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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
  3. Overview of salary and other benefits

Disability benefit from the National Insurance Scheme

  • Updated: 25 February 2018

For use by the Norwegian Labour and Welfare Administration (NAV) only. Concerns disability benefit from the National Insurance Scheme.

    Brief information about disability benefit from the National Insurance Scheme 

    Specify disability benefit and disability benefit back payments from the National Insurance Scheme in accordance with Chapter 12 of the National Insurance Act.

    The description is only to be used for benefits from the Norwegian Labour and Welfare Administration (NAV).

    Note that disability benefit back payments in connection with the statutory settlement in arrears must be specified as a Settlement in arrears of disability benefit from the National Insurance Scheme (NAV). Back payments which do not form part of the settlement in arrears must be specified here with a statement of the period concerned.

     

    New descriptions

    From 1 January 2015, the following new names were introduced:

    Disability pension from the National Insurance Scheme: disability benefit Disability pension from parties other than the National Insurance Scheme: disability benefits

    The name ‘disability pension’ is also still in use.

    With effect from 1 January 2015, disability benefit from the National Insurance Scheme and disability benefits from other schemes will be taxed as salary.

     

    The information you must provide

    Amount NOK x
    Type of salary or benefit Cash benefit, disability benefit
    Subject to withholding tax Yes
    Basis for employer's national insurance contributions No
    Tax and contribution rules If relevant

    Additional information:
     
    Degree of disability x percent (not to be specified from 2019)
    Period (in the case of back payments) Start date and end date 

     

    Amount

    Specify the gross amount.

     

    Type of salary or benefit

    Specify “cash benefit” and “disability benefit”.

     

    Subject to withholding tax

    The benefit must always be specified as subject to withholding tax.

    You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax.

     

    Basis for employer's national insurance contributions

    You do not calculate employer’s national insurance contributions on the benefit.

     

    Tax and contribution rules

    If the income recipient fulfils the conditions, you must use the following tax and contribution rules:

    This tax and contribution rule concerns income recipients who:

    • are not resident in Norway for tax purposes, and
    • pay withholding tax on pensions

    You must specify “withholding tax on pensions” for the associated withholding tax.

    Don't use the tax- and contribution rule or specify a description on withholding tax on pensions on foreign workers that fall under the PAYE scheme (Pay As You Earn).

    See detailed information on withholding tax in the a-melding

    See also the detailed information concerning withholding tax on pensions

    This tax and contribution rule concerns:

    • income recipients who are covered by the Svalbard Tax Act.

    If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.

    You must also specify "Svalbard" for the associated withholding tax.

    See detailed information on withholding tax in the a-melding

    Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.

    See also the detailed information concerning Svalbard

     

    Additional information

    • Degree of disability
      Specify degree of disability in percent.

      2018: voluntary
      2019: not to be specified 

    • Period (in the case of back payments)
      Specify the start date and end date that the benefit concerns

     

    Earnings period (voluntary)

    You can specify the earnings period for all types of salary and other benefits in the a-melding. Both the start date and the end date of the earnings period must fall within the same reporting month.

    See also the explanatory information concerning the earnings period

     

    When to report

    Report the benefit in the calendar month in which you paid the amount.

     

    Back payments

    If you need to make back payments, specify the amount and the period it concerns in the calendar month in which you paid the amount.

     

    Example

    NAV is to make a back payment of NOK 10,000 to William for the period 1 January 2021 to 31 December 2021.

    Amount NOK 10,000

    Tilleggsinformasjon:
     
    Degree of disability 100
    Period 1 January 2021 to 31 December 2021

    They also enter other obligatory information.

     

    Several income years

    If a back payment concerns several income years, split the amount into several transactions with one transaction for each income year.

     

    Example

    NAV is to make a back payment of NOK 20,000 to Ella for the period 1 January 2021 to 31 December 2022.

    2021
    Amount  NOK 10,000

    Additional information:
     
    Degree of disability 100
    Period 1 January 2021 to 31 December 2021

    They also enter other obligatory information.

    2022
    Amount NOK 10,000

    Additional information:
     
    Degree of disability 100
    Period 1 January 2022 to 31 December 2022

    They also enter other obligatory information.

     

    Back payments up to and including 2014

    If you need to make back payments of disability pension from the National Insurance Scheme up to and including 2014, you must specify this as Settlement in arrears of disability pension from the National Insurance Scheme.

     

    Correcting errors

    MAGNET_EDAG-114
    Invalid value
    MAGNET_EDAG-114B
    Invalid value for this calendar month
    MAGNET_EDAG-200
    This income has been reported with incorrect information and is invalid
    MAGNET_EDAG-230B
    Invalid value
    MAGNET_EDAG-243
    Information on earnings period is invalid
    MAGNET_EDAG-260
    Start and end date for the back payment period must be within the same year
    MAGNET_EDAG-298
    This income has been reported with incorrect information and is invalid

     

    See entered incorrect amount

    See given incorrect description

    See paid too much

     

    What do we use the information for

    The Norwegian Tax Administration uses information concerning pension and national insurance contributions to assess income. The amount is aggregated with other benefits and transferred to the tax return.

    Statistics Norway (SSB) uses the information for statistical purposes.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Skatteforvaltningsloven § 7-2

    • Skatteforvaltningsforskriften § 7-2-9

    • Skattebetalingsloven § 5-6

    • Folketrygdloven kapittel 12

    • Folketrygdloven § 23-2

    • Folketrygdloven § 25-10

    • Folketrygdloven § 21-4

    • Statistikkloven § 10

     

    To top

    A-melding – a collaboration between:

     

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