Guidance - direct registration of the a-melding

This service is for those who submit a-meldings without a payroll or accounting system.

You will get the help you need to complete the a-melding with this service. This page will give you additional help in case there is something you are unsure of.

Important information
Content on this page:

Preparations before you submit a report

The information you must submit will depend on your duty of disclosure, but certain information is almost always required. Make sure you have the information listed below available when you start reporting:

  • which declarant you are reporting for (the main entity’s organisation number)
  • the sub-entity you are reporting for (the sub-entity’s organisation number)
  • the pension scheme arrangement you have a pension agreement with (if applicable)
  • the income recipients/employees for whom you wish to report salary and benefits (national identity number, D number, or international ID)
  • an overview of the income, advance tax deductions, deductions and attachment of earnings for every reporting month
  • employer’s national insurance contributions, including the relevant zone, calculation code and contribution basis

Starting a new a-melding

When you have logged into the a-melding, you must select the declarant (main entity) and which enterprise (sub-entity) you are reporting for. 

The main entities you have access to report for will be listed under “Select the declarant for your a-melding”. Select the (main) entity for which you are going to make a report.

If you are reporting for a declarant that has been deleted, you must select the option to show deleted main entities and select the (main) entity for which you are going to make a report.

Enterprises connected to the selected main entity will show in the dropdown menu under the enterprise you want to represent. Select the (sub) entity for which you are going to make a report.

If you have employees in the enterprise, you must report for a sub-entity. The income recipients must be linked to the sub-entity they are employed by.

If the income recipients are employed by different sub-entities, you must submit one a-melding per sub-entity per month.

If you are reporting for an enterprise that is no longer linked to the main entity, you must tick the box called “I want to report for a sub-entity which is not on the list”. You must then manually enter the organisation number for the enterprise.

If the enterprise has no employees and is not registered in the Central Coordinating Register for Legal Entities, you can submit an a-melding without an organisation number for the sub-entity. You must then use the main entity’s organisation number in the field “The enterprise for which you are going to make a report”.

Please note that if you report without an organisation number for the sub-entity, you cannot report ordinary, maritime or freelance employments, and your employees will not be registered in NAV’s Register of Employers and Employees (the Aa register).

You can read more about this in the a-melding guide, under Exceptions for ordinary and maritime employment.

If you are using direct registration for the first time, you will be asked to answer some introductory questions. You can later change the information and choices you made based on these questions.

The relevant months will show in the list. If you do not find the month you want to report for, you must select the option for submitting an a-melding for a different month.

Note that you are limited to the relevant options for the declarant and enterprise that you chose in the previous step.

You can create a new, empty a-melding. This will create an a-melding for the selected month without any pre-filled information.

You can create a copy from a previous submission. This will create an a-melding for the selected month with pre-filled information about every income recipient, type of income, calculation method and zone for employer's national insurance contributions from the a-melding you chose to copy. Note that all amounts must be entered manually.

If you started filling in an a-melding for a period, but did not submit it, you can either continue with your draft or delete it. If you delete your draft, you can either create a new, empty a-melding, copy a previous submission or copy the last submission for the period.

If you have submitted an a-melding for a period, you can view the submitted a-melding, view feedback or edit the a-melding.

Completing and submitting the a-melding

Here you register income recipients and information about them. This is information about personal information, employment, salary and other income, deductions and deductions from salary.

If you report employment in the Assignment and employee register, you can easily import this information into the a-melding and avoid registering the information twice. If this applies to you, you'll see a link on the overview page that will take you to the Assignment and employee register.

You can read more about the Assignment and employee register on the Tax Administration’s website. Report in the Assignment and employee register

To import employees from the Assignment and employee register into the a-melding, click on “Import employees registered in the Assignment and Employee Register”.

A list of all the employees you have registered in the Assignment and employee register will then show. Here you can choose which employees you wish to import into the a-melding for the relevant month.
Finally, click on “Import employees”.

What to do:

  • Click “+ Add new income recipient”
  • Fill in the income recipient’s full name and national identity number or D number

Tick the box for international ID. New fields for registering information will now open. Fill in name, date of birth, employee number, identification type, identification number and country. Collectively, these fields make up a unique ID for the income recipient.

When stating identification type and identification number, you must use one of four numbers:

  • Passport number (or a number from another approved national ID card)
  • Social security number
  • Tax identification number
  • Value added tax identification number

What to do:

  • Submit information for the income recipient with an international ID until he or she has received a Norwegian ID.
  • When the income recipient receives a Norwegian ID, enter both the international ID and the Norwegian ID in the next a-melding you submit.
  • In the following months, you can un-check the box for international ID, and continue to report with a D number / national identity number.

