Report to the State Register of Employers and Employees

A-meldingen must be submitted every month until the employment relationship ends, even if you do not pay a salary. The deadline for delivering the message is the 5th of each month. If the 5th is a weekend or public holiday, the deadline is the following weekday.

Information on what the notification must contain, can be found in the regulations on the Aa register (lovdata.no).

The links in the bullet points below go to the guidance for the a-meldingen scheme (The Norwegian Tax Administration).

Ordinary working conditions

For ordinary work conditions (employees and freelancers through the a-melding (The Norwegian Tax Administration), the data elements below must be reported:

• Organization number for main unit and sub-unit
• The employees or freelancers birth number or D-number
• employment ID
• employment (ordinary, maritime, freelance)
• occupation code
• start date and possible end date
• type of appointment
• no. of hours per week to which a full-time position equates
• percentage employment
• working hours arrangement
• cause of end date
• date of most recent salary change date and employment percentage for income earned in a country other than Norway
• leave
• layoffs

Workers at sea (maritime employment)

For maritime employment (The Norwegian Tax Adminitration), the report must also contain information on which ship register the vessel or facility is registered in: NOR, NIS or a foreign register.

What type of vessel or facility it is: tourist ship, drilling platform or other, and if the vessel is on domestic or international voyages.

Exceptions for workers at sea

There is an exception to the reporting obligation when the employee, regardless of citizenship, works at sea on an NIS-registered vessel and is a resident outside the EEA.

Freelancers, contractors and fee recipients

For the employment type freelancers, contractors and people who receive fees, etc. (The Tax Agency), hereafter referred to as freelancer, you only need to report your organization number, national identity- or D-number, employment ID, occupational code, start and end date of the assignment.

A freelancer is a person who receives remuneration for assignments without being permanently or temporarily employed, but is also not self-employed.

The employer does not have an obligation to notify an employee when

• the salary payments to the employee during the income year are assumed not to exceed NOK 1,000
• the employee is a foreign citizen working for an international organization based in Norway
• the employee must be reported to the Central Tax Office for Foreign Affairs (SFU) on form RF1199 (Tax Administration Act § 7-6)
• the owner of a sole proprietorship and the owners spouse (self-employed) must not be reported in the Aa register
• persons on labor market measures with benefits from NAV

In the Aa register you also find the employment relationship type " Forenklet oppgjørsordning”. These are employment relationships that are not reported via a-meldingen, but are transferred to the Aa register when they are reported via

• Forenklet oppgjørsordning (A04) (Tax Authority) for those who pay wages to people carrying out work in your home or holiday property
• Forenklet oppgjørsordning (A05) (Tax Authority) for charitable organizations that engage a private person for a work assignment and the salary expenditure is not included in commercial activities