Income report
FOR EMPLOYERS
|Updated 30. November 2023
Income report in brief
Copy linkLink successfully copiedEmployers must submit digital income reports when the employee is claiming sickness benefit, parental benefit, pregnancy benefit, attendance allowance, care benefit or training allowance.
If submission of the income reports is delayed, the payment from NAV to the individual employee or employer may be delayed.
Income report in brief
Copy linkLink successfully copiedEmployers must submit digital income reports when the employee is claiming sickness benefit, parental benefit, pregnancy benefit, attendance allowance, care benefit or training allowance.
If submission of the income reports is delayed, the payment from NAV to the individual employee or employer may be delayed.
Submit income report
Copy linkLink successfully copiedIncome information for employees entitled to sickness benefit
Employers use this form to submit information about the employee’s income when NAV is paying sickness benefit.
Income report for employees claiming parental benefit or pregnancy benefit
Employers use this form to inform NAV of the employee’s income in connection with an application for parental benefit or pregnancy benefit.
If you want reimbursement for salary payments, specify this on the income report.
The income statement is sent digitally. This can be submitted at the earliest four weeks before the absence starts.
Application for reimbursement of care benefit
Employers use this form to claim reimbursement for payments to the employee in connection with the use of care benefit days.
The income statement is sent digitally. This can be submitted at the earliest four weeks before the absence starts.
Income information for employees claiming attendance allowance or training allowance
Employers use this form to inform NAV of the employee’s income in connection with an application for parental benefit or pregnancy benefit.
If you want reimbursement for salary payments, specify this on the income report.
The income statement is sent digitally. This can be submitted at the earliest four weeks before the absence starts.
What is a digital income report?
Copy linkLink successfully copiedEmployers must submit digital income reports when the employee is claiming sickness benefit, parental benefit, pregnancy benefit, attendance allowance, care benefit or training allowance.
The income report for sickness benefit is submitted from the employer’s own payroll and HR system or through the altinn.no portal. The income report contains income details and other information NAV requires to process the application the employee has submitted.
Income report at Altinn.no: 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.
With effect from 2019, NAV no longer requires that employers must confirm an employee’s periods of holiday (annual leave) and work in the income report for parental benefit.
New about the employer liability period
On Altinn, you now have two new choices in the pull-down menu when you are specifying why there is no new employer liability period:
Use this alternative in the following circumstances:
- The employer has a period of absence due to sickness, which includes the full employer liability period of 16 calendar days.
- The employee then takes mandatory holiday leave without resuming work.
- The worker resumes work for at least one day.
- A new absence due to sickness occurs less than 16 days since work was resumed.
- More than 16 days have passed between the two absences due to sickness in points 1 and 4.
In this case, there is no new employer liability period for the new absence, but the employer must submit a new income report when this choice is selected.
Use this alternative in the following circumstances:
- The employer has a period of absence due to sickness, which includes the full employer liability period of 16 calendar days..
- The employee resumes work, but not to the full extent specified in their contract of employment.
- A new absence due to sickness occurs, and it does not matter if it has been more or less than 16 days since the employee resumed work as described in point 2.
In this case, there is no new employer liability period for the new absence, but the employer must submit a new income report when this choice is selected.
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.
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.
The digital 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.
NAV takes partial absence into account when paying the benefit.
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:
- 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.
- 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.
- 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. .
- 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.
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?
If the employee is sick for a continuous period, a new income report must not be submitted for each individual sick leave.
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.
The income report should only include information about days of absence for which NAV is paying care benefit, and not days of absence for which the employer is liable.
If the employee has several employments in the organization, you should always use the employment ID, or the reimbursements may be delayed. You can find this ID in a-ordningen. If you use a payroll or HR system, an employment ID will normally be generated when you create the employment.
If you have to correct an income report
Days for which you want to cancel a claim for reimbursement:
- Add dates under partial absence.
- If the period includes a Saturday and/or Sunday, include these dates under partial absence as well.
- Set the absence to 0 hours.
- Days that do not need correction, do not have to be included in the corrected income report.
Hours need to be corrected:
- Add date and correct the hours.
- Days and hours that do not need correction, do not have to be included in the corrected income report.
Income reports for which you have received no reimbursement:
- Have you submitted several income reports for overlapping or continuous absences, and at least one of them did not have an employment ID? If so, your claim for reimbursement may have been denied. The solution is to submit a new income report with all hours, days and periods from the income reports in question.
