From 2023, the Norwegian Tax Administration will launch a new solution for registering A-melding in Norway.
The Norwegian A-melding is a monthly report from an employer to NAV (employer register), SSB (Statistics Norway) and the Norwegian Tax Administration about the employees’ income, employment and withholding tax as well as employer’s national insurance contributions and the financial activity tax for the enterprise.
Many non-Norwegian companies within the construction industry with foreign employees on projects in Norway must also report the Norwegian A-melding.
On the A-melding, the employee’s general data must be submitted, including, for example, whether it is a fixed-wage or hourly wage employment, as well as a statement of the employee’s salary in Norwegian kroner and many more informations.
The new thing is that the exact employment relationship must be specified for each and every employee. The employment relationship defines rights and duties for both the employer and the employee which is why it is important to choose the right one.
There are several different employment relationships in Norway. Especially for foreign employers it is important to report the correct employment relationship.
The A-melding in Norway is submitted with a quite short deadline of only 5 days. The A-scheme uses fines (tvangsmulkt) to get timely and correct information submitted before the deadline. This means that reporting of the A-melding employee data regarding JANUARY 2023 must be submitted no later than 5th. FEB 2023.
Unfortunately, we experience that many Non-Norwegian companies are challenged by personal taxation issues. These issues may be directly related to incorrect information submitted in the Norwegian A-melding.
If you need assistance with A-scheme or need advice regarding personal or company taxation in Norway, contact TIMEVAT.
