The a-melding (payroll report)
Norwegian employers' monthly reporting obligation to the Tax Administration (Skatteetaten) and the labour and welfare service (NAV), covering wages and employees.
The a-melding is a reporting obligation that Norwegian employers have towards the tax authorities (Skatteetaten, the Norwegian Tax Administration) and NAV (the Norwegian Labour and Welfare Administration). The a-melding is an electronic report containing information about wages, tax deductions, employment relationships and other relevant information about employees. Reporting is done every month, and the deadline is the 5th of the following month.
What has to be reported in the a-melding?
In the a-melding the employer must report information about its employees, including the following:
- Personal details: Name, national identity number, address and contact details for the employees.
- Pay details: Income, wages, benefits subject to withholding, benefits in kind, pension contributions and other financial compensation.
- Employment relationship: Date of employment, contract of employment, percentage of a full-time position, contractual changes and leaves of absence.
- Tax deductions: Information about withholding tax, tax rate, tax municipality and any changes.
- Work-related benefits: Sickness benefit, parental benefit, unemployment benefit and other benefits paid to the employees.
What is the purpose of the a-melding?
The purpose is to give the authorities accurate and up-to-date information so that they can calculate tax deductions, ensure correct payment of social security benefits, and compile statistics for the public authorities.
Tips for submitting the a-melding
- Respect the submission deadline of the 5th of the following month.
- Quality-check the information before submitting.
- Keep yourself informed about changes to the rules from Skatteetaten and NAV.
- Use approved and up-to-date software for reporting.
More terms in tax and duties
See all →Value added tax (merverdiavgift)
A public consumption tax on goods and services, with rates from 0 to 25% in Norway.
Withholding tax on wages (forskuddstrekk)
Tax deducted from employees' wages before payment, made by the employer throughout the year, comparable to PAYE.
The Shareholder Register and the shareholder return
The Norwegian Tax Administration's public register of shareholders, with an annual reporting obligation for limited companies.
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