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”.
Income included in the calculation of monthly income
Copy linkLink successfully copiedHere you will find information about income included in the calculation of the relevant monthly income.
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.
Submission of income report in connection with employment
Copy linkLink successfully copiedEmployees can have different combinations of employment relationships or types of income in a single enterprise or work for several different enterprises. It is important to take this into account when submitting an income report for an employee.
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.
Calculation rules for sickness benefit
Copy linkLink successfully copiedThe rules for calculating the sickness benefit are set out in chapter 8 of the National Insurance Act.
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).
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).
Calculation of sick pay: Generally, the employer must take the average of the last three months' income and convert it into annual salary and daily rate. Sick pay must be calculated differently for hourly paid shift and rotation workers and on-call temporary workers.
This is how you do it:
- 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.
- You then pay sick pay for the days the employee should have worked.
- 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.
Calculation rules for parental benefit and pregnancy benefit
Copy linkLink successfully copiedOn 1 January 2019, the rules for calculating the benefits pursuant to chapter 8 of the National Insurance Act changed.
- 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 parental benefit on 7 January 2021 (first day of absence). Her parental benefit will therefore be calculated using the new rules. It is Kari’s average monthly income for October, November and December 2020 that should be used to calculate her parental benefit.
Ola Nordmann is going to start receiving parental benefit on 28 December 2018 (first day of absence). His parental benefit must therefore be calculated using the old rules.
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. 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.
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.
Child born from 1 October 2021:
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 pointf or 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.
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 pointf or 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.
Calculation rules for attendance allowance, care benefit and training allowance
Copy linkLink successfully copiedOn 1 January 2019, the rules for calculating the benefits pursuant to chapter 8 of the National Insurance Act changed.
- 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.
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 reports when the employee transfers to a new enterprise
Copy linkLink successfully copiedWhen the employment contract is transferred from one enterprise to another, the income report is used to complete reimbursements and create new ones.
Report changes as soon as possible
If the employer makes changes in the income report quickly, the reimbursement will be paid to the correct recipient.
The employee is receiving regular benefits/payments from NAV at the time of the transfer, and the employer advances the salary and claims reimbursement.
- Submit an income report for the enterprise number where the employee’s employment is being terminated. Specify reimbursement date for the termination.
- Submit the report as soon as it has been determined that reimbursement in the enterprise will end, and no later than the 5th day of the following month.
- Submit an income report for the new enterprise number, and also report the employment in the a-melding.
- To ensure reimbursement is set up for the new employment, you must register the employment and submit a new income report no later than the 5th day of the month when the employee transfers.
- If the employee transfers employments within the same enterprise: Remember to specify the new employment ID. You can find this ID in a-ordningen. If you use a payroll or HR system, an employment ID will normally be generated when you create the employment.
If the employer uses Altinn
If the enterprise’s own payroll and HR system cannot submit income reports as described below, the employer may use Altinn. In Altinn, you can retrieve a copy of the last income report submitted to NAV, and you can simply register the changes. This is a so-called endringsmelding.
In the examples below, the former enterprise is called “Enterprise A”, whereas the new enterprise is called “Enterprise B”.
Absence from Enterprise A
Please note that the cut-off point for calculation of the benefit is based on when the absence from Enterprise A begins, even when Enterprise B is the one claiming reimbursement. This means that the reimbursement amount paid to Enterprise B, would, at maximum, be the basis for calculation that applied when the absence from Enterprise A began.
- “Beregnet månedslønn”
- Specify the calculated monthly salary
- “Utbetaler arbeidsgiveren lønn under hele eller deler av fraværet, og krever dere refusjon?”
- Select “Ja”
- “Oppgi refusjonsbeløpet per måned”
- Specify the reimbursement amount
- “Opphører refusjonskravet i perioden?”
- Select “Ja”
- “Oppgi den siste dagen du krever refusjon for”
- Specify the date
Examples:
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 has been transferred to Enterprise B, Enterprise A must correct this by submitting a changed income report.
- Days for which Enterprise A wants to cancel a claim for reimbursement:
- Add dates under partial absence.
- Set the absence to 0 hours.
Income report from Enterprise B:
- Enterprise B will submit income reports as normal for periods or days after the employment has been transferred to Enterprise B from Enterprise A.
Training allowance
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 (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
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