Reported basis for employer's national insurance contributions differs from total income subject to national insurance contributions for all income recipients
F184-2 / MAGNET_EDAG-184-2
Why am I receiving this error message
You have specified a total for contribution basis for salary which is not equal to the total income on which national insurance contributions are payable for the income recipients and total income without reporting obligation.
You may have received the error message because you have:
- specified a contribution basis for employer’s national insurance contributions on salary which is either too low or too high
- specified income which is not actually subject to national insurance contributions as being subject to such contributions
- not specified salary subject to employer’s national insurance contributions, which is under the reporting duty threshold, in the field for the basis under reporting duty threshold.
You should not make corrections, but possible reasons you may have received this error message (see also the examples below) are because you have:
- not specified income for a seafarer for whom you pay a fixed amount of employer’s national insurance contributions during the month in the contribution basis
- corrected employer's national insurance contributions concerning a different month/period
- have received a refund of sickness benefit from NAV
Do I have to correct the error
The a-melding has been submitted with information which may be incorrect.
If there is an error, you must correct it by the deadline for submitting the a-melding for the calendar month in which you received the error message.
Severity: Guideline
See the overview of error severities
How to correct the error
- Check whether you have specified the wrong total contribution basis for salary or made an error in the individual benefits subject to contributions for all the income recipients.
- If you have payed salary liable to national insurance contributions without reporting duty threshold, you must check if the sum is stated as a total basis under reporting duty threshold.
- If the information is accurate and the discrepancy is correct, you do not need to do anything.
- If the contribution basis is wrong, correct it. If the benefit is wrong, correct it.
- 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.
Examples of errors which you must correct
Example 1 – the contribution basis which was specified is too high
A manpower agency pays NOK 7,000 in salary liable to employer’s national insurance contributions to Per in May.
The agency specifies the salary as NOK 7,000 and the basis for employer's national insurance contributions as NOK 10,000. It receives error message MAGNET_EDAG-184-2 with information concerning a discrepancy of NOK 3,000 in the contribution basis.
| The manpower agency corrects the information so that the contribution basis is equal to what was specified for salary subject to employer’s national insurance contributions. |
|
| Contribution basis for salary | - 3,000 |
It also enters other obligatory information.
In total for May, the agency has now specified a total contribution basis for salary of NOK 7,000 (10,000 - 3,000), which is the same as Per's salary which is subject to employer’s national insurance contributions.
Example 2 – income which is not subject to employer’s national insurance contributions
A cruise ship company has submitted a-meldings for January, February and March containing information on salary subject to employer’s national insurance contributions earned by Per abroad totalling NOK 60,000. In April, the company is informed that Per is not a member of the Norwegian National Insurance scheme and that the salary should therefore not be subject to employer’s national insurance contributions.
The company reduces the contribution basis for salary for April by NOK -60,000.
It receives error message MAGNET_EDAG-184-2 with information on a discrepancy of NOK 60,000 in the contribution basis compared with the salary subject to employer’s national insurance contributions for April.
| Total in the a-melding for the first three months (sub-entity) | |
| Calculation code | general industries |
| Zone | 1 |
| Rate | 14,1 percent |
| Contribution basis | 60 000 |
They also enter other mandatory information.
| Information about rectification that is included and added together with positive salary benefits for the period | |
| Calculation code | general industries |
| Zone | 1 |
| Rate | 14,1 percent |
| Contribution basis | 60 000 |
They also enter other mandatory information.
The cruise line will recieve the error message MAGNET_EDAG-184-2 because they have specified a total for contribution basis for salary which is not equal to the total income on which national insurance contributions are payable for the income recipients. This is OK, and they do not have to make any corrections.
Examples of error messages which you must not correct
Example 3 – the a-melding includes seafarers who have contributions at a fixed amount
A shipping company pays NOK 7,000 in salary subject to employer’s national insurance contributions to Ola and NOK 10,000 in salary to Emma. With regard to Ola, the shipping company must pay ordinary employer’s national insurance contributions, while for Emma, the rules for seafarers who pay contributions at a fixed amount per month apply. The company specifies the basis for employer's national insurance contributions on salary as being NOK 7,000.
The shipping company receives error message MAGNET_EDAG-184-2 with information concerning a discrepancy of NOK 10,000 in the contribution basis. This is OK because the discrepancy concerns salary subject to employer’s national insurance contributions which is not included in the normal basis for employer's national insurance contributions because a fixed rate applies to Emma.
Example 4 – correct employer’s national insurance contributions which concern a different period
A manpower agency pays Ola a total of NOK 10,000 in salary subject to employer’s national insurance contributions. In addition, the agency must also correct overpaid employer’s national insurance contributions concerning a previous month. The contribution basis for correction is NOK -4,000. The agency specifies NOK 6,000 as the basis for employer's national insurance contributions on salary.
It receives error message MAGNET_EDAG-184-2 with information concerning a discrepancy of NOK -4,000 in the contribution basis. This is OK because the discrepancy concerns contributions for a previous period.
