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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

Pay from charitable or benevolent organisations

  • Updated: 02 February 2022

Applies to pay and remuneration from charitable or benevolent institutions or organisations.

    Brief information about pay and remuneration from charitable or benevolent organisations

    Specify pay for which there is no obligation to pay employer’s national insurance contributions, and which is paid from a charitable or benevolent organisation or institution.

    For more information on what is considered to be a charitable or benevolent organisation, see the Skatte-ABC (in norwegian only)

    Charitable and benevolent institutions and organisations are not required to pay employer’s national insurance contributions for paid work that is not linked to the taxable commercial activity of the institution or organisation, within certain thresholds.

    Charitable and benevolent institutions and organisations which come under the thresholds for exemption from employer’s national insurance contributions can use a simplified a-melding.

    This applies for example to: 

    • humanitarian and social organisations, such as the Norwegian Red Cross, public health organisations, etc.
    • sports organisations and sports clubs

    Simplified a-melding for charitable and benevolent organisations or ordinary a-melding

    How you submit the information depends on how much you pay in the course of an income year. You will find information about the thresholds on the forms page.

    To forms page for simplified a-melding for charitable or benevolent organisations

    What information you should provide if you submit an ordinary a-melding

    Only applies if you submit an ordinary a-melding (on skatteetaten.no or from a payroll system). If you submit a simplified a-melding for charitable or benevolent organisations, see additional information on the forms page.

    Amount  NOK x
    Type of salary or benefit  cash benefits, remuneration from charitable or benevolent institutions or organisations
    Subject to payroll withholding tax  Yes
    Basis for employer’s national insurance contributions  No
    Tax and contribution rules  -
    Additional information  -

     

    Amount

    Specify the gross amount.

     

    Type of salary or benefit

    State “cash benefit” and “remuneration from charitable or benevolent institution or organisation”.

     

    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

    You cannot use special tax and contribution rules for this benefit.

     

    Additional information

    No additional information.

     

    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

    Submit the form for a simplified a-melding for charitable or benevolent organisations every time you have paid salary.

    If you submit an ordinary a-melding, you must specify the benefit in the calendar month in which you paid the amount.

     

    Correcting errors

    If you have used a simplified a-melding for charitable or benevolent organisations and need to correct an error, you will find information about how to correct errors on the forms page.

    If you have submitted an ordinary a-melding, see the various ways you can make corrections here:

    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 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 child maintenance payments.

    The Norwegian Tax Administration uses information concerning salaries and other benefits to pre-complete 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

    • Skattebetalingsforskriften § 5-10-20

    • Folketrygdloven § 23-2

    • Folketrygdloven § 25-10

    • Folketrygdloven § 21-4

    • Statistikkloven § 10

     

    To top

    A-melding – a collaboration between:

     

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