Guidelines for a-melding on paper. Guidelines for a-melding on paper Reporting of pay and employment for up to 2 employees

Transcription

1 Guidelines for a-melding on paper Reporting of pay and employment for up to 2 employees 1

2 Contents 1. Application to use a paper form Terms When must I submit my a-melding? How often must I submit? Important tips before completing the form Several forms for the same month Multiple enterprises The form must be sent to: Employer contact details Reporting month and year Payment total National insurance contributions total Employee identification Prepayment deductions (former code 950) Information concerning employment What must be completed for the different types of employment? Income and deductions Reporting income s Guide to completing the fields in the form Pay and cash remunerations Pay and cash remunerations Pay and cash remunerations Pay and cash remunerations s Payments in Deduction Work-related travel Work-related travel Car For commuters For commuters Supplementary sheets Supplementary sheet for pension and business income Supplementary sheet for Svalbard, Jan Mayen and the Norwegian dependencies Supplementary sheet for foreign workers on the Norwegian continental shelf Supplementary sheet for seafarers

3 1. Application to use a paper form The a-ordning requires electronic submission, but in exceptional cases paper submissions are acceptable for users who are unable to submit electronically. Employers who are not able to report electronically will able to apply for permission to submit the a-melding on paper. When you submit a completed paper form, the form will serve as an application to make paper submissions. The a-melding is available here: 2. Terms Legal entity/declarant Enterprise Employee The entity being reported on, often an employer. The declarant must be identified by an official Norwegian identifier, such as an organisation number, individual national ID number or D number. Subordinate part of the legal entity/declarant registered in the Register of Legal Entities. Enterprises are also identified by organisation numbers in the Register of Legal Entities. The person receiving a wage, pension, s etc. Employees must be identified by official Norwegian IDs such as national ID numbers or D numbers from the National Registry. 3. When must I submit my a-melding? The deadline for submission of an a-melding on paper is the 5th day of the month after a declarable event occurred. The deadline is put back if the 5th is a public holiday or Saturday/Sunday. A "declarable event" could be when a new employee starts working for the enterprise, an employee stops working or perhaps is absent due to illness or being laid off, for example. A disbursement of s is also a declarable event. All these events trigger an obligation to submit an a-melding. There is no requirement that there must have been a payment. 3

4 4. How often must I submit? If you have employees in the employment categories "Ordinary" or "Maritime", you must submit an a-melding each month, regardless of whether or not there has been any change in employment. You must submit regardless of whether or not there has been payments. Note! When you submit an a-melding, it must be fully completed each time. You may not omit fields because there has been no change to them. If you are making payments to persons in the employment categories "Freelancers" or "Pensions or other non-employment remunerations", it is sufficient to submit an a-melding when you make the payment. 5. Important tips before completing the form You will need the following in order to complete the a-melding: Legal and enterprise organisation number. You can search for this in the Register of Legal Entities: The employee's employment contract The employee's payslip 6. Several forms for the same month If you submit several forms for the same calendar month, it is the most recently submitted form that will count. All compulsory fields (indicated by *) must be completed each time, even in cases where there have been no changes since the previous submission. 7. Multiple enterprises You must complete one form per enterprise number if you are submitting an a-melding for several enterprise numbers. 8. The form must be sent to: A-meldingen Postboks Hamar, Norway 4

5 9. Employer contact details 1. Legal organisation number Everyone registered as an employer in the Register of Legal Entities is allocated an organisation number for the legal entity. 2. Company organisation number All legal entities have one or more enterprise number. You can find your enterprise number by searching in the Register of Legal Entities: Note! If you are submitting an a-melding using your national ID number, you must enter this number in the field for both the declarant's organisation number and the enterprise's organisation number. 3. Name of enterprise 4. Name of contact person 5. Signature Address, telephone, Other contact information to be entered here: 10. Reporting month and year Fill in the month you are reporting for using the format mm-yyyy. 5

