A-melding - reporting salary and employees
When you have employees and make salary payments, you become subject to a number of statutory reporting obligations.
As an employer, you must for example:
- report the start, changes and cessation of employment relationships to the Register of Employers and Employees (NAV's AA register).
- report salaries and other benefits to the Norwegian Tax Administration and NAV.
- submit information to Statistics Norway (SSB).
You must report this information through the a-melding.
The a-melding must be submitted every month. The deadline for submission is the 5th of the month after the start of the employment or the payment of salary or other benefits. If the 5th falls on a weekend or public holiday, the actual deadline will be the next working day. You can receive an enforcement fine if you fail to submit an a-melding by the relevant deadline, or if you submit an a-melding containing certain errors.
You submit the a-melding using the enterprise number assigned to your company. This is not to be confused with the legal organisation number.
You can find the enterprise number by searching in the 'Finn foretak/selskap' (Find enterprise/company) field at brreg.no and then selecting 'Oversikt over registrerte underenheter/virksomheter' (Summary of registered sub-entities/enterprises) at the bottom of the page.
Registering as an employer
When you submit an a-melding, the business will automatically be registered as an employer in NAV's AA register.
Reporting employment circumstances
When you submit the first a-melding, the employee will automatically be registered as an employer in the Register of Employers and Employees (NAV's AA register). The employee will be registered as an employee of your business until you report an end date. You must submit an a-melding every month until the employment ceases, even if you do not pay any salary.
If you have sporadic employees with an employment relationship which has not ceased, you must submit the a-melding even if no salary payments were made during the period. Information on the employment must be submitted until it ceases. If you know that the payment is a one-off payment, you can set the start and end dates in the same a-melding.
After the end of the year and before 1 February, you as an employer must provide each employee with an annual summary of all the information you have reported to the authorities. The summary should also contain the basis for holiday pay, tax withheld and the employee number used to identify the employee in your systems. There are no formal requirements as to the layout of this summary. The requirements only refers to the content.