To submit an income report, you or your payroll and HR system must have one of the following accesses in Altinn:

• Responsible auditor
• Payroll and HR employee
• Accountant salary
• Accountant with signing rights
• Accountant without signing rights
• Audit employee
• Contact person NUF

There is more information and an overview of all the Altinn roles here.

Sickness benefits

In connection with sickness absence, the income report must be submitted as soon as the employer’s obligation period is over.

Parental benefit

In connection with parental benefit, the income report must be submitted at the first opportunity once there are only four weeks left until the start of the parental benefit period. If the employee starts their benefit period by postponing the parental benefit period, it is the first day of the postponement period that must be entered in the income report as the start date of the parental benefit period.

Care benefit, attendance allowance or training allowance

In connection with care benefit, attendance allowance or training allowance, the income report must submitted at the same time as the application.

Nav no longer requires that employers must confirm an employee’s periods of holiday for sickness benefits, care benefit, training allowance or attendance allowance. We use information from the employee.

For Pregnancy benefit, employers must still report holidays on the income statement.

The income report is only for employees. Self-employed people and freelancers must submit their income information themselves, either via the form guide or by post.

Each employment relationship has its own employment ID, which allows you to distinguish between the employment relationships.

Employment ID is not the same as organization number or enterprise number. If you are using a payroll or HR system, you will typically find the employment ID of the individual employment relationship in this system.

Where can I find the right Employment ID?

You can find the Employment ID for an employment relationship in the a-ordning. If you use a payroll or HR system, an Employment ID number is normally generated when you create a new employment relationship.

How do I know if an employee has multiple employment relationships?

The number of employment relationships is the same as the number that has been reported to the a-ordning scheme via the monthly a-melding.

Read more about Employment ID at skatteetaten.no 

To provide new information or to change information in an income report that already has been submitted, the employer must send an amended income report. The information provided in the previous income report that remains valid must also be included when the amendments are submitted.

If the employer uses the Altinn portal, the most recently submitted income report may be retrieved from the archive.

The employer can make a copy of the previous income report with the feature “Create new copy,” and use this to enter new information and/or change the information. By using the copy as a starting point, the employer doesn’t have to reenter the information that doesn’t require changes.

See what is special for care allowance.

Nav cannot start processing a case until it has received the digital income report. If the employer waits too long to submit the income report, the employee’s case will not be processed, entailing a risk that both the employee and the employer will not receive timely payment from Nav.

The employer must always state the entire calculated monthly salary in the income report, even if the employee has an absence of less than 100 per cent.

If the absence is lower than 100 per cent, Nav takes this into account in the payment.

The employer must always state the full salary you are claiming a refund for from Nav, even if the employee has an absence of less than 100 per cent. Nav takes partial absence into account when paying the refund.

It is only when the employer pays a lower salary during absence than what is stated in the income report as calculated monthly salary, that a different refund amount than the calculated monthly salary should be stated.

If you want to alter a previously submitted Income Report because you want to change the recipient of the payment – see where you can find the one that was previously submitted and how you can alter this in "Does all the information need to be re-entered manually when we send a changed Income Report?"

This is how you fill out the Income Report when you want us alter the recipient of the money during a decision period:

Examples:

1. Transition from refund to employee payment, e.g. when an employment relationship ends: You must answer "Yes" that you will be paying wages during the absence and will be claiming a refund. You then answer "Yes" to whether the refund claim will end during the period, and state the last date for the refund. If you would like us to alter the recipient for previously refunded periods, we will withdraw the paid refund from any of your pending refunds, or ask that it be returned if you do not have any pending refunds.
2. Transition from refund to employee payment then back to a refund: Example: The first day of absence is 13 March. You want an advance on your wages until 30 April. An employee payment must be pending as of 1 May. You will pay the sickness benefit in advance again as of 1 August. Then the Income Report can be completed as follows: You must answer "Yes" that you will be paying wages during the absence and claiming a refund. State the full monthly income as the refund amount. Then you answer "Yes" that there are changes in the refund amount during the period and state NOK 0 as the new refund amount as of 1 May. In the same section, you then state the full monthly income as the refund amount as of 1 August.
3. Transition from employee payment to a refund Please be aware that we do not change the recipient of the benefit for periods previously paid to the employee. You must answer "Yes" that you will be paying wages during the absence and be claiming a refund, but state NOK 0 as the refund amount. You then answer "Yes" to whether there are changes to the refund claim during the period, and state the full monthly income as the refund amount from the desired date.
4. Transition from employee payment to refund, then back employee payment Please be aware that we do not change the recipient of the benefit for periods previously paid to the employee. You must answer "Yes" that you will be paying wages during the absence and be demanding a refund, but state NOK 0 as the refund amount. You then answer "Yes" to whether there are changes to the refund claim during the period, and state the full monthly income as the refund amount from the desired date. You then answer "Yes" to whether the refund claim will end during the period and state the latest date for the refund.