6 11. Payment Prepayment deductions and employer's national insurance contributions must be paid to the collector every other month. The deadline for payment is the 15th of every other month (adjusted for weekends/public holidays). You can find the account number of the collector here: 15 March deadline for January/February 15 May deadline for March/April 15 July deadline for May/June 15 September deadline for July/August 15 November deadline for September/October 15. January deadline for November/December You can create a KID number for the payment here: Note! When you create a KID number, you should use the same legal organisation number that you reported under. You create one KID number for prepayment deductions and one for employer's national insurance contributions. You can add together the amounts for two months with the same payment deadline to make a single payment. 12. total This field is used to state the total withholding for this month for all your employees. 6

7 13. National insurance contributions total In this field you must calculate national insurance contributions based on the type of business, zone and rate. To decide the type of business, you need to consider the actual activity carried out by the employer, and not necessarily the industry code under which the employer is registered in the Register of Legal Entities. Note! It is important that you complete all fields necessary for the different businesses. 1-7 Type of business (calculation code) The employer's national insurance contributions are based on the employees' gross salaries. The employer's national insurance contribution rate depends on which municipality the enterprise's head office is based in and varies between 0% and 14.1%. Find your zone and rate here: Multiply the rate by the sum of the basis and pension, reduced by any reimbursement, and get the calculated. You can read more about calculation codes 1 to 5 here: 6. USA/Canada The Ministry of Labour and Social Affairs annually stipulates a special national insurance contribution rate for employees from the USA and Canada who are only members of the National Insurance sickness s scheme while working in Norway. A national insurance contribution is payable according to a special percentage rate. The rate for 2015 is 7%: 7. Seafarers Separate rules apply to seafarers employed on board Norwegian ships in international trade which are registered in the Norwegian Ship Register. The scheme only applies to seafarers who are members of the Norwegian national insurance scheme in accordance with Section 2 of the National Insurance Act. For these seafarers, the employer shall pay a fixed amount of 7

8 per month regardless of the number of working days in the month. For 2015 the fixed amount is K 404 per month. 8. Basis Here you should enter all payments on which employer's national insurance contributions must be paid, excluding employer s pension contribution and premium. 9. Refund Used for refunds of sickness s from the Norwegian Labour and Welfare Administration which entail a deduction from the employer's national insurance contribution basis. You must use the rate applying at the time you are refunded the sickness from the Norwegian Labour and Welfare Administration, not the rate that applied when the employee was absent. This is a negative amount and will reduce the total employer's national insurance contributions to be paid. 10. Pension (employer s pension contribution and premium) Here you should enter able contributions and premiums for pension schemes. The contribution basis must be included in the calendar month in which the payment is made. The basis is distributed between the various contribution zones using the same ratios as the employer's other able payments in the same calendar month. Deductions from pension schemes shall not be entered here. 11. Zone The location of the enterprise determines which zone you belong to. The registered business address in the register of Legal Entities determines the zone location for legal entities and any sub-entities. For private employers, zone location is linked to the address as registered in the National Registry. There are seven different zones to choose between: Zone 1 Zone 1a Zone 2 Zone 3 Zone 4 Zone 4a Zone 5 You will find an overview of the different zones here: Rate There are different rates for calculating depending on the nature of your business. You will find an overview of all the rates here: 8

9 Page 2 of the form. 14. Employee identification 1 a b c d 2 e f 1. Norwegian ID If the employee has a Norwegian ID, i.e. national ID number or D number, enter it here. 2. International ID For employees who do not have a Norwegian ID number or D number, an international ID supplemented by name details can be used on a provisional basis. The following items are considered to be international ID: a. Tax Identification Number b. Passport number (or number from another approved national ID card) c. Value Added Tax Identification Number. d. Social Security Number It is important that you use the same ID on each a-melding. The international ID must be issued by the country from which the person concerned comes. Enter the ID number under the correct heading in the form. You must also state: e. Country f. Date of birth - It must be the actual date of birth. Transition from international ID to Norwegian ID When an employee has been allocated a Norwegian D number or national ID number, in the next a-melding you must state both the new Norwegian ID number and the international ID number that you have stated previously. This allows us to link previous reports for the person concerned to the new report. Transition from D number to national ID number 9

