A-melding
The a-melding is a monthly statement from employers to the Norwegian Labour and Welfare Administration (NAV), Statistics Norway (SSB) and the Norwegian Tax Administration concerning employee wages/salary, employment circumstances and withholding tax deductions, as well as employer’s National Insurance contributions and financial activity tax for the business.
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 threshold amount for tax free income.
- until and including the income year 2024: NOK 1,000
- from the income year 2025: NOK 2,000
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).
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.
If you submit the a-melding for paid work at home you do not have to prepare a summary for the employee.
You will find more information on how to prepare a summary here
Simplified a-melding for paid work at home
If the wage payments concern work linked to the home or a holiday home to you as the employer, you can use "Simplified a-melding for paid work at home". 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. 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".