Is it necessary to submit a new income report for each new sickness absence incident?

The employer must send an income statement for each period of absence for which Nav must pay sickness benefit. If the employee recovers and is back at work before becoming ill again, an income report must be sent for the new period of absence. When the employer fills out an income report for the new period of absence, it must be stated that this is a new income report.

This also applies when the employer already has paid a full employer´s obligation period, and the employee has recovered for such a short period before becoming sick again that they are not required to pay a new employer`s obligation period. Then it is the first day of the new absence that is to be entered as the first day of absence in the income report. The employer must state the employer`s obligation period from the first sickness absence also when submitting an income report for the new absence.

Must an income statement be sent for each sick leave?

If the employee is sick for a continuous period, a new income report must not be submitted for each individual sick leave.

What if the employer does not pay full salary during the employment period?

If the employer doesn’t pay full salary in the employer`s obligation period, it must state the reason for this in the income report. If the employer submits several income reports where the employer`s obligation period is the same, it must also state the same reason in the income reports.

Notifications of missing income report

Nav notifies employers via Altinn when we have received an application for sickness benefits from an employee and lack income report to process the application.

The notification goes to persons the employer has entered as notification recipients under Notification addresses for the business in Altinn. Only people who have access to submit an income report can read the notice itself (to whom this applies).

Error in sending notifications

The application for sickness benefit lasts less than 16 days:

Check whether the employee has self-reported in the application for sickness benefit in advance of the sick leave, so that the total absence lasts for more than 16 days. Then the notification is correct.

If the employee has declared himself healthy on the application for sickness benefit before the absence has lasted for 16 days, we notify as of now if the sick leave lasts for more than 16 days. We are working to correct this.

Notification of income report in an ongoing case

If there are overlapping sick notices, sick notices with travel allowance or interrupted sick notices ahead of the notification, we see that it may be notified on the wrong basis. We are working to correct this.

For children born from 1 October 2021, the following applies:

• Parental benefit can be freely claimed in accordance with the current rules concerning quotas, with the exception of the first 6 weeks, which are reserved for the mother.
• Parents no longer have to apply for a postponement of parental benefit in connection with work, holidays or sickness. Parents now decide for themselves when to claim parental benefit.
• The calculation is no longer based on the other parent’s last day of claiming parental benefits. Instead, the first day of claiming parental benefits shall now be specified as the starting date in the income report.

The income report must be submitted 4 weeks before the employee will start claiming parental benefit. The same applies if the employee is the father or co-mother.

For children born before 1 October 2021:

If the father or co-mother is not starting their parental benefit period immediately following the other parent, the employee must apply for postponement from the first day after the end of the other parent’s parental benefit period. If so, this is the date you must specify as the starting date for your parental benefit period in the income report. This means that the income report from the employer must be submitted 4 weeks before the father or co-mother either starts their parental benefit period or their postponement. This date will always be 4 weeks before the last day of the other parent’s parental benefit period.

For children born from 1 October 2021:

If the father or co-mother is not starting their parental benefit period immediately after the other parent, it is no longer necessary to apply for postponement. Parental benefits may be claimed freely until the child turns 3 years old. This means the income report must be submitted 4 weeks before the father or co-mother starts their parental benefit period. The first day of claiming parental benefit is the date you must specify as the starting date for the parental benefit period in the income report.

More about parental benefit (in Norwegian). 

The employer must send an income report when:

• you are seeking reimbursement for paid care days
• the employee applies for payment directly from Nav, because the employer has not paid wages when the employee used care day

Must a new income report be sent for each absence?

You can add up several periods of absence in an income report, but note that we can only pay in arrears up to three months back in time.

