Foreign employers – reporting obligation in the a-melding
- Updated: 12/17/2018
Foreign employers with assignments in Norway must submit the a-melding.
Reporting obligation in the a-melding
Companies that are domiciled abroad and carry out assignments in Norway or on the Norwegian shelf
- have a reporting obligation to Norway, and
- must submit the a-melding.
Submission of the a-melding is independent of any tax liability to Norway.
Sole proprietorships with employees are subject to the same reporting obligation.
Assignments in Norway or on the Norwegian shelf carried out by a foreign business or a foreign self-employed person must also be registered in the assignment and employee register. In this register, you must provide information about assignments and employees (employment).
The information you must provide
In the a-melding, you must provide information concerning:
- salary and other benefits
- deductions, for example trade union fees
- withholding tax
- employer’s national insurance contributions
If information concerning employment is reported in the assignment and employee register, you don't have to report the same employment in the a-melding.
What about payroll withholding tax
You must specify withholding tax from salaries and other benefits for work performed in Norway or on the Norwegian shelf. If you have employees with a tax deduction card with payroll withholding tax on salary, you must only deduct withholding tax from taxable benefits. For more information, see employees with a tax deduction card with payroll withholding tax on salary.
- If you have reasonable cause to believe that salaries and other benefits aren't liable for tax in Norway, the employer may apply to the tax office for an exemption.
- You should not specify payroll withholding tax paid abroad.
What about employer’s national insurance contributions
You must specify employer’s national insurance contributions for salaries and other benefits for work performed in Norway and on the Norwegian shelf.
You do not need to calculate employer’s national insurance contributions when the income recipient:
- is covered by the social insurance legislation of another country pursuant 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 such cases, the income recipient must present documentation, for example form A1.
When you must submit reports
You must submit an a-melding every month you make payments and deductions, and as long as the employment lasts. You must not combine reporting for several months.
How to submit the a-melding
You can submit an a-melding by using the form for direct registration in Altinn (A01), or from a payroll system (A02) that is integrated with Altinn.
You must contact the tax collector if you need to report salary or other benefits earned before 1 January 2015.
What 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.
The Norwegian Tax Administration uses the information in connection with the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.