Important changes to the Norwegian payroll reporting scheme
A new payroll reporting scheme – “A-ordningen” – was introduced in Norway with effect from the 2015 tax year.
A-ordningen introduces monthly mandatory submission of the so-called “A-meldingen”.
A-meldingen replaces the former bi-monthly and annual reporting of pay and tax deducted, annual reporting of basis for employer’s social security contributions as well as other mandatory reporting to the Norwegian authorities. A-meldingen introduces as such a much higher level of detailing than was required under the former tax reporting regime.
A-meldingen has, for all practical purposes, to be submitted via the Norwegian authorities’ portal www.altinn.no. This is in particular challenging for employers who do not have access to www.altinn.no or a payroll system compatible with www.altinn.no.
Through the development of our stand-alone tool for the E-filing of A-meldingen, Deloitte is able to offer flexible solutions to meet your business’ demands for practicality and efficiency at the same time as full compliance is met.
Please do not hesitate to reach out to our compliance team if you have any queries or are in need of help:
A-meldingen introduces as such a much higher level of detailing..
Summary of the former payroll reporting sheme versus A-ordningen
|Bimonthly reporting (RF-1037)||Monthly reporting of "A-melding"|
|Reporting of total (all employees) salary paid, total tax withheld and basis for employer social security contributions.||Detailed reporting per employee.|
|Bi-monthly reporting within the 15th of the following month (Jan&Feb within 15 Mar).||Monthly reporting within the 5th of the following month (Jan within 5 Feb).|
|Manual paper filing accepted.||Manual paper filing only possible if less than two employees. E-filing through the official Norwegian online portal (www.altinn.no) is now the only practical option for most employers.|
|Bi-monthly payment of withheld tax and employer’s social security contributions within the 15th of the following month.||No changes.|
|Certificate of Pay and Tax Deducted (RF-1015)||Annual summary of pay and tax deducted|
|Annual submission to the tax collector within 20th Jan after the income year (paper filing). Copy to employee within 1 February.||Not required. Replaced by “A-meldingen”. Employees should receive annual summary of pay and tax deducted.|
|Statement of Employer's National Insurance Contributions (RF-1025)||N/A|
|Annual submission the tax collector within 20 January after the income year (paper filing).||Not required. Replaced by “A-meldingen”.|