Specific information for enterprises that have employees working in the layoff period
It is possible to combine work in the layoff period with an application for salary subsidy.
In order for us to process your application for salary subsidy, you must report in the a-melding as if the layoff has been terminated or as if the layoff degree has been reduced.
This only applies when you apply for a salary subsidy, since you usually do not report a terminated layoff for employees who work in the layoff period. You should therefore only use this guide for the period from 5 March 2021 to 31 August 2021.
The salary subsidy will only be granted for employees who have had their layoff degree reduced in the subsidy period compared to the layoff degree as at 5 March 2021. For employees who have worked in the layoff period, you must report a layoff degree that is adjusted for work performed in the layoff period as at 5 March 2021, so that we can determine whether the employee qualifies for a salary subsidy and calculate the correct subsidy amount.
Generally, the laid off employee may work for up to 6 weeks without terminating the layoff. LO and NHO has agreed to new layoff rules extending this to 10 weeks in the period between 8 May 2021 and 30 September 2021. Your enterprise may be covered by the agreement if you have a local consensus protocol confirming that the rules in the collective agreement concerning seniority have been followed when you brought laid off employees back to work.
Enterprises covered by the agreement
The laid off employee may work for up to 10 weeks without terminating the layoff. In these cases, if an employee returns to ordinary work for more than 10 consecutive weeks, the layoff is considered to have been terminated.
Enterprises not covered by the agreement
The laid off employee may work for up to 6 weeks without terminating the layoff. In these cases, if an employee returns to ordinary work for more than 6 consecutive weeks, the layoff is considered to have been terminated.
If you must lay off employees again in the period of up to 6/10 weeks, you do not need to send a new layoff notice and you shall not pay salary for the first 10 days of the layoff period. The employee does not need to re-apply for unemployment benefit, but the employee must fill in the report card (meldekort) where the number of hours he or she has worked in the layoff period.
If you can and want to use the option of letting laid off employees work in the layoff period, you must either
- report in the a-melding that the layoff has been terminated if the employees are fully taken back for up to 6 or 10 weeks in the layoff period, or
- report an adjusted layoff degree according to how much the employee works compared to normal working hours in the a-melding if you take back employees partially for up to 6 or 10 weeks in the layoff period
This will also apply if you have employees who worked in the layoff period as at 5 March 2021. The employee must remember to report to NAV and to fill in the correct number of hours worked in their report cards.
If the employee has been back fully in the layoff period, you must report that the layoff has been terminated on the date the employee has been taken back to work.
Example
Ola has been 100 percent laid off since 1 January 2021. On 15 March 2021 he is taken back fully in the subsidy period. Then you must report that the layoff was terminated on 14 March 2021.
You must report this in the a-melding as if the layoff degree has been changed.
In order to change the layoff percentage, you set the end date for the existing layoff ID to the day before the change happened. You then create a new layoff ID with a new layoff percentage and set the start date to the day the change happened.
Example
Ola is 80 percent laid off from 1 January 2021. On 15 March, Ola starts working equivalent to a 50 percent position in the layoff period.
This is how you report it in the a-melding
A-melding for January and February
Layoff description
Layoff
Layoff ID
x
Layoff start date
1 January
Layoff end date
Layoff percentage
80
You must also enter other mandatory information.
Amelding for March
Layoff description
Layoff
Layoff ID
x
Layoff start date
1 January
Layoff end date
14 March
Layoff percentage
80
Amelding for March
Layoff description
Layoff
Layoff ID
z
Layoff start date
15 March
Layoff end date
Layoff percentage
50
You must also enter other mandatory information. You must enter the new layoff ID in the a-meldings up to and including the reporting month when layoff ends. If the employee is brought back fully in the period from 5 March to 31 August 2021, the layoff must be reported as terminated on the date the employee has been taken fully back to work. If the employee is laid off again after having been back to ordinary work for more than 6 or 10 weeks, you must report a new layoff.
You cannot apply for a subsidy for these employees since they were actually taken back fully as at 5 March 2021. Read more about the conditions for receiving a salary subsidy.
You must report this in the a-melding as if the layoff degree has been changed as at 5 March 2021.
In order to change the layoff percentage, you set the end date for the existing layoff ID to the day before the change happened, that is, 4 March 2021. You then create a new layoff ID with a new layoff percentage and set the start date to 5 March 2021.
If there are changes to how much the employee works after 5 March, you must report this as described in the guidance above.
Example
Ola is 100 percent laid off from 1 January 2021. He has worked 30 percent in the layoff period from 1 March 2021. On 15 March, Ola starts working equivalent to a 50 percent position in the layoff period.
This is how you report it in the a-melding
A-melding for January and February
Layoff description
layoff
Layoff ID
x
Layoff start date
1 January
Layoff end date
Layoff percentage
100
They also enter other mandatory information.
Amelding for March
Layoff description
layoff
Layoff ID
x
Layoff start date
1 January
Layoff end date
4 March
Layoff percentage
100
Amelding for March
Layoff description
layoff
Layoff ID
z
Layoff start date
15 March
Layoff end date
Layoff percentage
50
You must also enter other mandatory information.
You must enter the new layoff ID in the a-meldings up to and including the reporting month when layoff ends. If the employee is brought back fully in the period from 5 March to 31 August 2021, the layoff must be reported as terminated on the date the employee has been taken fully back to work. If the employee is laid off again after having been back to ordinary work for more than 6 or 10 weeks, you must report a new layoff.