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.

A-ordningen om a-meldingen (in Norwegian only)

A-ordningen - hvem må levere a-melding? (in Norwegian only)

A-opplysningsloven

 

Forms:

A-melding

A-melding - submission from payroll system

Simplified a-melding for charitable or non-profit organisations

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

A-melding - order reconciliation information

Deadlines

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.

A-ordningen - frister og betaling i a-meldingen (in Norwegian only)

Enterprise number

You submit the a-melding using the enterprise number assigned to your company. This is not to be confused with the legal organisation number.

A-meldingen om virksomhetsnummer (in Norwegian only)

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.

The Brønnøysund Register Centre – find enterprise/entity (in Norwegian only)

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.

Sporadic employees

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.

Annual summary

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.

The Norwegian Tax Administration - What information does an employer have to give income recipients?

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