Companies who have employees or who pay salaries must submit an “a-melding”

A-melding- withholding tax and payroll.

The a-melding contains information on salaries and employments, withholding tax deductions, the employee’s national insurance contributions and financial activity tax on salary.

A duty to report the a-melding is triggered when a person’s salary exceeds NOK 1 000 per year. If this threshold is reached, the employer must provide information on both the employment and the associated salary payments in the a-melding. The employer has to report information concerning employment every month up to and including the month in which the employment ends. Even in months the employee has not received any salary, the employer should report information concerning the employment.

Please note that foreign employers that has an obligation to submit the RF-1199 form concerning contractual and employment circumstances should not submit information regarding employment. However, foreign employers must submit an a-melding for salary payments and other benefits, deductions and allowances, payroll withholding tax and employer's National Insurance contributions.

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