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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. Special groups

Foreign employers – reporting obligation in the a-melding

  • Updated: 20 December 2021

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.

    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.

     

    Important information

    If you use an international ID to identify your employees (income recipients), you must subsequently change to a valid Norwegian ID number.

     

    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.

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Skatteforvaltningsloven § 7-2

    • Skatteforvaltningsforskriften § 7-2-7

    • Folketrygdloven § 25-1

    • Folketrygdloven § 23-2

    • Forskrift om AA-registeret § 5

    • Statistikkloven § 10

    • Skatteloven § 20-1

    • Skatteloven § 19-6

     

    To top

    A-melding – a collaboration between:

     

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