Coronavirus - important information from the Tax Administration

Form A05

Simplified a-melding for charitable or non-profit organisations (A05)

This form is intended for charitable organisations which engage a private individual to carry out an assignment where the salary expense is not part of commercial activity.

About this form

This form is used to provide information on salary and payroll withholding tax for employees when:

  • salary expenses per employee do not exceed NOK 80,000 during the year
  • total salary expenses for all employees do not exceed NOK 800,000 during the year


Note!
You must not use this form if the payments exceed the above thresholds. If the payments exceed the thresholds, you must submit an ordinary a-melding (A02 or A01). If you have already used this form (A05) and it becomes apparent that you are above the thresholds, you must use form A05 for the rest of the year.

You do not need to submit an a-melding if payments do not exceed NOK 10,000 per employee during the year.

This form is intended for charitable and benevolent organisations.

To complete and submit this form, you will need one of these Altinn role. 

  • Reporter/sender
  • Accountant with signing rights
  • Accountant without signing rights
  • Accountant salary
  • Responsible auditor
  • Accountant employee

This section contains more information and a list of all Altinn roles.

You can check which roles you have for an actor on the page entitled Access control. If you do not have the necessary rights, you must get someone who has the role to delegate it to you. 

If you are not familiar with reporting in Altinn, go to the help pages.

Deadline
The form must be submitted the following weekday after the salary payment at the latest.

Payment
You must pay payroll withholding tax to your local tax collector using a specific KID on the same day you submit the a-melding.

Annual summary of incomes, deductions and withholding tax for the employee
You do not need to submit such information to the employee if you submit simplified a-melding for charitable or non-profit organisations

  • Find the legal organisation number for which you need to submit a report
  • Fill in the employee with their national ID number and gain access to their tax deduction card
  • Enter the information in the form
  • Check the information and submit the form
  • Print or send a payslip to the employee


Note!
The employee must receive a printout of the payslip.

  • Select "The a-melding is to replace previous submission".
  • Click "Select" next to the submission you want to correct.
  • Confirm that you have selected the correct submission.
  • Fill in a complete form with the correct information and submit it.


Note!
If you are replacing a form you have already submitted, the new submission must be complete. The new form will overwrite all the information contained in the submission you are replacing.

If you have specified an incorrect payment date or need to delete all the information which you have previously submitted, you must cancel the old submission.

  • Select "The a-melding is to replace previous submission".
  • Click "Select" next to the submission you want to correct.
  • Confirm that you have selected the correct submission.
  • Enter the same incorrect payment date and NOK 0 for amount
  • Submit. The submission will then be cancelled.
  • Then fill in a complete form with the correct information and submit it.