Who is subject to the reporting obligation and must submit a-meldings?

Anyone who has employees or who pays wages, pension contributions or other benefits must submit a-meldings. If you have employees or pay wages/salary, pension contributions or other benefits, you will be subject to the reporting obligation in the a-ordning scheme and must submit a-meldings.

The a-melding contains information on wages/salary and benefits and the status of all employment circumstances.

When must you submit the a-melding?

You must submit an a-melding when the total wage/salary payments made to a person during the year exceed NOK 1,000.

The a-melding must be submitted electronically on the 5th of each month. If the 5th is a Saturday, Sunday or public holiday, the deadline is the next working day. Wages/salary and other income must be declared in the a-melding for the month in which the payment is made. Withholding tax is reported for the month in which the deduction is made. You must provide information on the employment circumstances every month up to and including that in which the employee leaves.

If you have deducted tax from wages which are exempt from reporting, you must still submit an a-melding. You must report withholding tax, but not the salary.

Submitting an a-melding

Here, you will find guidance on how to submit the a-melding 

When you submit the a-melding, you will immediately receive feedback stating the customer identification number (KID) and the account number for the payment of tax (withholding tax).

You will find the a-melding form in Altinn here

Summary for the employee

Every year by 1 February, employers must provide their employees with an annual summary concerning wages/salary, benefits, allowances and deductions which were reported during the previous year. The employees can then use the summary to check the information given in the tax return.

You will find more information on how to prepare a summary here

Notification of paid employment in the home (A04)

If the wage payments concern work linked to the home or a holiday home to you as the employer, you can use "Notification of paid employment at home A04"  (Simplified settlement scheme for private employers). You must submit this notification when the wage payments made to the employee exceed NOK 6,000. The notification must be completed for each wage payment. If you have deducted tax from wages which are exempt from reporting, you must still submit an a-melding. You must then report the withholding tax, but not the salary.

The employee must receive a printout of a wage slip for each payment. You will find the payslip on the submitted notification in Altinn. The sum of all notifications/wage slips replaces an annual summary, so employees must retain the notification(s) in order to check their tax return.

For more information, see "Paid employment in the home" and "Paid childcare".