Statistics Norway and the Norwegian Tax Administration. 

    Information on organisation number for enterprises is transferred to the Aa Register together with employment information. The Aa Register contains an overview of the employees of each individual enterprise.

    Public authorities such as NAV, Statistics Norway, the Norwegian Labour Inspection Authority and the police agency use information from the Aa Register to fulfil their remit and perform checks.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • Enhetsregisterloven

    • Forskrift om registrering i Enhetsregisteret

    • Forskrift om AA-registeret

     

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