If the absence extends over two calendar years, you must send an income report per calendar year.

The income report is now split:

Sick child and caring for intellectually disabled person aged 18 or over:

• Mark the income report with the benefit “Attendance allowance sick child”.

End-of-life care:

• Mark the income report with the benefit “Attendance allowance close relative”.

Change the income report - first day of absence

• If you are going to change an income report that has already been submitted, it is important to use the first day of absence.
• If there are changes in an ongoing case, the first day of absence must be the same day as on the first income report.
• If there are changes in an ongoing case, but with a stay during the care allowance period, the first day of absence shall be the new day of absence after the stay.

Examples: 

The employee has attendance allowance continuously from 1 January to 1 December. You do not want to advance the attendance allowance for the entire period, and will stop the reimbursement from, for example, 1 November. You must then send an amendment to the income statement with the first day of absence on 1 January, where you request that the refund be stopped from 1 November.

The employee has attendance allowance from 1 January to 1 December. There is then a period of time before the employee receives attendance allowance again from 14 December. The employee went up in salary in November, and you now want to send an amendment to the income statement to include the salary change. You must then send an income report with the first day of absence on 14 December, as there is a stay during the period, and thus a new first day of absence.

The employer should submit one income report.

Example: A nurse has a position with a fixed employment percentage and also takes some extra shifts that are linked to the same employment relationship with the same enterprise.

In this case, the employer should submit a single, combined income report for both types of income, and enter the total pay for the fixed position and the extra shifts. It is important that two income reports are not submitted for the same employment relationship. Nav always uses the information in the most recently submitted income report for the employment relationship.

Example: A care home employee has two different positions: one as a nursing assistant and one as a cleaner. The employee has two contracts with a single enterprise.

In this case, the employer must submit two income reports – one for each employment relationship. Employment ID must be provided for both employment relationships.

Exception: income report for parental benefit in Altinn

When you submit an income report for parental benefit through the Altinn portal, only one income report should be submitted for employees who have multiple employment relationships with the same enterprise. You do not need to enter the Employment ID.

The employer must submit two or more income reports – one for each employment relationship.

In order for a source of income to be included in the calculation of monthly income, it must be income that the employee has earned through work. The income must also have been lost due to occupational disablement.

Earned income means cash payments, such as fixed pay and hourly wages.

Bonuses directly related to the employee’s own input or performance shall be included in the calculation basis. It is a prerequisite that the bonus is not paid during the sickness absence. Bonuses include, for example, profit bonus, profit sharing and gratuities.

Percentage wages, commission and piece rate pay are not considered bonuses and should always be included in the calculation of the basis for sickness benefit.  

Some employees receive a supplement for inconvenient working hours or inconvenience supplement for special working conditions. Inconvenience supplements include shift supplements, rota supplements and foreign service supplements. The latter is a supplement paid to persons posted abroad. A supplement for inconvenient working hours and inconvenience supplement for special working conditions are considered to be part of the employee’s ordinary pay. These supplements must therefore be included in the calculation of the relevant monthly income.

Remuneration for moving public holidays and 1 and 17 May

Remuneration for moving public holidays and 1 and 17 May shall be included in the calculation of the monthly income.

Remuneration to cover expenses in connection with the execution of work shall be included in the calculation if they generate a profit. This profit is considered a part of the earned income. The profit is given the value used for advance tax deduction. It is the amount subject to tax deduction that the employer reports to the “a-ordning” that shall be included in the basis for sickness benefit.

Expenditure allowances include daily allowance in connection with work-related travel, car allowance, tool allowance and dirt allowance. Other expenditure allowances may also be included.

As a general rule, overtime pay should not be included as a part of the calculation basis. Overtime pay is income earned for work over and above ordinary working hours.

Remuneration for fixed overtime work must be reported to the “a-ordning” as a fixed supplement, and shall be included in the calculation basis.

Holiday pay

Holiday pay should not be included in the calculation of the relevant monthly income.

If holiday pay has been paid in lieu of normal pay or unpaid holiday leave has been taken in the calculation period, the calculation basis shall be set as the ordinary pay the person would have received if no holiday had been taken.

Payment in kind

If a payment in kind stops from the first day of absence, the amount it represents shall be included in the calculation basis. This amount shall also be included when assessing whether there is a 25 per cent deviation.

