Changes in municipal or county structure
In the event of changes in county or municipal structure, such as municipal mergers or municipal divisions, both the existing and new municipality and county must ensure that information about employment relationships is linked to the correct main entity and sub-entity.
In the event of a municipal and county division, the municipalities will have new organisation numbers created for the main entities in the new municipalities.
In the event of a municipality and county merger, the municipality can either
- create a new organisation number for the main entity of the newly established municipality. Sub-entities from existing municipalities must be linked to the main entity’s new organisation number, or
- keep the main entity’s organisation number and take over sub-entities from one or more municipalities that cease to exist.
There is a guide for municipalities and counties that change structure. The guide can be found at the Norwegian Mapping Authority’s webpages (in Norwegian only).
What you need to do when newly established municipalities or counties receive new organisation numbers
In the case of a merger or division,
- the existing municipalities must specify the end date for the employment relationships concerned
- newly established municipalities must specify the start date for the employment relationships
Existing municipalities specify the end date
You terminate the employment relationships in the old municipality by submitting an a-melding with the organisation number of the old municipality and specifying the end date for employment. To avoid error messages, the end date should be the last date in the reporting month. In addition, you must specify the reason for the end date, which in the case of a municipal or county merger is changes in organisational structure or internal job swap.
You should not set an end date for existing employment relationships until the newly established municipality has reported the employment relationships in the a-melding.
Example
Municipality 1 intends to terminate all employment relationships because it has been merged with Municipality 2. The newly merged municipality, Municipality 3, takes over sub-entity A from Municipality 1 and sub-entity B from Municipality 2. The takeover takes effect from 1 January.
A-melding for December | |
Main entity | Municipality 1 |
Sub-entity | A |
Income recipient | Ola |
Employment start date | 3 June 2012 |
Employment end date | 31 December 2023 |
Cause of end date | changes in organisational structure or internal job swap |
You must also enter the other mandatory information.
Main entity | Municipality 2 |
Sub-entity | B |
Income recipient | Per |
Employment start date | 1 March 2010 |
Employment end date | 31 December 2023 |
Cause of end date | Changes in organisational structure or internal job swap |
You must also enter the other mandatory information.
Newly established municipalities/counties must specify the start date
You must register all employment relationships in the new municipality by submitting an a-melding for the new organisation number and specifying the start date for the employment. You should do this after the sub-entities are linked to the newly established main entity in the Central Coordinating Register for Legal Entities.
You should report the employment relationships before the existing municipality sets an end date. Specify the employment relationships in the a-melding as early in the month as possible, so that the employees are not left without an employment relationship.
Note!
The new start date for the employment relationships must be the day after the end date, for the information in the Aa Register to be correct. For example, if the end date is 31 December, the start date should be 1 January.
Example
The new municipality, Municipality 3, must specify all employment relationships from the date they assume employer responsibility for the employees of Municipality 1 and Municipality 2. Municipality 3 takes over all the sub-entities, including sub-entity A and sub-entity B, with effect from 1 January.
A-melding for January | |
Main entity | Municipality 3 |
Sub-entity | A |
Income recipient | Ola |
Employment start date | 1 January 2024 |
Employment end date |
Sub-entity | B |
Income recipient | Per |
Employment start date | 1 January 2024 |
Employment end date |
You must also enter the other mandatory information.


What do you have to do when the municipality/county keeps its organisation number and takes over the sub-entity from a municipality/county that ceases to exist
In the case of a merger:
- Ceased municipalities/counties must specify the end date for the employment relationships concerned
- The municipality/county taking over must specify the start date for the new employment relationships
Ceased municipalities/counties must specify the end date for the employment relationships
As a ceased municipality/county, you must specify an end date and cause of end date changes in organisational structure or internal job swap for all the employment relationships.
Example
The ceased declarant, Municipality 1, intends to terminate all employment relationships because it has been merged with Municipality 2. Municipality 2 keeps it's organisation number and takes over Municipality 1 from 1 January.
A-melding for December | |
Main entity | Municipality 1 |
Sub-entity | A |
Income recipient | Ola |
Employment start date | 1 January 2005 |
Employment end date | 31 December 2023 |
Cause of end date | changes in organisational structure or internal job swap |
You must also enter the other mandatory information.
The municipality/county taking over must specify the start date for the new employment relationships
As the municipality/county taking over, you must specify employment relationships for all employees for whom you take over employer responsibility. For a more detailed explanation of the information that you must provide, see the various types of employment.
Note! The new start date for the employment must be the day after the end date, in order for the information in NAV’s Aa Register to be correct. For example, end date of 31 December and start date of 1 January.
Example
The main entity taking over, Municipality 2, must specify all employment relationships from the date on which they take over employer responsibility for the employees of Municipality 1.
A-melding for January | |
Main entity | Municipality 2 |
Sub-entity | A |
Income recipient | Ola |
Employment start date | 1 January 2024 |
Employment end date |
You must also enter other mandatory information.