10 Employees who have a D number and who are allocated a national ID number can switch directly from a D number to a national ID number from one a-melding to the next. It is not necessary to state both numbers in order for us to link these two IDs together. 15. Prepayment deductions (former code 950) Here, you enter the employee's prepayment deductions for this month. Amounts concerning PAYE deductions on Svalbard or PAYE deductions and National Insurance contributions on Jan Mayen should not be included here. These amounts should be entered in separate fields on the supplementary sheet for Svalbard, Jan Mayen and the Norwegian dependencies. If a withholding is made that is not subject to withholding, the amount shall be reported as a prepayment deduction. If a withholding is made against a non-reportable, the deducted amount is reported as a prepayment deduction. The itself remains unreported. If the prepayment deduction applies to s in, the deduction must be performed against cash s as far as possible. If it is not adequately covered by the cash s, the employer must notify the office. 16. Information concerning employment As long as you have employees who are registered as active in the Aa register, you must report employment information each month. This applies even if you have not paid anything to the person concerned. You must report all employment information, even if there have been no changes from previous reports. Exception: If you choose employment type d. "Pensions or other non-employment remunerations", fields 1 3 or the rest of the employment fields should not be completed. If you select "Non-employment in connection with, for example, s from surrendered property, RF-1199 etc." fields 1 3 or the rest of the employment fields should not be completed, either. The information you provide about each instance of employment is governed by which type of employment the employee has. 10

11 Start date of employment The start date is the date when the employment at an enterprise formally takes effect in accordance with the contract of employment. The start date may be reported in the first instance in advance, and from then on must be reported on each submission until termination of the employment. 2. End date The end date is the date when an employment at an enterprise formally ceases. The end date may be reported in the first instance in advance, and from then on must be reported on each submission until termination of the employment. 3. Occupation code Occupation must be identified by a 7-digit code in accordance with the catalogue of occupations. The occupation code is determined by work tasks, not level of education. This means that the occupation code must correspond to specific work tasks, not the individual's education, type of employment, contract, wage or sector. You should provide the applicable occupation code at the time of reporting, alternatively the occupation type at the end of the month. Changes that occur in the subsequent month prior to the deadline should be reported on the next month's declaration. 4. Type of employment When an employer reports on an employment relationship he must also state the type of employment involved. Four different types of employment are identified: a. Ordinary employment 11

12 The most common employment type will be ordinary employment. Ordinary employment covers everyone who works in the service of another for pay or other remuneration where the work is not maritime in nature. Persons on labour market schemes shall also report as ordinary employment. There is an obligation to report ordinary employment to the Aa register. b. Maritime employment Maritime employment covers everyone who works in the service of another for pay or other remuneration where the work is maritime in nature. "Maritime in nature" means that the work is performed at sea, on a vessel or mobile facility, such as a drilling rig. There is an obligation to report maritime employment to the Aa register. c. Freelancers, contractors, fee recipients etc. A freelancer, contractor etc. is anyone who performs work or an assignment for pay or other remuneration outside of a contractual employment relationship, but without being a selfemployed person. Examples include freelancers, board members, elected officials, trustees, foster parents, support contacts, respite care workers and carers. For this type of employment, there are no reporting requirements until you have made a payment. Legislation: see Section 1-9 of the National Insurance Act. d. Pensions or other non-employment s. This concerns the payment of a pension or other /remuneration to a person, where the is not linked to an employment relationship under the National Insurance Act. Example: An estate in bankruptcy has to pay outstanding wages to employees in an enterprise in liquidation and receives coverage from a wage guarantee scheme. Payments to persons participating in work training measures for the occupationally disabled when the pay is defined as the receipt of incentive payments. e. Non-employment in connection with, for example, s from surrendered property, RF-1199 etc. Applies to payments to persons who do not have an employment with the employer. Example: s from surrendered property are not considered to be an employment. from surrendered property means that the seller of a property reserves the right to certain payments in for the rest of his/her life as part of the payment. Anyone who gives an assignment to a foreign contractor on land or the continental shelf must report the employment using form RF-1199 to the Central Tax Office for Foreign Tax Affairs (SFU) and not on the a-melding. 5. Remuneration type It is the remuneration type at the time of remuneration that must be reported. If several remuneration types are combined in the payments, the one most commonly used for the employee must be selected. 12

