About a-ordningen

The a-ordning is a coordinated service used by employers to report information about income and employees to NAV, Statistics Norway and the Norwegian Tax Administration.

The service is digital. The information is submitted electronically, either via the employer’s payroll system or via a service in Altinn. The Norwegian Tax Administration administers the scheme on behalf of the other public agencies.

The a-ordning entered into force on 1 January 2015. The aim was to simplify and coordinate the reporting of information by employers by replacing five forms with a single a-melding.

 

What information is covered by the a-ordning?

Employers provide information concerning income, employment circumstances, payroll withholding tax deductions and attachment of earnings concerning their employees, and the company's employer’s national insurance contributions and financial activity tax.

The information must be reported at least once a month.

 

What is the information used for?

NAV uses the information to process cases concerning, for example: 

  • sick pay 
  • parental benefit 
  • disability benefit
  • unemployment benefit
  • to check other benefits administrated by NAV

 

The Norwegian Tax Administration uses the information for various purposes, including: 

  • tax returns 
  • tax assessments
  • tax deduction cards
  • to collect and check employer's national insurance contributions, financial activity tax, payroll withholding tax and attachment of earnings

 

Statistics Norway uses the information for various purposes, including:

  • salary statistics
  • employment statistics
  • sick leave statistics 

Information about employment is entered into the Register of Employers and Employees (the Aa register).

The registered is used by NAV and the Norwegian Tax Administration, as well as the Norwegian Labour Inspection Authority, the Financial Supervisory Authority of Norway, the Directorate of health and the Norwegian Armed Forces amongst others. 

 

Other organisations use this information

NAV, Statistics Norway and the Norwegian Tax Administration only disclose the information to private and public sector organisations that have permission to receive it by law or consent.

The information forms the basis for efforts to improve both public and private sector services.

Below are some examples:

  • Husbanken (the Norwegian National Housing Bank)
  • Norwegian State Educational Loan Fund
  • Norwegian Directorate of Immigration (UDI)
  • Early retirement pension scheme (AFP)
  • Pension companies
  • Banks (in connection with loan applications)

 

Facts and figures

Every year, 260,000 employers submit information concerning 4.6 million employees and pensioners via the a-ordning. 

The following is reported every month:

  • NOK 190 billion in salary, pension and other benefits
  • NOK 50 billion in payroll withholding tax
  • NOK 16 billion in employer’s national insurance contributions 
  • NOK 150 million in financial activity tax on salaries

90 percent of employers have a payroll and HR system and submit the a-melding via their system.

These systems account for over 99 percent of the information that is submitted via the a-ordning.

 

 

Applicable regulations

These regulations are only available in Norwegian.