Norwegian employers with foreign relations
- Updated: 02 February 2022
Norwegian employers with employees abroad or with foreign employees in Norway must submit an a-melding.
Reporting obligation in the a-melding
Norwegian employers have a reporting obligation in the a-melding. This also applies to Norwegian employers with:
- foreign employees in Norway
- Norwegian employees abroad
- foreign employees abroad
For employers with foreign employees abroad, there's a limited reporting obligation. See the Tax Administration Regulation, Section 7-2-7 c).
Norwegian employees abroad: Employees who are tax residents of Norway and who perform work abroad. This includes public sector employees who are posted abroad.
Foreign employees abroad: Employees who aren't tax residents of Norway and who perform work abroad.
Foreign employees in Norway: Employees who aren't tax residents in Norway and who perform work in Norway.
See also the explanatory information concerning:
The information you must provide
In the a-melding, you must provide information concerning:
- salary and other benefits
- withholding tax
- employer’s national insurance contributions
What about withholding tax
You must specify withholding tax for salaries and other benefits earned in Norway or abroad. If you have applied for and been granted an exemption from withholding tax or an exemption under the Nordic Tax Withholding Agreement in Norway for some of your employees, you must not state the advance tax deduction in the a-melding. 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.
What about employer’s national insurance contributions
You must specify employer’s national insurance contributions for salaries and other benefits earned in Norway or abroad.
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 covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement
- Is a foreign employee who isn't a member of the National Insurance Scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters
- Is a foreign employee who isn't a member of the National Insurance Scheme and the work is done abroad
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 mustn't combine reporting for several months.
How to submit the a-melding
You must contact us if you need to report salary or other benefits earned before 1 January 2015.
What we use the information for
NAV uses information from the a-melding to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance payment of child maintenance .
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.