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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
  3. Overview of salary and other benefits

Net salary arrangement, payments in kind subject to withholding tax for work performed in Norway

  • Updated: 17 March 2019

Concerns the benefit (value) of payments in kind subject to withholding tax given to employees with a net salary arrangement.

    Brief information concerning payments in kind under a net salary arrangement

    Specify the benefit (value) of payments in kind subject to withholding tax made to employees with a net salary arrangement.

    You should only specify whether it is staff discounts, car, housing or a company car. Other payments in kind must be specified as “other”.

    Payments in kind must be included in the gross up basis when converting from net salary to gross salary.

    You must also specify the total calculated tax as a separate cash benefit.

     

    Important information

    A net salary arrangement is when:

    • an employee has entered into an agreement with an employer concerning fixed net paid salary and other benefits, and/or
    • the employer has undertaken to pay, in full or in part, the employee's tax and national insurance contributions

    You must report all salary and other benefits covered by the net salary
    agreement with the tax- and contribution rule “net salary”

    See more information on net salary arrangements

     

    The information you must provide

    Amount NOK x
    Type of income Depends on the type of benefit (see below) 
    Subject to withholding tax Yes
    Basis for employer's national insurance contributions Yes/No
    Tax- and contribution rule Net salary or Net salary for seafarers

    Additional information:
     
    Table number Depends on the type of benefit (see below) 

     

    Amount

    Specify the net value before grossing up (gross up basis).

     

    Type of salary or benefit

    Specify “payment in kind” and one of the following benefits:

    • car
    • companycarServiceneedsListprice
    • companycarServiceneedsKilometres
    • housing
    • staff discounts
    • other

     

    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 must calculate employer’s national insurance contributions on this benefit.

    Exceptions:
    You can only omit to calculate national insurance contributions when the income recipient is not a member of the Norwegian National Insurance Scheme. This applies, for example, when the income recipient:

    • is comprised by the national insurance legislation of another country according to a social convention or the EEA Agreement 
    • is a foreign employee who is not a member of the Norwegian National Insurance Scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters

    In some cases, the employee has a confirmation of a membership that is being maintained by their national insurance authority (A1 or another form). The Labour and Welfare Administration’s division for membership and contributions to the Norwegian National Insurance Scheme, NAV Medlemskap og avgift, will consider all documentation, register any exceptions from membership in the National Insurance Scheme and the relevant periods of exception, as well as whether the exception applies to all or parts of the National Insurance Scheme.

    Registered exceptions from membership in the Norwegian National Insurance Scheme are sendt electronically from NAV to the Tax Administration. 

    Only exceptions registered with the Tax Administration will allow the employer to omit calculation of employer's national insurance contributions for an employee.  

    The Tax Administration may assess employer's national insurance contributions if there is no exception registered for the employee, and if the reported salary or benefit is not included in the taxable basis. 

     

    Tax- and contribution rule

    Specify the relevant tax- and contribution rule:

    This tax and contribution rule concerns:

    • income recipients who are covered by a net salary agreement

    The employer will then cover the tax due on the agreed salary or benefit, which means that the total net benefits will have to be grossed up in order to determine the correct gross income.

    If the income recipient fulfils the relevant conditions, you must specify "net salary" for salary and other benefits.

    See also the detailed information concerning net salary

    This tax and contribution rule concerns seafarers who:

    • are subject to a net salary agreement, and
    • who are entitled to the special allowance (seafarers' allowance) from salary and other benefits earned through work on-board vessels in service.

    If the income recipient fulfils the relevant conditions, you must specify “net salary and special allowance for seafarers” for salary and other benefits.

    See also the detailed information concerning the special allowance for seafarers

    See also the detailed information concerning net salary

     

    Additional information

    • In the case of a car, specify the following information:
      List price
      Registration number or car pool
      Gross- up table number (specify 0000 for foreign employees who are part of PAYE scheme for foreign workers)

    • For a company car linked to service needs (list price), specify the following:
      List price
      Registration number

      For 2016: Specify “Outside the standard rule = no”
      For 2017: It's voluntary to specify “outside the standard rule = no"
      For 2018: You shouldn't specify “outside the standard rule = no"

    • For a company car linked to service needs (kilometres), specify the following:
      Number of kilometres  
      Registration number

    • For housing, specify:
      Gross- up table number (specify 0000 for foreign employees who are part of PAYE scheme for foreign workers)

    • For staff discount, specify:
      Gross- up table number (specify 0000 for foreign employees who are part of PAYE scheme for foreign workers)

    • For other, specify:
      Gross- up table number (specify 0000 for foreign employees who are part of PAYE scheme for foreign workers)

    See also the overview of gross up tables

     

    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 you must submit reports 

    Specify the benefit in the calendar month in which you gave the benefit to the employee.

     

    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

    See entered incorrect amount

    See given incorrect description

    See paid too much

    See paid too little/back payment

     

    What do we use the information for

    NAV uses information concerning salary and other benefits to calculate unemployment benefit, and to check benefits such as sickness benefit, parental benefit, disability benefit, and advance payments of child maintenance.

    The Norwegian Tax Administration uses information concerning salary and other benefits to pre-enter the tax return, and for control purposes.

    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 § 7-2-1

    • Skatteforvaltningsforskriften § 7-2-9

    • Skattebetalingsloven § 5-6

    • Skattebetalingsloven § 5-8

    • Folketrygdloven § 23-2

    • Folketrygdloven § 25-10

    • Folketrygdloven § 21-4

    • Statistikkloven § 10

     

    To top

    A-melding – a collaboration between:

     

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