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If the company reports employees, it also needs an ",{"type":17,"tag":38,"props":782,"children":783},{},[784],{"type":23,"value":785},"underenhet",{"type":23,"value":787}," (sub-unit). For each employee, you indicate the organization number of the underenhet to which the employee is attached.",{"type":17,"tag":29,"props":789,"children":790},{},[791],{"type":23,"value":792},"Typical data in the a-melding includes:",{"type":17,"tag":90,"props":794,"children":795},{},[796,801,806,811,816,821,826,835,840,845],{"type":17,"tag":94,"props":797,"children":798},{},[799],{"type":23,"value":800},"the company’s organization number,",{"type":17,"tag":94,"props":802,"children":803},{},[804],{"type":23,"value":805},"the underenhet’s organization number,",{"type":17,"tag":94,"props":807,"children":808},{},[809],{"type":23,"value":810},"the employee’s or payee’s details,",{"type":17,"tag":94,"props":812,"children":813},{},[814],{"type":23,"value":815},"the type of employment relationship,",{"type":17,"tag":94,"props":817,"children":818},{},[819],{"type":23,"value":820},"the start date and, if applicable, the end date of employment,",{"type":17,"tag":94,"props":822,"children":823},{},[824],{"type":23,"value":825},"salary, feriepenger, benefits, and other payments,",{"type":17,"tag":94,"props":827,"children":828},{},[829,833],{"type":17,"tag":38,"props":830,"children":831},{},[832],{"type":23,"value":118},{"type":23,"value":834},",",{"type":17,"tag":94,"props":836,"children":837},{},[838],{"type":23,"value":839},"the basis and amount for arbeidsgiveravgift,",{"type":17,"tag":94,"props":841,"children":842},{},[843],{"type":23,"value":844},"finansskatt, if the company is subject to this tax,",{"type":17,"tag":94,"props":846,"children":847},{},[848,852],{"type":17,"tag":38,"props":849,"children":850},{},[851],{"type":23,"value":692},{"type":23,"value":853}," for tax, if applicable.",{"type":17,"tag":29,"props":855,"children":856},{},[857,859,864,866,871,873,878],{"type":23,"value":858},"In 2026, the ordinary arbeidsgiveravgift rate depends on the zone. For example, in ",{"type":17,"tag":51,"props":860,"children":861},{},[862],{"type":23,"value":863},"zone I it is 14.1%",{"type":23,"value":865},", and in ",{"type":17,"tag":51,"props":867,"children":868},{},[869],{"type":23,"value":870},"zone V it is 0%",{"type":23,"value":872},". Finansskatt on wages is ",{"type":17,"tag":51,"props":874,"children":875},{},[876],{"type":23,"value":877},"5%",{"type":23,"value":879}," and applies to employers in the financial and insurance sector.",{"type":17,"tag":29,"props":881,"children":882},{},[883,885,893,895,902],{"type":23,"value":884},"The a-melding is submitted from a payroll system or accounting system (for example ",{"type":17,"tag":191,"props":886,"children":890},{"href":887,"rel":888},"https://efirma.no/",[889],"nofollow",[891],{"type":23,"value":892},"Efirma.no",{"type":23,"value":894},"). If you do not use a payroll system, you can use the form ",{"type":17,"tag":191,"props":896,"children":899},{"href":897,"rel":898},"https://www.skatteetaten.no/skjema/direkte-levering-av-a-meldingen/",[889],[900],{"type":23,"value":901},"A-melding - direkte levering",{"type":23,"value":903}," on skatteetaten.no.",{"type":17,"tag":905,"props":906,"children":908},"steps",{":items":907},"[{\"title\":\"Check the people to report\",\"text\":\"Determine who is an employee, who receives a fee, and whether the 2,000 NOK threshold has been exceeded.\"},{\"title\":\"Prepare payment data\",\"text\":\"Gather the amounts for salary, feriepenger, benefits, tax deductions, and the basis for arbeidsgiveravgift.\"},{\"title\":\"Send the a-melding for the correct month\",\"text\":\"You submit the report for the month of payment or for the month of active employment.\"},{\"title\":\"Check the tilbakemelding\",\"text\":\"After submission, verify the confirmation, errors, KID, accounts, and amounts due.\"},{\"title\":\"Correct errors before the deadline\",\"text\":\"Correcting the report before the 5th day of the month reduces the risk of fees and problems for the employee.