If an income recipient has a D number and is issued a national identity number, you can make the switch from D number to national identity number from one a-melding to the next. It is not necessary to state both numbers. The same applies for employees who get a new national identity number or D number. It is only necessary to associate employees with the relevant ID numbers in the case of switching from an international ID.

Information about employment

Select the employment type you wish to report for. The option you select will determine which fields open for completion.

What to do:

  • Click on “Add employment”.
  • Select the right employment for the income recipient.
  • Enter the necessary information in the fields that open, and finally click on “Save”.
  • You can read more about this in the a-melding guide, under Select the applicable employment type

What to do:

  • Click on “Show more options” in the employment card and then “Add leave” or “Add layoff”. You must fill in the fields that open. Only fill in information about leaves or layoffs where this is applicable.

    • You can read more about this in the a-melding guide under leave
    • You can read more about this in the a-melding guide under layoffs

  • Delete information about the employment.
  • If you want to delete an employment, you can do this under “Show more options” in the employment card.
  • Remember that employments you have submitted an a-melding for must be reported until the month after the employment has ended. The end date must be registered in the final a-melding. Then the employment can be deleted.

If the employee is considered a seafarer or is staying on Svalbard or Jan Mayen and the Norwegian dependencies, add information about this under “Add extra information”.

 

When you have added all the necessary information for the income recipient, you must click on "save".

What to do:

  • Click on “Add new income recipient”.
  • Register information about the new income recipient.
  • Remember to report all income recipients in an enterprise (using the same enterprise number) in the same a-melding.

What to do:

  • Find the income recipient
  • Click the edit button (the pencil icon) to edit information about the income recipient.
  • Click the delete button (the dustbin icon) to delete the income recipient.

Income, deductions and withholding tax

Click on “Add salary and other income” and choose between cash benefits, payments in kind or expense allowances.

You can read more about the different types of benefits in the a-melding guide under overview of salary and other benefits

Select which benefit to register from the overview. You can filter the options in the overview by clicking “Refine your search” for a given benefit, or search for the income you wish to register by using the search function.

After selecting benefit type, a field to register amounts will appear.

What to do:

  • Fill in the amount/value.
  • Fill in additional information where required. Separate fields for this will then appear.

 

Is the income part of the basis for employer's national insurance contributions or is it subject to withholding tax?

When you select a benefit type, you will get information about whether the income is part of the basis for employer's national insurance contributions and/or is subject to withholding tax. For some benefits, you can change the pre-filled value.

Note that an income that is registered with a basis for employer's national insurance contributions will usually also trigger a basis for employer's national insurance contributions for the enterprise.

Note that certain incomes must be registered as subject to withholding tax even if, in some cases, withholding tax should not be deducted.

Here you register withholding tax and any attachment of earnings or deductions.

You can read more about withholding tax in the a-melding guide under withholding tax in the a-melding.

You can read more about attachment of earnings in the a-melding guide under attachment of earnings in the a-melding.

You can read more about the different types of deductions in the a-melding guide under deductions.

The most common types of deductions are listed as shortcut options at the bottom of the page. You will be taken straight to the registration of the amount if you click on a shortcut.

Employer's national insurance contributions

Here you register the calculation method and the basis for employer’s national insurance contributions and, if applicable, financial activity tax on salary.

You can read more about employer's national insurance contributions in the a-melding guide under employer's national insurance contributions in the a-melding

You can read more about financial activity tax in the a-melding guide under financial activity tax on salary.

You must select a calculation method for employer's national insurance contributions. The calculation method for employer's national insurance contributions depends on which type of business you run, as well as on certain exceptions and special schemes. Most employers must calculate employer's national insurance contributions based on the general trade and industry option. You can read more about calculation codes in the a-melding guide under other industries.

If you have several calculation methods for the same enterprise, you must add one calculation for each method.

When you have selected the calculation method, the field for filling in the zone will become available. Not all calculation methods require that you select a zone.

You can read more about zones for employer's national insurance contributions in the a-melding guide under zone.

If you have several zones for the same enterprise, you must add one calculation for each zone.

Most calculation methods for employer's national insurance contributions have 3 possible bases.

Add the sum of all the taxable benefits for your income recipients. This amount is often the same as the amount stated in “The sum of the income that forms the basis for the employer's national insurance contributions”.

Enter the gross aggregated contributions and premiums subject to contributions. The amount must be specified in the calendar month in which you paid the benefit.

Add benefits you have paid to employees on sick leave or similar that you will be, or have been, refunded for.

 

You can read more about the different types of bases in the a-melding guide under contribution basis.

