Correcting errors in salary and other benefits
Concerns the correction of errors in salary and other benefits when you have not received an error message.
Brief information about correcting errors
If you have specified an incorrect amount under salary or another benefit and not received an error message (MAGNET_EDAG) concerning the matter in the feedback (A03), the type of error will determine how you make the correction.
Important information
If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.
Incorrect description
If you have specified the right amount, but given an incorrect description, you must correct the error in the a-melding for the calendar month which contains the error or omission.
- Specify the amount with a negative prefix and include the description of the benefit as in the original a-melding.
- Then specify the amount again with a complete and correct description.
Alternatively, you can correct the error by submitting a replacement a-melding with the correct amount and description for the calendar month which contains the error.
Example with incorrect description
William works for a service company. The company specified a fixed salary for William in the a-melding for October.
In January, the company discovers that it gave the wrong description for the salary. It specified fixed salary instead of hourly wage.
|
A-melding for October, containing errors |
|
|
MessageID |
1 |
| Income recipient | William |
| Amount | 25,000 |
| Description | Fixed salary |
It also enters the other mandatory information.
|
A-melding for October |
||
|
MessageID |
2 | |
| Income recipient | William | |
| Amount | - | 25,000 |
| Description | Fixed salary | |
| Amount | 25,000 | |
| Description | Hourly wage | |
| Quantity | 35 | |
It also enters the other mandatory information.
Outcome of change for October:
Fixed salary: 25,000 – 25,000 = 0
Hourly wage: NOK 25,000
Entered incorrect amount
If you have paid the right amount, but entered the wrong amount in the a-melding, you must correct the error in the a-melding for the calendar month which contains the error or omission.
- If you specified an amount which was too high, specify the difference using a negative prefix and include the description of the income from the original a-melding.
- If you specified an amount which was too low, specify the difference and include the description of the income from the original a-melding.
Alternatively, you can correct the error by submitting a replacement a-melding with the correct amount and description for the calendar month which contains the error.
Example with an amount which was too high
Anna works in a shop. She received NOK 10,000 in salary in May and the shop mistakenly entered NOK 100,000 in the a-melding for May.
The shop discovers the error in June and has to correct the a-melding for May.
|
A-melding for May, containing errors |
|
|
MessageID |
1 |
| Income recipient | Anna |
| Amount | 100,000 |
| Description | Fixed salary |
It also entered the other mandatory information.
|
A-melding for May |
||
|
MessageID |
2 | |
| Income recipient | Anna | |
| Amount | - | 90,000 |
| Description | Fixed salary | |
It also entered the other mandatory information.
Outcome of change for May:
Fixed salary: 100,000 - 90,000 = NOK 10,000.
Example with an amount which was too low
Noah works for a courier firm. He receives NOK 10,000 in salary in May. The firm accidentally entered NOK 1,000 in the a-melding in May.
In June, the firm discovers that it had stated the wrong amount. It must make the correction in the a-melding for May.
|
A-melding for May, containing errors |
|
|
MessageID |
1 |
| Income recipient | Noah |
| Amount | 1,000 |
| Description | Fixed salary |
It also entered the other mandatory information.
|
A-melding for May |
|
|
MessageID |
2 |
| Income recipient | Noah |
| Amount | 9,000 |
| Description | Fixed salary |
It also entered the other mandatory information.
Outcome of change for May:
Fixed salary: 1,000 + 9,000 = NOK 10,000.
Incorrect additional information
If you have entered the correct amount and given the correct description for wages or benefits, but given inaccurate additional information, you must correct the a-melding for the calendar month or months which contain errors or omissions.
How you correct the inaccurate information will depend on the error that has been reported. If you submit several a-meldings, the information in a field will either be
- aggregated or
- the most recently reported information will apply
Aggregation is used in connection with amounts, quantities, kilometres, etc., whilst the most recent information applies is used for list prices for cars, registration numbers, number of children.
Correcting errors when the information is aggregated for the month
- Submit a new a-melding with the amount equal to NOK 0 or the amount which corresponds to the difference between the previously specified amount and the correct amount.
- Enter the same additional information as you stated previously.
Example with incorrectly specified number of hours (the information is aggregated for the month)
Christian works in a sports shop and in the a-melding for August, it was reported that Christian received NOK 25,000 in hourly wages and that he worked 1,000 hours. In October, the shop discovers that they entered the wrong number of hours. It should have been 100 hours, not 1,000 hours.
They submit a new a-melding for August in order to correct the error.
| New a-melding for August to correct the number of hours | |
| Message ID | 2 |
| Income recipient | Christian |
| Amount | 0 (aggregation) |
| Description | Cash benefit, hourly wage |
| Quantity | - 900 (aggregation) |
They also entered the other obligatory information.
The hourly wages for August is 25,000 + 0 = 25,000 and the number of hours is 1,000 – 900 = 100.