If the payments in kind stop in the sick leave period, they shall be included in the sickness benefit calculation from the time they stop. Payments in kind are calculated using the value used for advance tax deduction. In order for lost payments in kind to be included in the calculation basis, the Norwegian Labour and Welfare Administration (Nav) must be notified of the loss.

To calculate sickness benefit  during the employer period, you must first determine the employee's monthly income. Then, the daily rate to be paid for days of sick leave during this period is calculated.

As a general rule, the monthly income is determined based on an average of the income reported to the a-ordningen (reporting scheme) in the three last calendar months before the sick leave started. This period is called the calculation period.

Example

Kari Nordmann becomes ill on 7 January 2025. It is Kari's average monthly income for October, November and December 2024 that you must use when calculating Kari's monthly income.

There are some exceptions from the main rule that it is important for employers to be aware of when calculating the basis for employees:

• If the employment relationship is so short that income has not been reported to the a-ordning scheme for three full calendar months, you should use the income in the period in which the employment relationship has existed. You must convert the income in this period to a monthly income.
• If the employee has had a permanent change in their pay during or after the calculation period, but before the first day of absence, you should use the period after the change in pay.
• If the employee has had legal absence from work without pay in the calculation period, you should use the income the employee would have had if he or she had been working. This kind of absence will usually be short, isolated periods of unpaid leave or holiday without pay.

Read more rundskrivet til § 8-28 - Sykepengegrunnlaget i arbeidsgiverperioden (lovdata.no).

The monthly income for hourly paid employees must be converted into sick pay basis per day. The income must be distributed on the actual number of working days people have had during the calculation period. Sick pay is only given for days for which wages should have been paid.

This is how you do it:

1. You divide the income by the actual number of working days that the employee has had in the calculation period. You will then get the daily rate. You can see two examples below.
2. You then pay sick pay for the days the employee should have worked.
3. When you state the monthly income in the income statement, you state the average of the income the employee has had during the calculation period.

Example 1:

An employee on an hourly wage

• worked a varying number of days in the months before the sick leave
• fell ill on May 9th
• had worked 9 days in April, 13 days in March and 12 days in February. That is, 9 + 13 + 12 = 34 days
• earned a total of NOK 40,000 in the calculation period
• earned NOK 1,176 per day of work (NOK 40,000 / 34 days) = the daily rate

You pay NOK 1,176 in sickness benefits for each day the employee should have worked during the employer's period.

In the income statement, you state the monthly income: NOK 40,000 / 3 months = NOK 13,333.

Example 2:

An employee in shift work:

• works 14 days on and 14 days off
• has working days of 12 hours
• has an hourly wage of NOK 220
• worked 14 days x 3 months = 42 days
• earned a total of NOK 110,880 during the period (42 days x 12 hours x NOK 220)
• earned NOK 2,640 per day of work (NOK 110,880 / 42 days) = the daily rate

You pay NOK 2,640 in sickness benefits for each day the employee should have worked during the employer's period.

In the income statement, you state the monthly income: NOK 110,880 / 3 months = NOK 36,960.

Supplement for inconvenient working hours and inconvenience supplement for special working conditions should still be included in the calculation. Pursuant to the new rules, you should also include remuneration for work on 1 and 17 May and moving public holidays that the employee earns as a supplement per hour worked.. 

More about which income is included in the calculation of the monthly income.

• The employer must calculate the employee's monthly income.
• As a general rule, the monthly income must be determined based on an average of the income reported to the a-ordningen in the last 3 calendar months before the first day of absence.
• The employer must provide the same monthly income, regardless of whether the applicant has chosen 100 or 80 percent coverage

The main rule also applies to employees with changing working periods or incomes.

Example

Kari Nordmann will receive parental allowance from 7 January 2021 (first day of absence). It is Kari's average monthly income for October, November and December 2020 that you should use when calculating the parental benefit.

There are some exceptions from the main rule that it is important for employers to be aware of when calculating the basis for employees:

•  If the employment relationship is so short that income has not been reported to the a-ordning scheme for three full calendar months, you should use the income in the period in which the employment relationship has existed. You must convert the income in this period to a monthly income.
• If the employee has had a permanent change in their pay during or after the calculation period, but before the first day of absence, you should use the period after the change in pay.
• If the employee has had legal absence from work without pay in the calculation period, you should use the income the employee would have had if he or she had been working. This kind of absence will usually be short, isolated periods of unpaid leave or holiday without pay.