13 Remuneration type means whether the employee is: e. Hourly paid f. Salaried g. Fees h. Paid for piecework i. Commission 15. Leave and layoffs A layoff means that an employee has been temporarily released from the obligation to work in connection with cutbacks or operational stoppages. Either a full or partial layoff must be specified regardless of the duration. Leave must be specified if an employee is on full or partial leave from employment for 14 days or more. If an employee has several shorter but consecutive/connected periods of leave with a combined duration of more than 14 days in the course of 12 months, these periods must be reported. Both paid and unpaid leave must be reported. When reporting leave and layoffs, each individual leave and layoff must include the following information: a. Start date b. End date, if known. c. Percentage 15 a b c 16. Commuters You should only tick here if the employee is a commuter. 16 An employer is regarded as a commuter if, due to his/her job, he/she must commute between his/her home and independent housing near his/her place of work. To be regarded as a commuter, the employee's place of residence for purposes must be different to where he/she works. An employee may determine his or her commuter status here: 13

14 j) Norwegian commuters Person -resident in Norway who commutes between a residence in Norway and a residence in Norway or abroad, and who is entitled to deductions for additional expenses for periods of work involving stays away from home. k) Foreign nationals resident in Norway Foreign employees who have a deduction card with the standard deduction. Foreign employees resident for purposes in Norway who are not entitled to a deduction for additional costs incurred through commuting between a foreign country and Norway. Foreign employees who have limited liability in Norway and who do not meet the requirements for commuter status. I) Foreign commuters Person -resident abroad who commutes between a residence abroad and a residence in Norway. Applies to foreign employees commuting from EEA countries with a deduction card without the standard deduction and foreign employees with limited liability to Norway commuting from a country outside the EEA with a deduction card without the standard deduction. 17. Special circumstances 17 n) You should select this option if the employee is not covered by Norwegian national insurance legislation. If there is documentation from the national insurance authorities which confirms that the employee is not insured in Norway, remuneration is exempt from employer's national insurance contributions. For example, when form A1/E101 shows that a named employee is comprised by the national insurance legislation of another EEA country, or that a notice from the Norwegian Labour and Welfare Administration shows that the employee is not subject to Norwegian national insurance legislation. o) You should select this if the employee is resident abroad for purposes and state the country. This will be relevant to income stated in fields 10 and 17 and income earned on the Norwegian Continental Shelf (separate page in the a melding fields ). 18. Maritime employment In the case of maritime employment, you must select: (only one tick per line) a. Ship register b. Vessel type c. Shipping area 14

15 18 a b c The relevant ship registers are the Norwegian Ship Register (R), the Norwegian International Ship Register (NIS) or the Foreign Ship Register (UTL). If a vessel has been used in both domestic and international service during a reporting period, it is the vessel's trading area at the time of submission of the report that must be stated. 15

