This form is intended for charitable organisations which engage a private individual to carry out an assignment where the salary expense is not part of commercial activity.Start service
This form is used to provide information on salary and payroll withholding tax for employees when:
NOTE:You must not use this form if the payments exceed the above thresholds. If the payments exceed the thresholds, you must submit an ordinary a-melding (A02 or A01). If you have already used this form (A05) and it becomes apparent that you are above the thresholds, you must use form A05 for the rest of the year.
You do not need to submit an a-melding if payments do not exceed NOK 10,000 per employee during the year.
This form is intended for charitable and benevolent organisations. For more information on what is considered to be a charitable or benevolent organisation, see the Skatte-ABC.
To complete and submit this form, you will need one of these Altinn role.
If you are not familiar with reporting in Altinn, go to the help pages.
The form must be submitted the following weekday after the salary payment at the latest.
You must pay payroll withholding tax to your local tax collector using a specific KID on the same day you submit the a-melding.
You don't need to submit such information to the employee if you submit simplified a-melding for charitable or non-profit organisations.
NOTE: The employee must receive a printout of the payslip.
NOTE: If you are replacing a form you have already submitted, the new submission must be complete. The new form will overwrite all the information contained in the submission you are replacing.
If you have specified an incorrect payment date or need to delete all the information which you have previously submitted, you must cancel the old submission.