Error in advance tax deductions
F173 / MAGNET_EDAG-173
Why am I receiving this error message
You have specified a total for payroll withholding tax payable which differs from the sum of the payroll withholding tax for all income recipients.
You may have received the error message because you have:
- made payments to income recipients who have left your employ without including this information in the a-melding
- forgotten to specify payroll withholding tax information for certain income recipients
- used the wrong prefix for the payroll withholding tax (positive/negative amount). The total payroll withholding tax payable must be a positive amount; the payroll withholding tax for an individual income recipient must be a negative amount
Do I have to correct the error
Yes, the a-melding contains errors and/or omissions which you must correct.
You must correct the error by the deadline for submitting the a-melding for the calendar month in which you received the error message.
Severity: Immediate
See the overview of error severities
How to correct the error
- Check the amounts for payroll withholding tax payable and the payroll withholding tax for the individual income recipients, and change the information so that the total payroll withholding tax payable is equal to the sum of the individual payroll withholding tax amounts you specified for the various income recipients.
- Submit the a-melding when you have corrected the error. If you use a payroll system, check with your system supplier if you are not sure how to make corrections in your system.
Important information
If you have submitted several a-meldings for the month, it may be a good idea to extract a reconciliation information. This will give you an overview of the amounts that have been reported for the month, both as totals and per income recipient.
Example 1 – forgotten to specify payroll withholding tax
A retail store has submitted an a-melding for May containing information indicating that Peter has payroll withholding tax of NOK -4,000, while Ola has payroll withholding tax of NOK -5,000. The store forgot to specify payroll withholding tax of NOK -1,000 for Kari. In total, it is specified that the store must pay NOK 10,000 in total payroll withholding tax payable.
The store receives error message MAGNET_EDAG-173 because the total payable is NOK 1,000 more than the sum of the individual payroll withholding tax amounts for Per, Ola and Kari.
| The store submits an a-melding with the missing payroll withholding tax for Kari, so that the total payroll withholding tax for the income recipients now corresponds to the total payroll withholding tax payable. | |
| Payroll withholding tax for Kari | - 1,000 |
It also enters other obligatory information.
In total for May, the store has now specified a total payroll withholding tax amount for Per, Ola and Kari of NOK -10,000 (-4,000, -5,000 and -1,000) and total payroll withholding tax payable of NOK 10,000.
Example 2 – used the wrong prefix
An architectural firm has submitted an a-melding for May with information indicating that the amount withheld for Kari is NOK 5,000, while the amount withheld for Lise is NOK 3,000. In total, it is specified that the firm has NOK 8,000 in total payroll withholding tax payable.
It receives error message MAGNET_EDAG-173 because the total payable differs from the total payroll withholding tax for Kari and Lise. The firm has used the wrong prefix for Kari and Lise’s payroll withholding tax.
| The firm submits an a-melding and adjusts the amount withheld for Kari and Lise so that the total payroll withholding tax for the income recipients corresponds to the total payroll withholding tax payable. | |
| Payroll withholding tax for Kari | - 10,000 |
| Payroll withholding tax for Lise | - 6,000 |
It also enters other obligatory information.
In total for May, the firm has now specified that the total amount withheld for Kari and Lise is NOK -8,000 (5,000 + 3,000 - 10,000 - 6,000) and total payroll withholding tax payable of NOK 8,000.
Example 3 – deducted too much
A bakery has submitted an a-melding for May with information indicating that the amount withheld for Kari is NOK - 5,000. In total, it is specified that the bakery has NOK 8,000 in total payroll withholding tax payable. The bakery discovers that the total payroll withholding tax it has specified is too much.
It receives error message MAGNET_EDAG-173 because the total payable differs from Kari’s payroll withholding tax.
| The bakery submits an a-melding and adjusts the total payroll withholding tax payable. | |
| Total prepayment deduction payable | - 3,000 |
It also enters other obligatory information.
In total for May, the bakery has now specified that the amount withheld for Kari is -5,000 and a total payroll withholding tax payable of NOK 5,000 (8,000 - 3,000).
