Pension scheme arrangement (mandatory occupational pension scheme)
Pursuant to the legislation relating to pensions, private employers that meet the requirements stipulated in the Mandatory Occupational Pensions Act (OTP Act) have a duty to establish an occupational pension scheme and pension saving scheme for their employees. In the a-melding, you must report the pension scheme arrangement with which an agreement has been entered into regarding savings.
Brief information on the pension scheme arrangement
Report which pension scheme arrangement the employer has entered into an occupational pension agreement with. Do not provide information about any agents or others who have arranged the agreement.
Report the organisation number of the pension scheme arrangement. If the pension scheme arrangements is international, please provide its ID, for example TIN (tax identification number).
It is possible to report more than one contract partner if the employer has occupational pension agreements with more than one pension scheme arrangement.
If you do not have an occupational pension agreement, you do not provide information about any pension scheme arrangements.
If you report that the employer has an occupational pension agreement, you must also report subsidies to the pension scheme in the basis for calculating the employer's national insurance contributions.
You can read more about mandatory occupational pension scheme here.
Is it mandatory
As a result of changes to section 7 of the OTP Act effective from 1 January 2021, most employer's has a duty to provide information in the a-melding concerning who they have entered into an occupational pension agreement with.
Employers with a pension scheme pursuant to an act or a tariff agreement for governmental or municipal employees do not enter the pension scheme arrangement in the a-melding.
The employers in the private sector who have a duty to have a pension scheme pursuant to section 2 of the OTP Act must establish a pension scheme arrangement pursuant to the Enterprise Pensions Act, Defined Contribution Pensions Act or the Occupational Pensions Act.
When you must submit reports
You must provide information concerning the pension scheme arrangement from and including the month in which the occupational pension agreement comes into effect, and up until and including the month in which the occupational pension agreement comes to an end.
Example reporting pension scheme arrangement
A florist has 10 employees and falls under the OTP Act. From and including January, they must report the pension provider Pensions 1 with which they have entered into an occupational pension agreement.
| A-melding for January | |
| Declarant | Florist |
| Pension scheme arrangement | The organisation number of the pension scheme arrangement Pension 1 |
They also enter other mandatory information.
Example pension agreement with an international provider
A factory has 15 employees and falls under the OTP Act. From and including January, they have entered into an occupational pension agreement with the international pension scheme arrangement Pensions-for-all.
| A-melding for January | |
| Declarant | Factory |
| Pension scheme arrangement | Tax identification number (TIN) for Pensions-for-all |
They also enter other mandatory information.
Example with 2 pension scheme arrangements
An advertising agency has 15 employees. These employees are covered by an existing Workplace Pensions Scheme. From and including January, they employ 10 new workers and establish a new occupational pension agreement with the pension scheme arrangement Pension 2 for the new employees.
| A-melding for February | |
| Declarant | Advertising agency |
| Pension scheme arrangement | The organisation number of the provider of the workplace pension |
| Pension scheme arrangement | The organisation number of Pension 2 |
They also enter other mandatory information.
Changing pension scheme arrangements
If the employer enters into an occupational pension agreement with a new pension scheme arrangement, you must report the new pension scheme arrangement as from the month in which the new agreement comes into effect.
Example with a new pension provider from the turn of the month
A shoe store has 10 employees and falls under the OTP Act. Up until and including January, they have a pension savings agreement for their employees with the pension scheme arrangement Pension 1. They are going to change their provider to the pension institution Pension 2, effective from and including February.
| A-melding for January | |
| Declarant | Shoe store |
| Pension scheme arrangement | The organisation number of Pension 1 |
They also enter other mandatory information.
| A-melding for February | |
| Declarant | Shoe store |
| Pensjonsinnretning | The organisation number of Pension 2 |
They also enter other mandatory information.
Example with a change of pension provider in the middle of the month
A store has 10 employees and falls under the OTP Act. Up until and including January 10, they have a pension savings agreement for their employees with the pension scheme arrangement Pension 1. They are going to change their provider to the pension institution Pension 2, effective from and including 11 January.
| A-melding for January | |
| Declarant | The store |
| Pension scheme arrangement | The organisation number of Pension 1 |
| Pension scheme arrangement | The organisation number of Pension 2 |
They also enter other mandatory information.
| A-melding for February | |
| Declarant | The store |
| Pension scheme arrangement | The organisation number of Pension 2 |
They also enter other mandatory information.
Terminating an agreement with a pension scheme arrangement
If the employer no longer falls under the OTP Act and terminates its occupational pension agreement, you must stop reporting the pension institution from and including the month in which the occupational pension agreement came to an end.
Example with a terminated agreement with a pension institution
In January, a factory has 10 employees and falls under the OTP Act. From February, the company has reduced its staff to a single employee. They no longer fall under the OTP Act and terminate the occupational pension agreement for pension savings, effective from February. Therefore, the factory should not report the pension institution in the a-melding for February.
| A-melding for February | |
| Declarant | Factory |
| Pension scheme arrangement | |
They also enter other mandatory information.
Correcting errors
| MAGNET_EDAG-292 Invalid value |
| MAGNET_EDAG-507 Information on pension scheme arrangement (provider of mandatory occupational pension scheme) is missing |
If you have forgotten to report or reported an incorrect pension scheme arrangement, you may correct the error in the next a-melding. You do not need to correct previously submitted a-meldings.
Example
A store has reported an incorrect pension scheme arrangement in the a-melding for February. They discover the error in April. They report the correct pension institution in the a-melding for March.
A-melding for March Declarant The store Pension scheme arrangement The organisation number of the pension scheme arrangement They also enter other mandatory information.
What do we use the information for
The Norwegian Tax Administration shares information with the pension scheme arrangements with which the employer has an agreement. The information gives the pension scheme arrangement(s) access to obtain information about income (from the Norwegian Tax Administration) and information about employment (from NAV) that is reported in the a-melding. The pension scheme arrangements use the information to evaluate conditions and to keep the occupational pension agreement up to date.
As stipulated in section 3-6, subsection 3, of the Tax Administration Act, tax authorities have a legal duty to disclose salary information that has been reported pursuant to section 7-2 of the Tax Administration Act to pension scheme arrangements that offer occupational pension pursuant to the Enterprise Pensions Act, the Defined Contribution Pensions Act or the Occupational Pensions Act for use in the work of this kind of pension scheme.
Applicable regulations
These regulations are only available in Norwegian