16 17. What must be completed for the different types of employment? Field Description Obligatory for Start date When the employment started Ordinary employment Maritime employment End date Occupation code Remuneration type Number of hours per week to which a full-time position equates Agreed FTE percentage Most recent change in FTE percentage Date of most recent salary change To be completed in cases where the employee leaves during the period covered by your report. All positions have an occupation code. You can find these codes at Salaried, hourly paid, fees, paid on commission basis or as piecework. In cases where several types apply, choose the highest proportion in terms of amount. The agreed number of working hours per week which a full-time position in equivalent employment in the enterprise would constitute. Unpaid meal breaks must be deducted hours may be entered in this field if this has not been defined by the enterprise. The proportion of a full-time position the employment comprises. The FTE percentage is the ratio between the number of hours per week in a full-time position and the number of hours per week which the employment comprises. This may be set to 0 in cases where no working hours have been agreed. Any changes to the agreed working hours must be specified here. This date will be the same as the start date if the FTE percentage has not changed. Last permanent change of rate for salary. This date will be the same as the start date if the salary has not changed. This will not apply as a wage change if the occupation or FTE percentage/working hours have changed. *Only obligatory for fixed salaries and hourly wages **Only obligatory for fixed salaries Freelancers, contractors [..] Ordinary employment Maritime employment* Ordinary employment Maritime employment Ordinary employment Maritime employment Ordinary employment Maritime employment Ordinary employment Maritime employment** Ordinary employment Maritime employment 16

17 Page 3 of the form. 18. Income and deductions The various s can be divided into: s All s paid in cash, including electronic transfers, etc. Payments in All s paid other than cash and electronic transfers, etc. Example: Payments in the form of goods, free use of a phone, the of a low-interest loan, services, rights of use or other s. This applies irrespective of whether the is made available to the recipient free of charge or at a reduced price/rate. s which an employee receives to cover costs incurred in performing work. The may provide a surplus to the employee or include an element of pay. In addition to reporting an amount, for some payments you must state the number of hours, kilometres, days or 24 hour periods, 19. Reporting income s When you report income s you must know whether they are cash remuneration, hourly wages or overtime. We have marked all fields on the form with a number. In the table below is an overview of the different types of income that you can report, where on the form the shall be reported, and a description of what type of it is. You will also find information as to whether this is a that may be subject to withholding and whether this should form part of the basis for calculating employer's national insurance contributions. 17

18 Example: Means that the may be subject to withholding, not that an actual deduction has been made. For example, because the employee has a exemption card. Reference to former codes num ber Type of 1 Fixed salary 2 Hourly wage 3 4 Overtime payment Fixed supplement Description of Agreed fixed gross salary before, fixed agreed overtime remuneration and pay for employees paid on a commission or percentage basis. er codes 111 and 129 Covers employees with an agreed hourly wage rate and number of hours used as a basis for the payment of hourly wages. When reporting overtime remuneration, the number of hours on which the agreed overtime is based must be reported along with the wage paid. er codes 111 and 129) Overtime remuneration is a cash fee paid as compensation for overtime work. The number of hours must be reported. er codes 111 and 129 Fixed supplements may for example include b supplement, stabilisation supplement, selective supplement for nurses and supplement for shift responsibility, professional responsibility, managerial responsibility etc. er codes 111 and 129 With holding contributions * * * * Means that the should generally form part of the employer's national insurance contribution basis unless the following exemptions exist: Exemption from employer's national insurance contributions if there is documentation from the national insurance authorities which confirms that the employee is not insured in Norway. For example, when form A1/E101 shows that a named employee is comprised by the national insurance legislation of another EEA country, or that a notice from the Norwegian Labour and Welfare Administration shows that the employee is not subject to Norwegian national insurance legislation. Field n must be ticked. 18