Confirm and submit

You will see a summary of the information you have registered. The calculated employer’s national insurance contributions, including the calculations, and withholding tax / advance tax deductions are shown here, as well as any attachment of earnings and financial activity tax on salary. You must check the registered information and tick the box to confirm that the information provided is correct.

Receipt

You will get a receipt in your browser when you have submitted the a-melding.

A reference number will be displayed, which is unique to this a-melding. The reference number starts with APR.

The receipt shows an overview of all the submitted information and can be printed by clicking “Print receipt” at the top right corner of the page.

Feedback

You will also receive feedback on your submitted a-melding. You will find this in the overview of submitted a-meldings for the relevant period. The same feedback (A03 a-melding feedback) will also be sent to your inbox in Altinn.

This feedback is the result of an automatic check of the a-melding in our systems. The feedback presents a summary of the information that has been reported and any discrepancies you must correct. It also contains information about paying withholding tax / advance tax deductions, employer's national insurance contributions, financial activity tax and attachment of earnings, including a bank account number and KID number.

If you have submitted a-meldings for several enterprises under a single legal organisation number, the feedback will contain a summary of all a-meldings for the month.

Check the information in the a-melding and correct any errors.

Check the information in the a-melding and correct the errors by the ordinary deadline.

How to correct and submit the a-melding:

  • See the section “Starting a new a-melding” in this guide
  • Click “Edit the a-melding”
  • Find the fields you need to correct. Click on the edit button (the pencil icon) to make changes.
  • Remember to adjust the contribution basis and fill in the amount based on the changes you have made.
  • Tick the box to confirm that the information provided is correct.
  • Submit the corrected a-melding, also known as a replacement a-melding.

When you correct errors, you must ensure that the a-melding you submit is complete. In other words, it must contain all the information that must be reported for the month. Remember that when you use the direct submission on skatteetaten.no, only the last submitted a-melding will apply for the month.

Other tasks

What to do:

  • See the section “Starting a new a-melding” in this guide.
  • Select “Create a new, empty a-melding” for the month you want to report for.
  • Or: select “Submit a-melding for another month”
  • and select “Create a new, empty a-melding”, then select the month.
  • “Add employer’s national insurance contributions in Norway”.
  • Register information about employer's national insurance contributions.
  • Scroll down and click “Next”.
  • Check the information and tick the box “I confirm that the stated information is correct”.
  • Submit the form.

What to do:

  • Start with an empty a-melding.
  • Fill in the year and month you wish to report for, the enterprise number and any information about pension scheme arrangements
  • Delete income recipients by clicking “Delete” (the bin icon), if applicable
  • Delete the calculation method for employer's national insurance contributions by clicking “Delete” (the bin icon), if applicable
  • Click on “Add financial activity tax on salary” and enter the amount
  • Check the information and tick the box “I confirm that the stated information is correct”.
  • Submit the a-melding

What to do:

  • Start with an empty a-melding.
  • Fill in the year and month you wish to report for, the enterprise number and any information about pension scheme arrangements
  • Delete income recipients by clicking “Delete” (the bin icon), if applicable
  • Delete the calculation method for employer's national insurance contributions by clicking “Delete” (the bin icon), if applicable
  • Click on “National insurance premiums and education and development fund premiums” and enter the amount
  • Check the information and tick the box “I confirm that the stated information is correct”.
  • Submit the a-melding

What to do:

  • See the section “Starting a new a-melding” in this guide. Select who you want to report for.
  • Select the sub-entity you are reporting for. It is important that it matches the a-melding you want to delete.
  • Click “Edit the a-melding” or “Continue with draft” for the period you want to delete.
  • Delete income recipients, if applicable, by clicking on “Delete”.
  • Delete information about employer's national insurance contributions, if applicable, by clicking on “Delete”.
  • Delete information about pension schemes, if applicable, by clicking on “Delete”.
  • Scroll down and click “Next”.
  • Check the information and tick the box “I confirm that the stated information is correct”.
  • Submit the form.

What to do:

  • See the section “Starting a new a-melding” in this guide.
  • Select who you are reporting for.
  • Select the sub-entity you are reporting for. It is important that it matches the a-melding you want to correct.
  • Click “Edit the a-melding” or “Continue with draft” for the period you want to change.
  • Make the desired corrections and click “Save”. The a-melding that is now submitted will replace the previous a-melding for the same period from the same sub-entity. You must therefore ensure that all the information you wish to submit for the period is entered.
  • Click “Next” at the bottom of the form.
  • Check the information and tick the box “I confirm that the stated information is correct”.
  • Submit the form.

See how you register additional employer's national insurance contributions

Do you need help?

Details of who to contact if you have any questions concerning the a-ordning scheme are given on this page: contact the a-ordning scheme