Skip to main content
  • Contact us
  • Change text size

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

  • English
    • Bokmål
    • English
    • Nynorsk
  • Log in
  • Log out
Front-page of the Norwegian Tax Administration
Front-page of the Norwegian Tax Administration
To the a-melding

The a-melding guide

Close Search
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 in the public sector

  • Updated: 06 December 2021

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

    Brief information about organisation numbers for the public sector in the a-melding

    In each a-melding, you must identify the party for which you are submitting the a-melding, normally by stating the legal organisation number. Any entity that has employees must also state the organisation number of the enterprise, also known as the ‘enterprise number’.

    In addition to the legal organisation number and organisation number for the enterprise, the public sector can also have one or more organisational links that also have their own organisation number.

    Diagram. Specify the legal organisation number for the main entity and the organisation number for enterprise, for enterprise C. Specify the organisation number for organisational link and organisation number for enterprise, for enterprises A and B. The text in the article explains this in more detail.
    Model: Organisation number in public sector.


    The numbers you can use to identify the party you are submitting the a-melding for and that you are specifying as the declarant will depend on whether you are submitting the a-melding from the municipal or state sector.

     

    Employees must be linked to an organisation number for enterprise

    For enterprises with employees, the employees must always be linked to an organisation number for enterprises, not to the organisation number that belongs to the following organisation forms: State, Municipality, County, organisational link or ADOS (these organisation forms are only used by the public sector). This applies to both the municipal and state sectors.

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

     

    Municipal sector

    If you submit an a-melding from the municipal sector, you must use the legal organisation number in order to identify the party you are submitting the a-melding for (declarant). You must link the employment information for the employees to the organisation number for the enterprise.

    Diagram. Specify the legal organisation number for the declarant municipality. Specify the organisation number for enterprise, for enterprises A, B and C. The text in the article explains this in more detail.
    Model: Use of legal organisation number and organisation number for enterprise, in municipal sector.

     

    Example use of an organisation number

    A municipality is registered in the Register of Legal Entities as shown in the figure above.  The municipality must use the legal organisation number of the “Declarant - municipality” when it submits a-meldings.

    The employment information for the employees must be linked to Enterprise A, Enterprise B and Enterprise C with their respective organisation numbers for the enterprise. The municipality must not specify the organisation number of “Organisational link - municipality” in the a-melding.

     

    State sector

    If you submit an a-melding from the state sector, you can use the organisation number that belongs to the organisational link in order to identify the declarant. You must link the employment information for the employees to the organisation number for the enterprise.

    Diagram. Specify the legal organisation number for the declarant ministry and the organisation number for enterprise, for enterprise C. Specify the organisation number for organisational link, for the declarant directorate and the organisation number for enterprise, for enterprises A and B. The text in the article explains this in more detail.
    Model: Use of legal organisation number, organisation number for organisational link and organisation number for enterprise, in state sector.

     

    Example use of organisation number in the public sector  

    A ministry is registered in the Register of Legal Entities as shown in the model above. 

    When the directorate submits an a-melding, it uses “Organisational link - directorate” as the legal organisation number. The employment information for the employees is linked to the organisation numbers for enterprise A and enterprise B.

    When the ministry submits an a-melding, it uses “Organisational link - ministry” as the legal organisation number. The employment information for the employees must be linked to the organisation number for enterprise C.

     

    Correcting errors

    See correcting errors in legal organisation number and organisation number for enterprises

     

    See also

    Employment information in the event of the merger of two municipalities

     

    For what purpose do we use the information

    All information in the a-melding is linked to a legal organisation number (or an organisation number for organisational link). 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

    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. 

     

    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
    Sikkerhet og personvern
    Tilgjengelighetserklæring