\"}]",[],{"type":17,"tag":29,"props":910,"children":911},{},[912,914,919],{"type":23,"value":913},"After submission, you receive a ",{"type":17,"tag":38,"props":915,"children":916},{},[917],{"type":23,"value":918},"tilbakemelding",{"type":23,"value":920}," (feedback). This is an important document because it shows whether the report was accepted, whether it contains errors, and which amounts, accounts, and KID apply to the payment.",{"type":17,"tag":29,"props":922,"children":923},{},[924,926,933,935,940],{"type":23,"value":925},"If you use accounting services (for example ",{"type":17,"tag":191,"props":927,"children":930},{"href":928,"rel":929},"https://efirmaregnskap.no/",[889],[931],{"type":23,"value":932},"Efirma Regnskap AS",{"type":23,"value":934},"), make sure the office has the correct access rights for a-melding reporting. From 2026 and 2027, new access packages apply, so the old Altinn roles must be replaced with the appropriate ",{"type":17,"tag":38,"props":936,"children":937},{},[938],{"type":23,"value":939},"tilgangspakker",{"type":23,"value":941}," (access packages). Our clients at Efirma Regnskap AS definitely have everything set up correctly, so they do not need to check this either :)",{"type":17,"tag":59,"props":943,"children":945},{"id":944},"errors-corrections-and-consequences",[946],{"type":23,"value":947},"Errors, Corrections, and Consequences",{"type":17,"tag":29,"props":949,"children":950},{},[951],{"type":23,"value":952},"Errors in the a-melding should be corrected as quickly as possible. The correction depends on the submission method and the type of error.",{"type":17,"tag":29,"props":954,"children":955},{},[956],{"type":23,"value":957},"The most common situations are:",{"type":17,"tag":90,"props":959,"children":960},{},[961,966,971,982,987,992],{"type":17,"tag":94,"props":962,"children":963},{},[964],{"type":23,"value":965},"an incorrect salary amount,",{"type":17,"tag":94,"props":967,"children":968},{},[969],{"type":23,"value":970},"an employee missing in a month when they were employed,",{"type":17,"tag":94,"props":972,"children":973},{},[974,976,980],{"type":23,"value":975},"a missing ",{"type":17,"tag":38,"props":977,"children":978},{},[979],{"type":23,"value":452},{"type":23,"value":981}," when employment ends,",{"type":17,"tag":94,"props":983,"children":984},{},[985],{"type":23,"value":986},"the wrong type of employment relationship,",{"type":17,"tag":94,"props":988,"children":989},{},[990],{"type":23,"value":991},"an incorrect underenhet,",{"type":17,"tag":94,"props":993,"children":994},{},[995,997,1001],{"type":23,"value":996},"an incorrect ",{"type":17,"tag":38,"props":998,"children":999},{},[1000],{"type":23,"value":118},{"type":23,"value":1002}," or arbeidsgiveravgift.",{"type":17,"tag":29,"props":1004,"children":1005},{},[1006,1008,1013],{"type":23,"value":1007},"A correction is made through an ",{"type":17,"tag":38,"props":1009,"children":1010},{},[1011],{"type":23,"value":1012},"erstatningsmelding",{"type":23,"value":1014}," (a report replacing the previous a-melding) or by submitting a new a-melding correcting the data. When submitting directly through skatteetaten.no, a new complete message for the same month and the same underenhet replaces the previous one.",{"type":17,"tag":29,"props":1016,"children":1017},{},[1018],{"type":23,"value":1019},"It is not worth zeroing out the data without analysis. A so-called zero report can remove information needed in the Aa-registeret, the employee’s tax settlement, and NAV matters.",{"type":17,"tag":29,"props":1021,"children":1022},{},[1023,1025,1030,1032,1036,1038,1043,1045,1050],{"type":23,"value":1024},"For a missing a-melding or an incorrect a-melding, the tax authorities impose ",{"type":17,"tag":38,"props":1026,"children":1027},{},[1028],{"type":23,"value":1029},"tvangsmulkt",{"type":23,"value":1031}," (compulsory daily fine). In ",{"type":17,"tag":51,"props":1033,"children":1034},{},[1035],{"type":23,"value":55},{"type":23,"value":1037},", the