The A-report (known as A-melding in Norwegian) is a mandatory monthly submission for employers in Norway, detailing employees' salaries, employment conditions, tax deductions, and national insurance contributions. Required by NAV, SSB, and the Tax Administration, it is crucial for businesses with employees or those paying out pensions, salaries, or benefits. This blog covers who must submit the A-report, how to do it, deadlines, and the consequences of non-compliance. With many foreign companies facing challenges in navigating these obligations, our expert advisors are here to ensure accurate and timely reporting.
An A-report is a report submitted monthly by employers to NAV, SSB, and the Tax Administration (Skatteetaten). This report must contain information about employees' salaries, employment conditions, tax deductions, as well as employer's national insurance contributions.
An A-report must be submitted by everyone who has employees or who pays out pensions, salaries, or other benefits. An A-report must be submitted every month if there are employees in an employment relationship. This applies even if no salary has been paid out.
Also read: What are the legal responsibilities of an employer in Norway?
An A-report should be submitted on Altinn.no. If you or your accountant have a system that is fully integrated with Altinn, the A-report is sent from the accounting system.
When the total salary payments to a person during a year exceed NOK 1,000, an A-report must be sent.
The A-report must be submitted electronically by the 5th of each month. If this day is a public holiday or weekend, the deadline is the first working day after. The salary and other income must be reported in the A-report for the month in which the payment was made. Tax deductions must also be reported for the month in which the deduction was made.
If tax has been deducted from a salary that is exempt from reporting, an A-report must still be submitted. In this case, it is the tax deduction that must be reported, not the salary.
The Tax Administration cannot grant an extension for those who submit the A-report, so remember to submit the A-report on time.
You will receive feedback after an automatic check of the A-report. The feedback points out any errors that need to be corrected. You will find the feedback in your inbox on Altinn.no.
What happens if the A-report is not submitted?
If you reported a leave or layoff in the previous month that you did not include for this month.
If you receive a letter of decision about a coercive fine for the A-report, the letter will specify a deadline for correcting the issue. It is, therefore, possible to make mistakes in the submission without receiving a coercive fine if you correct the errors pointed out in the feedback before the deadline specified in the letter expires.
The coercive fine is NOK 127 (1/10 of a court fee) per income recipient with daily errors. The fine continues until the information is submitted or the error is corrected. The maximum cap for the fine is 1,000 x 1277 (one court fee) = NOK 1 277,000. You will receive an invoice from the Tax Administration if you do not submit or correct within the deadline stated in the coercive fine letter.
Also read: 9 things to know for a foreign company hiring a Norwegian employee
We have observed that many foreign companies doing business in Norway struggle to fully comprehend the reporting obligations related to the A-report.
If you need help with your A-reports, our trusted expert advisors have extensive experience handling and advising on A-reporting and salary compliance, both in Norway and across borders. Feel free to reach out or download our guide.