19 20. Guide to completing the fields in the form Pay and cash remunerations number 1 Fixed salary Type of Description of Agreed fixed gross salary before, fixed agreed overtime remuneration and pay for employees paid on a commission or percentage basis. er codes 111 and 129 contributions * 2 Hourly wage Covers employees with an agreed hourly wage rate and number of hours used as a basis for the payment of hourly wages. er codes 111 and 129 * Overtime remuneration Fixed supplement Public holiday supplement Irregular supplement linked to worked hours Irregular supplement linked to nonworked hours 8 Holiday pay Overtime remuneration is a cash fee paid as compensation for overtime work. When reporting overtime remuneration, the number of hours on which the agreed overtime is based must be reported along with the wage paid. The number of hours must be reported. er codes 111 and 129 Fixed supplements may for example include b supplement, stabilisation supplement, selective supplement for nurses and supplement for shift responsibility, professional responsibility, managerial responsibility etc. er codes 111 and 129 Under public holiday supplement, you must report the supplement paid for work performed on a public holiday. It is the amount of the supplement itself that is to be reported under public holiday supplement. er codes 111 and 129 This is a supplement that is paid irregularly for circumstances linked to the position or occupation, workload, working hours or workplace. For as long as the employee must remain at the workplace, it is considered "time worked", even if no actual work is being performed. er codes 111 and 129 This is a supplement paid irregularly for periods when the employee is not present at work. er codes 111 and 129 Holiday pay covers all cash payments for holiday, regardless of how they are calculated (there are major differences in how this pay is calculated between different industries and tariff areas). Comprises all holiday pay, regardless of whether the calculation is based on a percentage rate or is a holiday supplement to an ordinary fixed salary er codes 111 and 129 * * * * * * 9 Bonus A bonus is remuneration that can be linked directly to effort or achievements in an enterprise. The remuneration may be linked to a specific effort at individual or group level where an employee receives remuneration for the performance of his general work, or for a specific task. Remuneration may be paid to employees linked to the enterprise's results. er codes 111 and 129 * 10 Directors' fees and remuneration/ This applies to both fees and remuneration for members of a board, representative body, committee, council etc. The remuneration must be reported even if holding office is part of the * 19

20 Pay and cash remunerations number holding of office Type of Description of recipient's normal activities. This country/country code must be specified in field o if the employee is resident abroad for purposes. er codes 111, 114, 12 contributions Pay and cash remunerations number Other 14 Severance pay, subject to withholding Severance pay, not subject to withholding Pay following death 15 Capital income 16 Tax-free compensation Type of Description of Severance pay is a cash that provides financial compensation to employees who involuntarily lose their job through dismissal, termination or by agreement with the employer. The payment of wages after an employee has left their position (back pay) is considered to constitute severance pay. Severance pay is considered to be pay and may be disbursed in instalments or as a lump-sum payment, and may combine able and -free parts. er codes 111 and 129 Covers disbursement of -free severance pay and additional severance pay in accordance with tariff agreement. Under certain conditions, exemption is granted. The conditions depend both on the agreement's formal foundation (who are the parties to the agreement) and on the agreement's terms (amount, length of service and age). er code 916 Comprises all cash s that do not naturally belong under any of the above s. er codes 111 and 129 and possibly 149 Applies to pay and holiday pay which the deceased had earned before death, but to which the person had no actual or legal claim to have paid before death. er code 923 Includes other income only if to be treated as capital income. E.g. interest on overdue payment of wages, pensions, holiday pay etc. Royalties ed as capital income, i.e. rights where no separate work input occurs, e.g. inherited rights. er code 923 Covers: er code 911 compensation for non-economic loss in connection with Section 5-10 e and Sections and 15-14, of the Working Environment Act) for an amount up to 1½ times the National Insurance basic amount. non-economic loss in connection with wrongful summary dismissal (without notice) pursuant to Section of the Working Environment Act. compensation for non-economic loss in connection with Sections 3-2 and 3-2 a, concerning permanent injury compensation, or Sections 3-5 and 3-6, concerning redress, of the Compensation Act. compensation for permanent injury following occupational injury; cf. Section of the National Insurance Act. contributions * * 20

