Employers and others who have paid salaries or benefits must make a summary

All employers, pension companies and others who pay salaries, benefits, allowances, etc. must prepare such a summary for each employee or income recipient.

 

The summary must be submitted to the income recipient

All employers, pension companies and others who pay salaries, benefits, allowances, etc. must prepare such a summary for each employee or income recipient.

It must only be sent to the employee/income recipient concerned, not the Norwegian Tax Administration.

 

Exceptions:

Employers do not need to submit such information if:

• they submit the declaration of paid work at home where a private individual is the employer
• they submit simplified a-melding for charitable or non-profit organisations

 

Deadline

The deadline is 1 February. The summary must be sent out by 1 February in the year after the income year.

 

Scope

The summary must include:

• the sum of reported incomes (salary, benefits, allowances). The same type of benefit can be summarised and jointly stated. By ‘the same type of benefit’, we mean benefits that have the same characteristics in the report.
• the sum of the basis for holiday pay
• the sum of reported withholding tax
• employee number used to identify the income recipient in the employer’s systems

Special rules apply to charitable and benevolent organisations with regards to the information that must be given to income recipients.

NOTE! If you change the information in the a-melding after you've given the employees the summary of incomes, deductions and withholding tax you need provide a new updated summary for your employees.

 

Do you have a payroll system?

Contact your payroll system supplier for more information concerning the summary in your payroll system.

 

Do you submit the a-melding directly at skatteetaten.no or in Altinn?

We have prepared examples of how the summary can be formulated and completed for those who submit the a-melding directly at skatteetaten.no or in Altinn. There are no statutory requirements regarding the format or layout of the summary, only requirements regarding the scope of the information that must be given.

Examples with figures (PDF)

Blank example (PDF)