Report to the State Register of Employers and Employees
FOR EMPLOYERS
|Updated 2. April 2024
Employers and contractors are obliged to report their employees and freelancers in the Aa register via the a-melding.
Contents
Employers and contractors are obliged to report their employees and freelancers in the Aa register via the a-melding.
What must you do as an employer?
Copy linkLink successfully copiedFirst register the business in the Enhetsregister
To be registered in the Aa register, you must first register the business in the Enhetsregister. Here you will find information on how to register your business in the Enhetsregister (Brønnøysundregistrene).
In the Enhetsregister, you are allocated different organization numbers for the main unit and sub-units. The sub-unit shows the place of work, and the working conditions in the Aa register must always be registered on a sub-unit.
See more information on the allocation of an organization number (Brønnøysundregistrene).
When do you have to report to the Aa register?
Employers are obliged, with some exceptions, to report employment relationships to the Aa register. You must report employees and freelancers through the a-melding (The Norwegian Tax Administration).
This is how you report to the Aa register
Copy linkLink successfully copiedSee what you must report, about the obligation to report for different groups, exemptions from the obligation to report and information about deadlines and payments:
A-meldingen must be submitted every month until the employment relationship ends, even if you do not pay a salary. The deadline for delivering the message is the 5th of each month. If the 5th is a weekend or public holiday, the deadline is the following weekday.
Information on what the notification must contain, can be found in the regulations on the Aa register (lovdata.no).
The links in the bullet points below go to the guidance for the a-meldingen scheme (The Norwegian Tax Administration).
Ordinary working conditions
For ordinary work conditions (employees and freelancers through the a-melding (The Norwegian Tax Administration), the data elements below must be reported:
- Organization number for main unit and sub-unit
- The employees or freelancers birth number or D-number
- employment ID
- employment (ordinary, maritime, freelance)
- occupation code
- start date and possible end date
- type of appointment
- no. of hours per week to which a full-time position equates
- percentage employment
- working hours arrangement
- cause of end date
- date of most recent salary change date and employment percentage for income earned in a country other than Norway
- leave
- layoffs
Workers at sea (maritime employment)
For maritime employment (The Norwegian Tax Adminitration), the report must also contain information on which ship register the vessel or facility is registered in: NOR, NIS or a foreign register.
What type of vessel or facility it is: tourist ship, drilling platform or other, and if the vessel is on domestic or international voyages.
Exceptions for workers at sea
There is an exception to the reporting obligation when the employee, regardless of citizenship, works at sea on an NIS-registered vessel and is a resident outside the EEA.
Freelancers, contractors and fee recipients
For the employment type freelancers, contractors and people who receive fees, etc. (The Tax Agency), hereafter referred to as freelancer, you only need to report your organization number, national identity- or D-number, employment ID, occupational code, start and end date of the assignment.
A freelancer is a person who receives remuneration for assignments without being permanently or temporarily employed, but is also not self-employed.
The employer does not have an obligation to notify an employee when
- the salary payments to the employee during the income year are assumed not to exceed NOK 1,000
- the employee is a foreign citizen working for an international organization based in Norway
- the employee must be reported to the Central Tax Office for Foreign Affairs (SFU) on form RF1199 (Tax Administration Act § 7-6)
- the owner of a sole proprietorship and the owners spouse (self-employed) must not be reported in the Aa register
- persons on labor market measures with benefits from NAV
In the Aa register you also find the employment relationship type " Forenklet oppgjørsordning”. These are employment relationships that are not reported via a-meldingen, but are transferred to the Aa register when they are reported via
- Forenklet oppgjørsordning (A04) (Tax Authority) for those who pay wages to people carrying out work in your home or holiday property
- Forenklet oppgjørsordning (A05) (Tax Authority) for charitable organizations that engage a private person for a work assignment and the salary expenditure is not included in commercial activities
Control of the information
Copy linkLink successfully copiedTo ensure the quality of the information in the Aa register, NAV can check how employers and contractors fulfill the obligation to report.
Inaccurate or lacking information about employment relationships to the Aa register via A-meldingen can result in an infringement fee and/or a compulsory fine (lovdata.no).
Do you want access?
Copy linkLink successfully copiedEmployers can see what they themselves have reported to the State Register of Employers and Employees (AA-Registeret). The access services shows:
- Employment relationships reported after 1 January 2015
- Freelance assignments reported after 1 January 2015
User support
Copy linkLink successfully copiedSee who you can contact (The Norwegian Tax Administration) if you have questions about how to report employment.