If the employee is receiving sickness benefit, parental or pregnancy benefit, or benefit because their child is sick prior to the start of the parental benefit period, enter the income that the employee would normally have had if he or she was working.

This does not apply to employees receiving work assessment allowance.

The monthly income of hourly employees must be converted into a daily basis for sickness benefit. The income shall be divided by the actual number of days the employee worked during the calculation period.

See how to calculate parental benefit for hourly employees. 

Supplement for inconvenient working hours and inconvenience supplement for special working conditions should still be included in the calculation. You should also include remuneration for work on May 1st and 17th, as well as movable public holidays that the employee earns as a supplement per hour worked.

Calculation period when the claim for parental benefit is postponed

If the employee chooses to postpone claiming parental benefit, the first day of the parental benefit period is not always the one you are supposed to use as a starting point for the calculation.

Example

The mother’s parental benefit period ends on 15 October 2019. The father was supposed to start his paternal quota on 16 October, but chooses to postpone it until 4 November, because he has to work.

In this case, you should use 16 October as the starting point for the father’s parental benefit. Use the income reports to a-ordningen for July, August and September as your basis.

Calculation period for parental benefit after “Free postponement” amendment

The requirements concerning postponement no longer apply. This means that if the father or co-mother chooses to wait to claim parental benefit or paternal quota, the first day of their claim is the date you are supposed to use as the starting point for the calculation.

Example

The mother’s parental benefit period ends on 31 October 2022. The father wants to start his paternal quota on 1 December, and applies for parental benefit from this date. The requirements concerning postponement no longer apply.

Use 1 December as the starting point for the father’s parental benefit. Use the income reports to a-ordningen for September, October and November as your basis.

Read more about which types of income are included in the calculation of monthly income.

• The employer will determine the basis for calculation of the benefit as the employee’s monthly income.
• As a general rule, the monthly income is determined on the basis of the average of the income reported to the a-ordning scheme in the last three calendar months before the first day of absence. 

The main rule also applies to employees with variable periods of work or income.

Example:

Kari Nordmann is going to start receiving attendance allowance on 7 January 2021. It is Kari’s average monthly income for October, November and December 2020 that should be used to calculate her attendance allowance.

There are some exceptions from the main rule that it is important for employers to be aware of when calculating the basis for employees:

• If the employment relationship is so short that income has not been reported to the a-ordning scheme for three full calendar months, you should use the income in the period in which the employment relationship has existed. You must convert the income in this period to a monthly income.
• If the employee has had a permanent change in their pay during or after the calculation period, but before the first day of absence, you should use the period after the change in pay.
• If the employee has had legal absence from work without pay in the calculation period, you should use the income the employee would have had if he or she had been working. This kind of absence will usually be short, isolated periods of unpaid leave or holiday without pay.

The monthly income of hourly employees must be converted into a daily basis amount. The income shall be divided by the actual number of days the employee worked during the calculation period. Care benefit and attendance allowance are only paid for days when the employee would normally have been paid a salary. The principle is the same as for the calculation of sickness benefit.

Read more on attendance allowance for sick children (in Norwegian).

Supplement for inconvenient working hours and inconvenience supplement for special working conditions should still be included in the calculation. Pursuant to the new rules, you should also include remuneration for work on 1 and 17 May and moving public holidays that the employee earns as a supplement per hour worked.

Read more about which income is included in the calculation of monthly income.

Income report from Enterprise A (to end reimbursement):

• Enterprise number: for Enterprise A
• Calculated monthly salary: as in the original income report from Enterprise A for the current sickness absence
• First day of absence: as in the original income report from Enterprise A for the current sickness absence
• Employer liability period: as in the original income report from Enterprise A for the current sickness absence
• Reimbursement amount per month: as in the original income report from Enterprise A for the current sickness absence
• Date of end of reimbursement: end date for the employee’s employment in Enterprise A

Income report from Enterprise B (to create reimbursement):

• Enterprise number: for Enterprise B
• Calculated monthly salary: in accordance with salary and start date for the employee’s employment in Enterprise B
• First day of absence: start date for the employee’s employment in Enterprise B
• Employer liability period: not specified
• “Er det betalt ut full lønn i arbeidsgiverperioden?”: Select “Nei”.
• “Velg begrunnelse for ingen eller redusert utbetaling”: Select “Arbeidsgiverperioden ble helt eller delvis gjennomført hos tidligere virksomhet”
• New reimbursement amount: requested reimbursement amount

Examples of how to complete these fields

Assume that the employee is employed in an enterprise with enterprise number 999888777 through 31 December 2023.