rate is ",{"type":17,"tag":51,"props":1039,"children":1040},{},[1041],{"type":23,"value":1042},"134 NOK per day for each inntektsmottaker",{"type":23,"value":1044}," (income recipient) with an error. The maximum cap is ",{"type":17,"tag":51,"props":1046,"children":1047},{},[1048],{"type":23,"value":1049},"1,345,000 NOK",{"type":23,"value":1051},". The fee runs until the missing data is submitted or the error is corrected.",{"type":17,"tag":29,"props":1053,"children":1054},{},[1055,1057,1062],{"type":23,"value":1056},"In 2026, no tvangsmulkt is charged for missing a-melding reports for ",{"type":17,"tag":51,"props":1058,"children":1059},{},[1060],{"type":23,"value":1061},"May, June, and July 2026",{"type":23,"value":1063},", but this exception does not remove the reporting obligation itself. Missing reports still have to be submitted.",{"type":17,"tag":29,"props":1065,"children":1066},{},[1067,1069],{"type":23,"value":1068},"The cost of employment is not just the gross amount on the payslip. If you are planning to hire, also check the article ",{"type":17,"tag":191,"props":1070,"children":1072},{"href":1071},"/en/news/how-much-does-an-employee-really-cost-in-norway",[1073],{"type":23,"value":1074},"How much does an employee really cost in Norway?",{"type":17,"tag":59,"props":1076,"children":1078},{"id":1077},"faq-frequently-asked-questions",[1079],{"type":23,"value":1080},"FAQ - Frequently Asked Questions",{"type":17,"tag":1082,"props":1083,"children":1085},"h3",{"id":1084},"do-i-have-to-send-an-a-melding-if-there-was-no-payment-in-a-given-month",[1086],{"type":23,"value":1087},"Do I have to send an a-melding if there was no payment in a given month?",{"type":17,"tag":29,"props":1089,"children":1090},{},[1091],{"type":23,"value":1092},"Yes, if the employee still has an active employment relationship. You report employment every month until and including the month in which the employment ends. For freelancers and fee recipients, the report usually concerns the months when payments are made.",{"type":17,"tag":1082,"props":1094,"children":1096},{"id":1095},"does-the-owner-of-an-enk-report-themselves-in-the-a-melding",[1097],{"type":23,"value":1098},"Does the owner of an ENK report themselves in the a-melding?",{"type":17,"tag":29,"props":1100,"children":1101},{},[1102],{"type":23,"value":1103},"No. The owner of an ENK is not an employee of their own business. You do not report payments to the ENK owner or their employment relationship in the a-melding. The situation is different in an AS, where the owner may receive salary as an employee of the company.",{"type":17,"tag":1082,"props":1105,"children":1107},{"id":1106},"do-feriepenger-have-to-be-reported-in-the-a-melding",[1108],{"type":23,"value":1109},"Do feriepenger have to be reported in the a-melding?",{"type":17,"tag":29,"props":1111,"children":1112},{},[1113,1115],{"type":23,"value":1114},"Yes. Feriepenger is reported in the month it is paid, just like other parts of remuneration. We describe the employer’s obligations regarding holiday and feriepenger in more detail in the article ",{"type":17,"tag":191,"props":1116,"children":1118},{"href":1117},"/nowosci/ferie-i-feriepenger",[1119],{"type":23,"value":1120},"Holiday and feriepenger from the employer’s side - what obligations do we have?",{"type":17,"tag":1082,"props":1122,"children":1124},{"id":1123},"what-should-i-do-if-i-sent-an-incorrect-a-melding",[1125],{"type":23,"value":1126},"What should I do if I sent an incorrect a-melding?",{"type":17,"tag":29,"props":1128,"children":1129},{},[1130],{"type":23,"value":1131},"You need to submit a correction. Depending on the reporting method, this will be an erstatningsmelding or a new a-melding correcting the data. After the correction, check the tilbakemelding to confirm that the error has disappeared.",{"type":17,"tag":1082,"props":1133,"children":1135},{"id":1134},"does-the-a-melding-replace-an-employment-contract",[1136],{"type":23,"value":1137},"Does the a-melding replace an employment