A-melding - all forms
In the a-melding, you provide information on employees' income, employment circumstances and payroll withholding tax, in addition to employer's National Insurance contributions. The information is sent to the Norwegian Labour and Welfare Administration (NAV), Statistics Norway (SSB) and the Norwegian Tax Administration.
For private individuales
About A-melding - all forms
All enterprises which pay salary and have employees must submit a-melding.
This concerns for example:
- Pension companies
NOTE: Foreign employers subject to a reporting obligation concerning contractual and employment circumstances (form RF-1199) should not submit information regarding employment. However, they must submit a-meldings for salary payments and other benefits, deductions and allowances, payroll withholding tax and employer's National Insurance contributions.
The reporting obligation is laid down in the a-opplysning Act.
If you are obliged to submit an a-melding but fail to submit one or submit one which contains errors, you may have to pay an enforcement fine.
Failure to submit complete a-meldings can also have consequences for your employees. Their tax returns may contain errors or they may receive erroneous payments from NAV. It is therefore very important that you submit accurate reports by the relevant deadlines.
Remember that you must specify employment circumstances in the a-melding even if you do not make any salary payments.
The Norwegian Labour and Welfare Administration (NAV), Statistics Norway (SSB) and the Norwegian Tax Administration are collaborating over the a-ordning scheme.
The a-ordning scheme is a coordinated method for employers and others to provide information concerning salary payments and employment circumstances to the government. The information is submitted in a monthly a-melding and is used on a daily basis by private and public sector organisations.
The Norwegian Tax Administration administers the scheme on behalf of the other public agencies.