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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
    • Organisation number for the main entity and sub-entities 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
      • Wage seniority
      • Pay grade
      • Occupation code
      • Employment ID
      • Leave
      • Layoffs
      • Remuneration type
    • Special circumstances Changing payroll system, merger, acquisition 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
      • Changes in municipal or county structure
  • 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
    • Net salary For employers who have employees with net salary
    • The PAYE scheme
    • Withholding tax on pensions Tax on pension payments for persons who are not tax resident 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
    • Svalbard For persons who are covered by the Svalbard Tax Act
    • Jan Mayen and the Norwegian dependencies For persons who are covered by the Jan Mayen Tax Act
  1. The a-melding guide
  2. Organisation number

Organisation number for main entity and for sub-entities

  • Updated: 02 December 2021

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

    Important information

    From 2023, the a-ordning, vil stop using the terms legal entity's organisation number and enterprise number. The declarants legal entity is now  referred to as the main entity end the enterprise they run is referred to as the sub-entity. 

    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 main entity's organisation number. A main entity is a collective term for companies, associations, persons and others registered in the Central Coordinating Register for Legal Entities, and which is not a sub-entity. The main entity is an enterprise at the highest level in the registration structure in the Central Coordinating Register for Legal Entities. The main entity is the subject to the reporting obligation in the a-ordning scheme. 

    If you have employees, you must also state the organisation number for the sub-entity. The sub-entity defines the activity operated by the main entity. A main entity can have one or several sub-entities. The sub-entities are not independent enterprises. They will always be connected to a main entity. A sub-entity is an enterprise at the lowest level in the registration structure in the Central Coordinating Register for Legal Entities. State the sub-entity's organisation number when reporting information about employment, income, deductions and employer's national insurance contributions. 

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

    Main entity

    State the 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 an organisation number. The entity that is identified by this organisation number is known as the main entity. The main entity is the declarant in the a-melding.

    Don’t have a an 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.

    Sub-entity

    State the organisation number for the sub-entity and link the employees to the sub-entity they work for.

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

     

    Diagram. Specify the organisation number for the main entity. Specify the organisation number for the sub-entity for each of the sub-entities. 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 sub-entity? See the Brønnøysund Register Centrer and altinn.no for more information and an application form.

    How to find the organisation number for your sub-entity

    Most people engaged in business activity are assigned both an organisation number for the main entity and for the sub-entity. On the website for the Brønnøysund Register Centre you can find the organisation number for your sub-entity. Enter the main entity's 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 sub-entity registered under the main entity.

    Not yet been assigned an organisation number for the sub-entity

    If you've applied for an organisation number for the sub-entity 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 sub-entity, you must use this number instead.

     

    Example with one sub-entity

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

    The salon specifies the main entity's organisation number in order to identify the declarant in the a-melding.

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

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

     

    Example with several sub-entities

    A plumbing firm that intends to run a business in both Oslo and Halden has registered in the Register of Legal Entities. The firm has been assigned an organisation number for the main entity and two organisation numbers for the sub-entities, one for Oslo and one for Halden.

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

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

    Correspondingly, it also states the organisation number for the sub-entity in Halden and links information concerning the employees in Halden to this number.

    The firm reports information for both sub-entities in the same a-melding (recommended). It can also report information for the sub-entity in Oslo in one a-melding and information for the sub-entity in Halden in another a-melding.

    Diagram. Specify the organisation number of the main entity that is the declarant. Specify the organisation numbers of the sub-entities 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 organisation number, with several sub-entities

     

    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 organisation number for the main entity

    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 sub-entities

    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 organisation number for the main entity

    If you have specified the wrong organisation number for the main entity, 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 organisation number for the main entity.

     

    Example use of an incorrect organisation number

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

    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  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 Organisation number for main entity
    Message ID 1

    It also enters the other obligatory information.

     

    Error concerning organisation number for sub-entities

    If you have specified an incorrect organisation number for an sub-entity 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 sub-entity that is incorrect. You then submit a new a-melding with the correct  organisation number for the main entity and organisation number for the sub-entity.

     

    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 an 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 sub-entites is transferred to the Aa Register together with employment information. The Aa Register contains an overview of the employees of each individual sub-entity.

    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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