Example with incorrectly specified number of kilometres (the information is aggregated for the month)
Hassan sometimes travels in connection with his job and he receives a distance-based allowance according to the number of kilometres travelled. The employer reports an amount paid of NOK 1,575 and that 150 kilometres have been travelled. After submitting the a-melding, the employer discovers that the wrong number of kilometres has been reported. It should have been 450 kilometres, so they submit a new a-melding in order to correct this.
| New a-melding for October | |
| Message ID | 2 |
| Amount | 0 |
| Description | Expense allowance, kilometre allowance - car |
| Subject to payroll withholding tax | No |
| Basis for employer’s National Insurance contributions | No |
Additional information: |
|
| Quantity | 300 (kilometres) |
They also entered the other obligatory information.
The number of km for October then becomes 150 + 300 = 450.
Correcting errors when the most recently reported information applies for the month
- State the amount with a minus prefix. Use the same description for the wages or benefit and the same additional information as declared in the original a-melding you want to correct.
- You must then specify the amount again with an identical description and complete and accurate additional information.
Alternatively, you can make the correction by submitting a correction with the correct amount, description, additional information for the calendar month or months which contain the error.
Example with incorrect list price and registration number (most recently reported information applies for the month)
Kari works as a salesperson for a sports firm. She uses a company car for both work and private use. The sports firm specified a list price for the car of NOK 660,000 and the registration number AB12345 in the a-melding for October.
In November, the sports firm discovers that it gave inaccurate information. The information does not relate to the car that Kari uses. The list price for Kari’s car is NOK 500,000 and the registration number is BA54321.
| A-melding for October, containing errors | |
| Message ID | 1 |
| Income recipient | Kari |
| Amount | 13,533 |
| Description | Payment in kind, company car, business need, list price |
| List price | 600,000 |
| Regitration number | AB12345 |
They also entered the other obligatory information.
| A-melding for October | |
| Message ID | 2 |
| Income recipient | Kari |
| Amount | - 13,533 |
| Description | Payment in kind, company car, business need, list price |
| List price | 0 |
| Registration number | AB12345 |
| Amount | 10,866 |
| Description | Payment in kind, company car, business need, list price |
| List price | 500,000 |
| Regitration number | BA54321 |
They also entered the other obligatory information.
The errors must be corrected in the same way for all months for which errors were made in reports.
Example of incorrectly specified country code (most recently reported information applies for the month)
Tone works for a Norwegian oil company and is due to start working for the company in Germany. The HR department has received inaccurate information and states in the a-melding that she works in France. They discover the error when submitting the a-melding for November. They must submit a new a-melding for October in order to correct the error.
| New a-melding for October to correct the problem | |
| Message ID | 2 |
| Income recipient | Tone |
| Amount | - 80,000 |
| Description | Cash benefit, fixed salary |
Additional information |
|
| Country of earnings | FR |
| Earned on a continental shelf | No |
| Amount | 80,000 |
| Description | Cash benefit, fixed salary |
Additional information |
|
| Country of earnings | DE |
| Earned on a continental shelf | No |
They also entered the other obligatory information.
The errors must be corrected in the same way for all months for which errors were made in reports.
Paid too much
If you've paid too much and specified an amount which was too high in the a-melding, you must correct the error when the income recipient has repaid the amount or entered into a binding agreement to repay. The a-melding must be corrected once the overpaid amount has been repaid, or once you have entered into a binding agreement concerning repayment, whichever occurs first.
Before 2020, the common practice was that the a-melding had to be corrected only once the overpayment had been repaid. As of 2020, this practice has now changed. The change does not have retrospective effect, meaning it does not apply to older cases. This means that the time of reporting is optional for repayment claims established before January 2020.
The way you correct depends on if the income recipient must repay:
- the net amount, or
- the gross amount
Net repayment
If the agreement concerning repayment or the repayment itself is made before 31 January in the year after the income year, then the income recipient may repay the net amount. The same rule applies if the agreement is entered into after completion of the tax assessment for the year in which the overpayment occurred.
How to make corrections:
- Change the gross income and withholding tax for the month or months the error occurred.
- Submit the a-melding once you have corrected the mistake. If you’re using a payroll system, check with your system supplier if you’re not sure how to make corrections in your system.
Example with net repayment
Adam works at a furniture factory. The factory paid Adam too high an hourly wage in January, February and March. The hourly wage was NOK 60,000 per month. The number of hours was reported correctly.
The furniture factory discovered the error in April and claimed the net overpayment of NOK 3,200 per month back from Adam. Gross, this amounted to NOK 5,000 per month.
Adam repaid the net amount in April and the furniture factory made the correction in the a-meldings for January, February and March by the amount that had been repaid.
