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.

All foreign employers must report information about salary and benefits and withholding tax regardless of tax liability or right to tax according to a tax treaty. 

Sole proprietorships with employees are subject to the same reporting obligation.

 

Reporting assignments

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:

• employment
• 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, then 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 withholding tax on salary, then you only deduct witholding tax from taxable benefits. For more information, see employees with a tax deduction card with payroll withholding tax on salary.

Exemptions 

• If you have reasonable cause to believe that salaries and other benefits aren't liable for tax in Norway, then the employer may apply to the tax office for an exemption. You can read more about this here.
• 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.

Exemptions

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 security 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. 

The employer or the employee can contact NAV regarding questions about whether an exception from the membership in the National Insurance Scheme is registered.

 

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.

See deadlines concerning the a-melding

See also the explanatory information concerning end dates for employment 

 

How to submit the a-melding

You can submit an a-melding from a payroll system (A02) that is integrated with Altinn or directly at skatteetaten.no.

See explanatory information concerning the various ways in which you can submit the a-melding

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.