• The basis for calculation is NOK 40,000 per month.
• The employee is out on long-term sick leave from 1 October 2023. The employer liability period is from 1 October 2023 through 16 October 2023.
• From 1 January 2024, the employee is employed in an enterprise with enterprise number 999555444, and the basis for calculation has increased to NOK 42,000 per month.

This is how to complete the income reports:

Income report from Enterprise A:

• Enterprise number: 999888777
• Calculated monthly salary: 40,000
• First day of absence: 1 October 2023
• Employer liability period: 1 October 2023 – 16 October 2023
• Reimbursement amount per month: NOK 40,000 (if full reimbursement)
• Date for end of reimbursement: 31 December 2023

Income report from Enterprise B:

• Enterprise number: 999555444
• Calculated monthly salary: 42,000
• First day of absence: 1 January 2024
• Employer liability period: Not specified
• For the question “Er det betalt ut full lønn i arbeidsgiverperioden?”: Select “Nei”.
• For the question “Velg begrunnelse for ingen eller redusert utbetaling”: Select “Arbeidsgiverperioden ble helt eller delvis gjennomført hos tidligere virksomhet”.
• New reimbursement amount: NOK 42,000 (if still full reimbursement)
• Please note: The cut-off date for calculation of sickness benefit is still 1 October 2023. This means that the reimbursement amount paid to Enterprise B, would, at maximum, be the basis for calculation that applied on 1 October 2023, i.e. NOK 40,000.

Income report from Enterprise A (to end reimbursement):

• Enterprise number: for Enterprise A
• Calculated monthly salary: as in the original income report from Enterprise A for the current leave
• Start date for parental benefit period: as in the original income report from Enterprise A for the current leave.
• Reimbursement amount per month: as in the original income report from Enterprise A for the current leave.
• Date of end of reimbursement: end date for the employee’s employment in Enterprise A

Income report from Enterprise B:

• Enterprise number: for Enterprise B
• Calculated monthly salary: in accordance with salary and start date for the employee’s employment in Enterprise B
• Start date for parental benefit period: start date for the employee’s employment in Enterprise B.
• Reimbursement amount per month: requested reimbursement amount

Income report from Enterprise A:

• If enterprise A has submitted an income report for periods or days after the employment relationship has been transferred to enterprise B, business A must correct this by submitting an amended income report.
• For days enterprise A shall not claim reimbursement for nevertheless:
  • Enter date under partial absence.
  • Set the absence to 0 hours.

Income report from Enterprise B:

• Enterprise B submits income report as usual for periods or days after the employment relationship has been transferred to enterprise B from enterprise A.

Income report from Enterprise A (to end reimbursement):

• Enterprise number: for Enterprise A
• Calculated monthly salary: as in the original income report from Enterprise A for the current leave
• First day of absence: as in the original income report from Enterprise A for the current leave
• Reimbursement amount per month: as in the original income report from Enterprise A for the current leave
• Date of end of reimbursement: end date for the employee’s employment in Enterprise A

Income report from Enterprise B:

• Enterprise number: for Enterprise B
• Calculated monthly salary: in accordance with salary and start date for the employee’s employment in Enterprise B
• First day of absence: start date for the employee’s employment in Enterprise B
• Reimbursement amount per month: requested reimbursement amount

Income report from Enterprise A:

• Enterprise number: for Enterprise A
• Calculated monthly salary: as in the original income report from Enterprise A for the current leave
• First day of absence: as in the original income report from Enterprise A for the current leave
• Reimbursement amount per month: as in the original income report from Enterprise A for the current leave
• Date of end of reimbursement: end date for the employee’s employment in Enterprise A

Income report from Enterprise B:

• Enterprise number: for Enterprise B
• Calculated monthly salary: in accordance with salary and start date for the employee’s employment in Enterprise B
• First day of absence: start date for the employee’s employment in Enterprise B
• New reimbursement amount: requested reimbursement amount