As Adam repaid the net amount, the factory also changed the payroll withholding tax by NOK 1,800 per month, as Adam should not have been credited for this in the tax assessment. The factory can reclaim the deduction because of the change in the a-melding.
|
Original a-meldings |
|||
| January | February | March | |
| MessageID | jan1 | feb1 | mars1 |
| Hourly wage | 60,000 | 60,000 | 60,000 |
| No. of hours | 37,5 | 37,5 | 37,5 |
| Payroll withholding tax | - 20,000 | - 20,000 | - 20,000 |
|
New a-meldings |
|||
| January | February | March | |
|
MessageID |
jan2 | feb2 | mars2 |
| Hourly wage | - 5,000 | - 5,000 | - 5,000 |
| No. of hours | 0 | 0 | 0 |
| Payroll withholding tax | 1,800 | 1,800 | 1,800 |
In summary, the a-meldings for January, February and March show that Adam has received NOK 55,000 in hourly wage per month and had NOK 18,200 deducted in payroll withholding tax per month.
Alternative:
Instead of submitting new a-meldings which adjust the previously specified amounts, the furniture factory can make the change by submitting a replacement a-melding for each of the calendar months.
How the error was corrected:
Applies when a replacement a-melding is used.
| January | February | March | |
|
MessageID |
jan2 | feb2 | mars2 |
| Replaces message ID | jan1 | feb1 | mars1 |
| Hourly wage | 55,000 | 55,000 | 55,000 |
| No. of hours | 37,5 | 37,5 | 37,5 |
| Payroll withholding tax | - 18,200 | - 18,200 | - 18,200 |
Gross repayment
If the agreement concerning repayment or the repayment itself is made before 31 January in the year after the income year and before the tax assessment has been made, the income recipient must repay the gross amount.
How to make corrections:
- Change the gross income for the month or months the error occurred. Do not change the withholding tax. The income recipient will be credited the withholding tax in their tax assessment.
- Submit the a-melding once you have corrected the mistake. If you’re using a payroll system, check with your system supplier if you’re not sure how to make corrections in your system.
Example with gross repayment
Emma works for a car dealer. The car dealer paid Emma an hourly wage that was too high in October, November and December. The hourly wage was NOK 60,000 per month. The number of hours was reported correctly.
The car dealer discovers the error in February of the following year and claims the overpaid gross amount back from Emma, NOK 5,000 per month.
Emma repays the overpaid gross amount (NOK 5,000 x 3 = NOK 15,000) in February and the dealer changes the a-meldings for October, November and December by the amount which has been repaid.
As Emma repaid the overpaid gross amount, the dealer does not alter the payroll withholding tax.
The amount that Emma repaid includes the payroll withholding tax which was paid. In her tax assessment, she is credited with the payroll withholding tax which was previously specified in the a-melding.
|
Original a-meldings |
|||
| October | November | December | |
|
MessageID |
okt1 | nov1 | des1 |
| Hourly wage | 60,000 | 60,000 | 60,000 |
| No. of hours | 37,5 | 37,5 | 37,5 |
| Payroll withholding tax | - 20,000 | - 20,000 | - 20,000 |
|
New a-meldings |
|||
| October | November | December | |
|
MessageID |
okt2 | nov2 | des2 |
| Hourly wage | - 5,000 | - 5,000 | - 50,00 |
| No. of hours | 0 | 0 | 0 |
| Payroll withholding tax | |||
In summary, the a-meldings for October, November and December show that Emma has received NOK 55,000 in hourly wage per month and had NOK 20,000 deducted in payroll withholding tax per month.
Alternative:
Instead of submitting new a-meldings which adjust the previously specified amounts, the car dealer can make the change by submitting a replacement a-melding for each of the calendar months.
| October | November | December | |
|
MessageID |
okt2 | nov2 | des2 |
|
Replaces message ID |
okt1 | nov1 | des1 |
| Hourly wage | 55,000 | 55,000 | 55,000 |
| No. of hours | 37,5 | 37,5 | 37,5 |
| Payroll withholding tax | - 20,000 | - 20,000 | - 20,000 |
Paid too little/back payment
The type of benefit determines the way in which you must specify this in the a-melding.
Main rule:
If you need to make a back payment, specify the payment in the calendar month in which you pay the amount.
If you have specified an hourly wage and hours in a previous a-melding, set the number of hours to 0.
You must not make any changes to previous a-meldings.
Example
Lucas works at a day care centre. He works 37.5 hours per week. Following the wage settlement, his hourly rate was adjusted from NOK 250 to NOK 252 per hour with effect from 1 May.
The day care centre has to pay NOK 900 as a back payment for May, June and July, in August. The number of hours has already been specified correctly in the previous a-meldings.
|
A-meldings for May, June and July (no change) |
|||
| May | June | July | |
| Hourly wage | 37,500 | 37,500 | 37,500 |
| No. of hours | 37,5 | 37,5 | 37,5 |
| Payroll withholding tax | - 11,250 | - 11,250 | - 11,250 |
|
A-melding for August |
||
| August | August | |
| Hourly wage | 37,800 | 900 |
| No. of hours | 37,5 | 0 |
| Payroll withholding tax | - 11,610 | |
Exceptions from the main rule
Some pension and benefit payments do not follow the main rule for back payments described above.
If a back payment must be specified in a different way, this is described on the page concerning the benefit concerned.
See the individual pension or benefit.
Errors in payroll withholding tax
If you have deducted too much or too little payroll withholding tax, see correcting errors under payroll withholding tax.
