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Front-page of the Norwegian Tax Administration
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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. Salary and benefits

Earnings period

  • Updated: 07 March 2018

Concerns earnings period for salary and other benefits.

    About the earnings period

    In the a-melding, you may provide information about the earnings period for all types of salary and other benefits, but this is not obligatory.

    For benefits where you have to  specify “period”, you may also specify the earnings period.

    If you provide information about the earnings period, both the start date and the end date for the earnings period must be included in the a-melding for that month.  

     

    Why specify earnings period

    • the earnings period provides information about when a benefit is earned
    • salary and other benefits you specify in the a-melding may be earned in a different period than the month for which you are submitting the a-melding
    • NAV uses information about earnings period when they assess rights and obligations
    • if you specify the earnings period, your employees or other income recipients don't need to provide this information to NAV themselves
    • with information about the earnings period, hours linked to amounts will be distributed correctly in the Aa Register

     

    Start and end dates

    When you specify the earnings period, the start and end dates must be within the same reporting month.

    If the earnings period extends over several months, the earnings period and the amount must be split up. You must then specify the part of the benefit that falls within a reporting month along with the associated amount.

     

    Start date for the earnings period

    The start date for the earnings period is the date when the performance of the work, service or benefit that the specified amount is intended to cover began.

    The start date for the earnings period always applies from and including the date stated in the a-melding.

     

    End date for the earnings period

    The end date for the earnings period is the date when the performance of the work, service or benefit that the specified amount is intended to cover ended.

    The end date for the earnings period always applies up to and including the date stated in the a-melding.

     

    Examples of earnings periods within the same calendar month

    A service company must submit information about salary for one of its employees. The salary has been earned during the period 1 January 2018 to 24 January 2018. The earned amount is NOK 10,000.

    A-melding for January
    Start date for earnings period 1 January 2018
    End date for earnings period 24 January 2018
    Amount NOK 10,000

    They also enter other mandatory information for the month.

     

    Examples of earnings periods covering several calendar months

    A laundry must specify salary for one of its employees. The salary has been earned during the period 1 January 2018 to 28 February 2018. The earned amount is NOK 10,000, split between 50 per cent in January and 50 per cent in February.

    A-melding for January
    Start date for earnings period 1 January 2018
    End date for earnings period 31 January 2018
    Amount NOK 5,000

    They also enter  other mandatory information for the month.

    A-melding for February
    Start date for earnings period 1 February 2018
    End date for earnings period 28 February 2018
    Amount NOK 5,000

    They also enter other mandatory information for the month.

     

    What we use the information for

    NAV uses information about an earnings period to determine when a benefit has been earned. The information will be able to affect rights and obligations for both the employee and the employer.

     

    To top

    A-melding – a collaboration between:

     

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