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As of the 1st of January 2015 all employers must submit a new scheme (A-meldingen) each month. The new rules apply to everyone who has employees or pays salaries or other remunerations. A-meldingen replaces five forms which previously had to be filed with the Norwegian Tax Administration, the Norwegian Labour and Welfare Administration (NAV) and Statistics Norway:

  1. Certificate of pay and tax deducted, also known as End of Year Certificate (Lønns- og trekkoppgave) RF-1015
  2. Annual statement of employer’s National insurance contribution (Årsoppgave for arbeidsgiveravgift) RF-1025
  3. Employer’s payment records for employer’s contributions and payroll withholding tax (Terminoppgave for arbeidsgiveravgift og forskuddstrekk) RF-1037
  4. Pay statistics statement (Oppgave til lønnsstatistikk) RA-0500
  5. Registering employment to NAV (AA-melding)

If a company has filed any of these five schemes, it is now obliged to submit the A-melding. The new scheme also applies to Norwegian Registered Foreign Business Enterprise (NUF). Enterprises that report contract and employment information on the form “Information about contracts, contractors and employees” (RF-1199) shall however proceed with the same scheme. The A-melding is submitted within the 5th of each month, and shall include all salaries that were paid during the previous month and the status of all employees. The information can easily be filed where the payroll and personnel system are integrated with the public reporting web-portal Altinn, but it may also be registered directly in Altinn. Submission on paper is (with few exceptions) no longer available. Regardless of how the informationis filed, the employer or payroll manager must be registered with the necessary roles in Altinn. By Anders Heiern and Solfrid Brænd (Arntzen de Besche)


Anders Heieren is a partner in Arntzen de Besche'sTax Group at the Oslo office. He primarily provides legal assistance within the fields of Norwegian and international tax law, tax issues related to the EEA-agreement, M&A of businesses associated to the petroleum industry and Norwegian industry in general. Heieren has assisted as an external and internal advisor for global intern pricing projects and for companies during dispute resolutions with Norwegian and international tax authorities.

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