Form RF-1035
Settlement list for attachment of earnings (tax)
Settlement for attachment of earnings must be sent to the tax authorities.
Attachment of earnings is a collective term for an employer’s mandatory deductions from an employee’s salary. If a claim for tax or duty is not paid on time, the tax office may order the employer to make deductions from the employee’s salary, etc.
Employers issued with attachment of earnings’ orders for a tax claim against income recipients must report this through the a-melding from and including period 1, 2021. Attachment of earnings orders for a tax claim against self-employed persons must be reported through settlement lists.
What not to report in the a-melding
You do not report attachment of earnings issued by the Tax Administration to cover other claims, for example VAT, excise duties, customs duties, etc., in the a-melding. These must be identified by a KID number when paid. You can find a complete list of claims that is not to be reported in the a-melding in section 14-5-11 of the Tax Payment Regulation (in Norwegian only).
Attachment of earnings to cover tax claims related to payments to self-employed persons and payments/remunerations other than those reported in the a-melding, must be reported through settlement lists that are sent to the entity with a reporting obligation on paper.
New scheme for attachment of earnings from 1 November 2020
The transfer of tax collection duties from the municipalities to the Tax Administration from 1 November 2020 means that there is now one common tax collector for the entire country and new routines for attachments of earnings regarding tax claims (in Norwegian only).