Hourly wage
Concerns salary for employees on an agreed hourly wage rate, calculated on the basis of number of hours worked.
Brief information about hourly wage
Specify hourly wages for employees on an agreed hourly wage rate and the number of hours against which hourly wages are paid. The same applies to overtime remuneration, but overtime must not be stated as part of the hourly wage; see overtime payment.
For fees, piecework remuneration, and percentage-based and commission-based remuneration, you must use a separate income description.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, hourly wage |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/Nei |
| Tax and contribution rules | If relevant |
Additional information |
|
| No. of hours | x hours |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “hourly wage”. You must also specify the number of hours with the description “hourly wage”; see the description under additional information.
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 contributionsinsurance contributions
You must calculate employer’s national insurance contributions on this benefit.
Exemption:
You do not have to calculate employer's national insurance contributions if the income recipient:
- is covered by the national insurance legislation of another country under a social security agreement or the EEA Agreement
- is a foreign employee who is not a member of the National Insurance scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters
In some cases, the employee has confirmation from the relevant social security authority that their membership is maintained (an A1 certificate or another form). Nav Membership and Contributions (Nav Medlemskap og avgift) assesses all supporting documents and registers any exemption from membership of the National Insurance Scheme, including the period and whether the exemption applies to all or part of the National Insurance Scheme. Registered exemptions from membership of the Norwegian National Insurance Scheme are transferred electronically from Nav to the Tax Administration.
Only an exemption registered with the Tax Administration exempts the employer from calculating employer's national insurance contributions for the employee.
The Tax Administration may determine employer's national insurance contributions for the employer if the employee is not registered with an exemption and the reported salary or benefit is not included in the basis subject to employer’s national insurance contributions.
The employer or employee can contact Nav if they have questions about whether an exemption from membership of the National Insurance Scheme has been registered.
Tax and contribution rules
If the income recipient fulfils the conditions, you must use the following tax and contribution rule:
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.
This tax and contribution rule concerns:
- income recipients who are covered by the Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
If you submit an a-melding for a tax-free organisation, you can use the following tax and contribution rule:
If you submit an a-melding for a tax-free organisation (tax-free companies, associations and institutions referred to in Section 2-32 first paragraph of the Tax Act), you can specify “tax-free organisation” for the salary or benefit.
If you do this, you won't need to consider whether the income recipient will pass the reporting obligation threshold of NOK 10,000 during the year. The specification must be used from the first krone and for payments throughout the whole year.
See also the detailed information concerning tax-free organisation
Additional information
- No. of hours
Specify the number of hours used as a basis for the payment.
When reporting back payments for hours where the number of hours is specified in a previous a-melding, the number of hours must be set to 0.
Earnings period (optional)
You can specify an earnings period for all types of salary and other benefits in the a-melding. Both the start date and end date of the earnings period must be 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.
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-298 This income has been reported with incorrect information and is invalid |
|
MAGNET_EDAG-504 |
What do we use the information for
NAV uses information concerning salary and benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
NAV and Statistics Norway (SSB) use information concerning numbers of hours in combination with the "No. of hours per week to which a full-time position equates" field for calculating the FTE percentage for hourly paid employees if this has not been specified.
The Norwegian Tax Administration uses information concerning salary and other benefits 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.
