When NAV processes applications, it is assumed that the information provided by the employee is correct. If any of the information is incorrect, a new application must be submitted.
How should changes be reported?
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.
Does all information have to be entered manually?
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.
What happens if the employer does not submit the income report promptly?
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.
What happens if the employer submits information using the old paper form?
From 1 January 2019, all employers must submit income information digitally for employees whose first day of absence is 1 January 2019 or later (new calculation rules). If the income information is submitted on paper, the employers will have to re-submit the income information digitally.
Employers may only use the paper form for employees whose first day of absence was in 2018 (old calculation rules).
What if an employer does not have a payroll and HR system?
They submit the income report digitally through the altinn.no portal.
What if the supplier does not upgrade its payroll and HR system?
The employer must then use the altinn.no portal until the supplier upgrades the system.
What is the difference between an income report and an “a-melding” report?
The main difference is that the income report requires more details related to the case in question. For example, whether the employer is claiming a refund, or whether the employee is going to take annual leave in the period when he or she is receiving benefits from NAV.
Do self-employed people and freelancers also have to use the digital income report?
No. The income report only applies to employees.
What about when the father or co-mother is postponing parental benefit?
If the father or co-mother is not starting the parental benefit period just after the mother, the employee must apply for a postponement from the first day after the mother’s period. It is this date you must enter as the start date for the parental benefit period in the income report.
Which income must be reported in the event of partial sickness absence?
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.
NAV takes partial absence into account when paying the benefit.
Should the refund amount be reduced in the event of partial absence?
No. 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.
Is it necessary to submit a new income report for each new sickness absence incident?
The employer must submit an income report for each absence period NAV shall pay sickness benefit for. If the employer recovers and returns to work before becoming sick again, an income report must be submitted for the new period of absence. When the employer fills out the income report for the new absence period, 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.
What if the employer doesn’t pay full salary in the employer`s obligation 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.
Does an income report have to be submitted for each sick leave?
No. If the employee is sick for a continuous period, a new income report must not be submitted for each individual sick leave.
What is Employment ID?
Each employment relationship has its own employment ID, which allows you to distinguish between the employment relationships. Employment ID is not the same as organisation 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