contract?",{"type":17,"tag":29,"props":1139,"children":1140},{},[1141,1143,1149],{"type":23,"value":1142},"No. The a-melding is a report for the public system, while the employment contract regulates the terms of employment between the company and the employee. We discuss contract rules in the article ",{"type":17,"tag":191,"props":1144,"children":1146},{"href":1145},"/nowosci/umowa-o-prace-norwegia",[1147],{"type":23,"value":1148},"Employment contract in Norway - learn the rights and obligations of employer and employee",{"type":23,"value":1150},".",{"type":17,"tag":59,"props":1152,"children":1154},{"id":1153},"summary",[1155],{"type":23,"value":1156},"Summary",{"type":17,"tag":90,"props":1158,"children":1159},{},[1160,1172,1182,1198],{"type":17,"tag":94,"props":1161,"children":1162},{},[1163,1165,1170],{"type":23,"value":1164},"The a-melding is a ",{"type":17,"tag":51,"props":1166,"children":1167},{},[1168],{"type":23,"value":1169},"monthly employer report",{"type":23,"value":1171}," on employment, wages, tax deductions, arbeidsgiveravgift, and selected benefits.",{"type":17,"tag":94,"props":1173,"children":1174},{},[1175,1176,1180],{"type":23,"value":475},{"type":17,"tag":51,"props":1177,"children":1178},{},[1179],{"type":23,"value":480},{"type":23,"value":1181},", and an active employment relationship must also be reported in months without payment.",{"type":17,"tag":94,"props":1183,"children":1184},{},[1185,1187,1191,1193,1197],{"type":23,"value":1186},"In 2026, the general wage reporting threshold is ",{"type":17,"tag":51,"props":1188,"children":1189},{},[1190],{"type":23,"value":269},{"type":23,"value":1192},", and certain expense reimbursements must be reported once they exceed ",{"type":17,"tag":51,"props":1194,"children":1195},{},[1196],{"type":23,"value":310},{"type":23,"value":1150},{"type":17,"tag":94,"props":1199,"children":1200},{},[1201,1203,1208],{"type":23,"value":1202},"After submitting the a-melding, you must check the tilbakemelding and correct any errors, because tvangsmulkt in 2026 is ",{"type":17,"tag":51,"props":1204,"children":1205},{},[1206],{"type":23,"value":1207},"134 NOK per day for each person with an error",{"type":23,"value":1150},{"type":17,"tag":29,"props":1210,"children":1211},{},[1212,1214,1220],{"type":23,"value":1213},"If you need help submitting the a-melding, call us at ",{"type":17,"tag":191,"props":1215,"children":1217},{"href":1216},"tel:+4721383821",[1218],{"type":23,"value":1219},"+47 21 38 38 21",{"type":23,"value":1221},". We help employers in Norway organize payroll and reporting obligations.",{"type":17,"tag":29,"props":1223,"children":1224},{},[1225],{"type":17,"tag":38,"props":1226,"children":1227},{},[1228,1230],{"type":23,"value":1229},"Article author: Marcin - ",{"type":17,"tag":191,"props":1231,"children":1233},{"href":1232},"mailto:marcin@efirma.no",[1234],{"type":23,"value":1235},"marcin@efirma.no",{"title":7,"searchDepth":1237,"depth":1237,"links":1238},3,[1239,1241,1242,1243,1244,1245,1252],{"id":61,"depth":1240,"text":64},2,{"id":162,"depth":1240,"text":165},{"id":467,"depth":1240,"text":470},{"id":772,"depth":1240,"text":775},{"id":944,"depth":1240,"text":947},{"id":1077,"depth":1240,"text":1080,"children":1246},[1247,1248,1249,1250,1251],{"id":1084,"depth":1237,"text":1087},{"id":1095,"depth":1237,"text":1098},{"id":1106,"depth":1237,"text":1109},{"id":1123,"depth":1237,"text":1126},{"id":1134,"depth":1237,"text":1137},{"id":1153,"depth":1240,"text":1156},"markdown","content:news:what-is-an-a-melding-and-when-must-it-be-sent:index.md","content","news/what-is-an-a-melding-and-when-must-it-be-sent/index.md","news/what-is-an-a-melding-and-when-must-it-be-sent/index","md",{"loc":4},[1261,1265],{"_path":1262,"title":1263,"date":1264},"/news/what-is-a-holding-company-and-when-to-set-one-up","What Is a Holding Company and When Is It Worth Setting One Up?","2026-08-19",{"_path":1266,"title":1267,"date":1268},"/news/how-to-withdraw-money-from-an-as-salary-or-dividends","How to withdraw money from an AS company - salary or dividends?","2026-08-18",1787142352715]