Anyone who has employees or who pays salary, pension or other benefits must submit a-meldings.
Who is subject to the reporting obligation and must submit a-meldings
If you have employees or you pay salary, pensions or other benefits, you'll be subject to the reporting obligation in the a-ordning scheme and must submit a-meldings.
The reporting obligation concerns an obligation to provide information concerning employment, salary and other benefits, withholding tax deductions, employer’s national insurance contributions and financial activity tax on salary. You must report information concerning employment every month up to and including the month in which the employment ends. Report information concerning the employment even in months the employee has not received any salary.
The threshold amount is NOK 1,000
- If salary payments to a person exceed NOK 1,000 per year, you must specify this in the a-melding.
- If salary payments to a person are NOK 1,000 or less per year, you don't specify this in the a-melding.
To find out whether you're above or below the threshold amount, you must check what salary and expense allowances subject to withholding tax amount to both individually and collectively. In this context, salary comprises all allowances subject to withholding tax and taxable payments in kind which constitute remuneration for work.
- If the salary is less than NOK 1,000 and expense allowances amount to less than NOK 1,000, you don't provide information on this.
- If the salary is more than NOK 1,000, you must provide information on both salary and any expense allowances.
- If the salary is less than NOK 1,000 and expense allowances amount to more than NOK 1,000, you must provide information on the expense allowances.
If you've reached the threshold amount, you must provide information on both the employment and the associated salary payments in the a-melding.
You must submit a-meldings from and including the month in which the threshold amount is exceeded and for as long as you've got payments or employment. Only when you don't make any payments and set an end date for the employment relationships should you stop submitting a-meldings.
If you run a sole proprietorship which has employees, you must submit an a-melding every month until the month in which the employment relationships end.
The owner and spouse must not be treated as employees, and payments and employment circumstances must not be reported in the a-melding. The rules for cohabitants are different. A cohabitant who works for a sole proprietorship must be appointed as an employee.
Payments made to persons who are not employees, such as fees to freelancers or contractors who are not self-employed, must be reported in the a-melding in the months in which payments are made. In these cases, you should use the employment type “Freelancers, contractors and fee recipients”. Employment relationships of this type are not registered in the Aa Register. You only need to submit an a-melding in months in which payments are made to freelancers, contractors and fee recipients.
Managing directors who do not take a salary
If you are listed as a managing director in the Central Coordinating Register of Legal Entities, but you do not perform any other duties for the company, no employment relationship should normally be reported for you in the a-melding. If you receive a director’s fee, your employment relationship must be reported as a freelancer, contractor, fee recipient, etc. This employment is only reported for the month or months in which you receive a fee.
No salary payments to the managing director during a start-up phase
If your business is newly started and the managing director does not initially take a salary or other remuneration (e.g. free use of a car or telephone), but you expect the managing director to receive a salary in the future, you can report the employment relationship from the month in which you start submitting a-meldings for the business. The managing director’s employment relationship must be reported as an ordinary employment relationship. Remember to report the employment relationship every month until the managing director leaves the business.
Dividends to managing directors
If you are registered as a managing director in the Register of Legal Entities, but are not considered to be an employee of the enterprise, neither your income nor your employment relationship should be reported in the a-melding.
Rights relating to NAV
The type of employment may be of significance as regards the entitlements of the managing director as regards benefits from NAV and the income on which the benefit will be based. It is therefore important that the managing director and the person who submits a-meldings for the enterprise determine whether or not the managing director is considered to be an employee and what their income is.
Special rules apply to certain groups
If you belong to one of the following groups, you must check which rules apply:
- Child minding and care of children in the child's home
For payments for the minding and care of children who hadn't reached the age of 12 by the end of the income year or children aged 12 or older with special care needs in the child's home, special threshold amounts apply and a separate form must be completed. This also applies to au pairs. See the explanatory information and form (A04).
- Private individuals who are employers
For payments for work in private homes and holiday properties, special threshold amounts apply and a separate form must be completed. See the explanatory information and form (A04).
- Tax-free organisations
Under Section 2-32 first paragraph of the Tax Act, tax-free organisations are exempt from the reporting obligation when the total amount paid to a person during the calendar year does not exceed NOK 10,000. However, you must still specify employer’s national insurance contributions. If the payment exceeds NOK 10,000, you must provide information on the full amount. The a-melding must be submitted from a system (A02) or registered directly in Altinn (A01).
Charitable and non-profit organisations which are exempt from employer’s national insurance contributions under Section 23-2 eighth paragraph of the National Insurance Act can use the simplified a-melding up to certain threshold amounts. See the explanatory information and form (A05).
For foreign employers and Norwegian employers with employees abroad, special rules may apply. See the explanatory information concerning foreign employers with assignments in Norway and Norwegian employers with foreign relations
The procedure when someone leaves
If you have an employee who is leaving or a freelancer who is completing an assignment, you must submit an a-melding in which you set the end date for the employment relationship. You must also set an end date in cases where the employee may come back at a later date. If the employee does come back to work for you, you must create a new employment relationship with a new start date and a new employment ID.
If you do not report the employment without setting an end date, you will get the error message Employment information is missing (F108 / MAGNET_EDAG-108). If the error is not corrected, an enforcement fine will be imposed on your enterprise.
Leave and layoffs
If the employee is on leave or laid off when he or she leaves, you must set an end date for the leave or layoff, as well as an end date for the employment.
You must report holiday pay which is payable to an employee in the month in which the holiday pay is actually paid. It is important that no new employment relationship is created when the holiday pay is paid. Report the payment without an employment relationship or set the same start and end dates as were reported previously.
Who doesn't have to provide employment information
In some cases, you don't have to provide employment information.
This applies to:
- Salary payments which are exempt from employer's national insurance contributions under the provisions of Section 23-2 seventh to eight paragraphs of the National Insurance Act.
- Salary payments below the reporting obligation threshold (see above) under Section 7-2-1 of the Tax Administration Regulation.
- Employees who are foreign citizens working for an international organisation with an office in Norway
- Employees who must be reported to the tax office in accordance with Section 7-6 of the Tax Administration Act. This applies to employees who are subject to the reporting obligation via the Assignment and employment register (RF-1199/RF-1198) to the Central Tax Office for Foreign Tax Affairs (SFU).
- Fishermen and hunters recorded in the census created pursuant to Section 4 of the Fishermen's Pension Benefits Act. These are exempt because they're considered to be self-employed.
- Crew share recipients and owners on board fishing and hunting vessels. These are exempt because they're considered to be self-employed.
- In some situations for ordinary and maritime employment. See exceptions for ordinary and maritime employment for more information.
These regulations are only available in Norwegian.