What is the NAV State Register of Employers and Employees?
The Register is owned and administered by NAV and is a basic data register that provides an overview of all employment arrangements in Norway, with a few defined exceptions. The purpose of the Register is to serve the needs of the public authorities for information in connection with the performance of their tasks as public authorities. For example, this may include providing NAV with information about an applicant’s work capability when assessing a national insurance benefit.
The employer is obliged to report all of its employees to the Register via the a-ordningen scheme. The purpose of the Register is to provide an overview of the employees who are employed with each employer at enterprise level (sub-entity). This also includes information about each employment relationship.
Only employees, cf. Section 1-8 of the National Insurance Act can be registered in the Register. Freelancers/contractors and self-employed persons are not considered employees and therefore must not be registered here.
Employer information in the Register
The Register is linked to the Central Coordinating Register for Legal Entities and all information on employers in the Register of Employers and Employees is obtained from there. When employers register with the Central Coordinating Register for Legal Entities they are assigned an organisation number. The organisation number is unique and is used to identify the company. The employer is also assigned one or more organisation numbers for enterprises (sub-entities). For example, a company that operates two stores will be assigned two organisation numbers for enterprises. The employees are registered with the sub-entity that belongs to the store in which they work. An organisation number for enterprises is necessary for being able to register employees, and all employers must have at least one in addition to the legal organisation number. Read more about the legal organisation number and organisation number for enterprises in the a-melding guide.
Employers have a duty to notify the Central Coordinating Register for Legal Entities if there are any changes regarding the enterprise. These may include changes to the name of the enterprise, addresses, the person authorised to sign on behalf of the enterprise, board members or sub-entities. For further details regarding coordinated register notification to the Central Coordinating Register for Legal Entities, see www.altinn.no: Registering a new entity or changing information regarding an existing entity.
What has to be reported to the Register?
The Register has existed since 1978 and prior to 1 January 2015 had fewer information elements that it has now. Since 1 January 2015 and the introduction of the a-ordning scheme, the Register has expanded its content to include more information.
Employers have a disclosure requirement, and must report the following information to the Register via the a-ordning scheme: Read more about the definition of employer in the Regulations relating to the State Register of Employers and Employees
- Employment ID
- Start date
- End date
- Employment percentage
- Date of change to employment percentage
- Hours per week for fulltime position
- Work hour arrangements
- Date of change in pay
- Profession code
- Temporary lay-off
Exemption from the disclosure requirement
In addition to not having to report work outside of service (freelancers) to the Register, there are some exceptions to the requirement to disclose information to the Register, see skatteetaten.no: Exceptions for ordinary and maritime employment.
There is also an exemption from the disclosure requirement when the employee (irrespective of his/her nationality) works at sea on an NIS registered vessel and resides outside the EEA.
When to report
All reporting relating to income, employment and tax withholdings is combined into one electronic message known as the a-melding. Employers and other entities with a duty to disclose information must submit an a-melding at least once a month.
For a more detailed overview of deadlines for the a-melding , see www.skatteetaten.no; Deadlines and payment in the a-melding.
Most employers send the a-melding from a payroll system. In some instances, the a-melding can also be sent from the form available at Altinn. For further information see overview of forms at altinn.no.
Checks of the information in the Register
To ensure the quality of the information in the Register, NAV can conduct checks of employer compliance with the duty to report.
Any employer that fails to report all information by the deadline (by the 5th of each month) may be subject to charges and/or enforcement fines from the tax office, cf. Section 10-11 of the a-information Act.
- The administrative charge is equivalent to 1/4th of a standard court fee per day.
- The daily enforcement fine is equivalent to 1/10th of a standard court fee per day.
For more information see www.skatteetaten.no; Enforcement fines and appeals - the a-melding.
Incorrect employment information
If incorrect employment information is reported to the Register via the a-ordning scheme, charges and/or enforcement fines can be imposed cf. Section 25-3 of the National Insurance Act.
- The charge is equivalent to 1/2 of a standard court fee.
- The daily enforcement fine is equivalent to 1/2 of a standard court fee per day.
Decisions that impose sanctions can be appealed in accordance with the rules in the Public Administration Act.
The Norwegian Tax Administration can answer questions regarding the a-ordning scheme. For contact information see www.skatteetaten.no If you have any questions regarding the Register of Employers and Employees please contact NAV Registry Management.
NAV Registry Management - office information
Postal address: Postboks 4330, 2308 Hamar
Telephone 400 05 770 Telephone hours: 9:00-15:00 Nationwide
Office number 4534