Declaration of paid work at home where a private individual is the employer (A04)

This form should be used to provide information on salary and payroll withholding tax deductions when you pay salary for:

• care of children under 12 and the salary exceeds NOK 6,000 per employee during the year
• care of children with special care needs regardless of age and the salary exceeds NOK 6,000 per employee during the year
• other work in the home (excluding childminding) and the salary, including the value of board and lodging, exceeds NOK 6,000 per employee during the year
• other work in the home (excluding childminding) and the salary, including the value of board and lodging, for all employees exceeds NOK 60,000 during the year
• guardians (under Section 30 of the Guardianship Act) in excess of NOK 6,000 per guardian during the year when the payment is made by the ward

NOTE: You must not use this form if the payments exceed NOK 60,000. If the payments exceed this threshold, you must submit an ordinary a-melding (A02 or A01). If you have already used this form (A04) and it becomes apparent that you are above the thresholds, you must use form A04 for the rest of the year. Childminding and care of children with special care needs (regardless of age) is excluded from this threshold on NOK 60,000.

You do not need to submit an a-melding if payments do not exceed NOK 6,000 per employee during the year.

This form is intended for those who pay salary to people who carry out work in their home or holiday property.

To complete and submit this form, you will need one of these Altinn roles:

• Limited rights for an individual
• Reporter/sender
• Accountant with signing rights
• Accountant without signing rights
• Accountant salary
• Responsible auditor
• Accountant employee

This section contains more information and a list of all Altinn roles.

If you are not familiar with reporting in Altinn, go to the help pages.

Deadline

The form must be submitted the following weekday after the salary payment at the latest.

Payment

You must pay payroll withholding tax to The Norwegian Tax Administration using a specific KID on the same day you submit the a-melding.

Annual summary of incomes, deductions and withholding tax for the employee

You don't need to submit such information to the employee if you submit the declaration of paid work at home.

• Fill in the employee with their national ID number and gain access to their tax deduction card
• Enter information in the form
• Check the information and submit the form
• Print or send the payslip to the employee

NOTE: The employee must receive a printout of the payslip.

• Select "The a-melding is to replace previous submission"
• Click "Select" next to the submission you want to correct
• Confirm that you have selected the correct submission
• Fill in a complete form with the correct information and submit it

NOTE: If you are replacing a form you have already submitted, the new form must be complete. The new submission will overwrite all the information contained in the form you are replacing.

If you have specified an incorrect payment date or need to delete all the information you have submitted, you must cancel the old submission.

• Select "The a-melding is to replace previous submission"
• Click "Select" next to the form you want to correct
• Confirm that you have selected the correct form
• Fill in the same incorrect payment date and NOK 0 for amount
• Submit. The submission will then be cancelled.
• Then fill in a complete form with the correct information and submit it