21 Pay and cash remunerations number Pay and other remuneration not liable for Pay from labour market schemes Pay in the event of compulsory liquidation or State guarantee Tax-free income from employment for children under the age of 13 Seafarers wages paid to crew members on fishing, small whaling and sealing vessels Type of Description of Reporting of this is performed to allow national insurance and employer's national insurance contributions to be established. You must state where the employee is resident for purposes in field o. Covers: Cross-border commuters who are resident in Sweden or Finland and who work in Norway. Foreign employees with a Norwegian employer who are engaged in land transport in two or more EEA countries, provided that the pay is earned abroad. Airline personnel with a Norwegian employer, who are resident abroad, and who perform work in two or more EEA countries. Persons who work on board Norwegian fishing vessels. Pay etc. to payment recipients who are resident in another EEA country and who work on board Norwegianregistered fishing vessels. er code 927 Labour market schemes refers to participation in the following types of measures: work experience schemes, temporary employment initiatives, skills, employment training and job creation for the unemployed (KAJA), cover work for the unemployed, employment measures for the occupationally disabled in public sector enterprises, work training groups, integration subsidies, assisted work schemes, work preparation training and secondment er code 141 Applies to disbursed guarantee amounts pursuant to the Act relating to the State Guarantee for Wage Claims in the event of Bankruptcy etc. and the disbursement of pay from the assets of a company in liquidation, or dividend of wage claims, earned before the compulsory liquidation. Pay/holiday pay earned during the period of notice, which is deemed to be a priority claim on the assets of the company in liquidation, is also reported here. If an employer has been ordered to work his/her period of notice after the commencement of liquidation proceedings and the pay is deemed to be a preferential claim, this pay should be reported as ordinary pay. er code 123 Applies to -free income from employment of up to K 10,000 paid to children aged 12 years or younger at the end of the year. er code 917 Seafarers wages paid to crew members on fishing, small whaling and sealing vessels No employer's contribution shall be calculated when it is replaced by a product. er code 144 contributions * * 21

22 Pay and cash remunerations number Salary earned abroad Pay - not liable for for diplomatic or consular missions Foreign seafarers - not liable for Seafarers' wage supplements, subject to withholding Seafarers' wage supplements, not subject to withholding Type of Description of Applies to pay and other cash /remuneration for work carried out abroad. The recipient of the may be resident for purposes in Norway or abroad. The country code for the country of earnings must be specified. er code 113 Applies to employees who are not Norwegian citizens or who are not permanently resident in Norway. The country code of where the employee is resident for purposes must be specified. er code 115 Applies to s to seafarers who are resident abroad for purposes, employed on an NIS vessel and are members of the Norwegian national insurance scheme. The country code of where the employee is resident for purposes must be specified. er code 126 This applies to wage supplements disbursed for the period that seafarers are at home. For practical and administrative reasons, seafarers' wage supplements are generally paid as a fixed amount per month regardless of whether this corresponds with an actual free period in each specific month. If you exceed K 16,500 over a year, you cannot report the wage supplement as a whole for the same employee, but must report the able and -free parts separately. er code 117 The seafarers' wage supplement is free of withholding if it does not exceed K 16,500 over a year. er code 925 contributions * * * * * 22

23 s number Phone/ broadband, etc. (electronic communication) Overtime subsistence 29 Nuisance bonus Other, subject to withholding Other, not subject to withholding Telephone/broa dband, etc. (electronic communication) Type of Description of Here you need to report s derived from electronic communications. For employees who have the costs of one or more services covered as expense s, the able comprises the amount actually covered (refunded subject to documentation) limited to up to K 4,392 per annum. er code 130 Applies to paid subsistence s not subject to withholding in connection with overtime. Such s are not subject to withholding up to the Directorate of Taxes rate, provided that the payer has been away from home for 12 hours or more. er code 825 A nuisance bonus is a supplement paid in some cases as compensation for additional costs for work clothing as well as being compensation for inconvenient work. The entire amount of the nuisance bonus must be reported as subject to withholding, regardless of whether part of it is -free. er code 151 Applies to expense s subject to withholding which do not require detailed specification. For example, work clothing subject to withholding, cashingup, dog-keeping supplement and office expenses, etc. er code 199 Applies to expense s not subject to withholding which do not require detailed specification. For example, cashing-up, uniform, office expenses, dog-keeping, expense for family day care centres, etc. er codes 749 and 849 Employees who have one or more electronic communications services covered as a payment in will have an annual addition to income of K 4,392. The able s comprise K 366 per full or part month in which the employee has the services at their disposition. er codes 130 and 136 contributions * * * * 23

24 Payments in number on loan interest Taxable part of insurance (excluding group life) 72 Free board 73 Free lodging 74 Free housing Other, subject to withholding Other, not subject to withholding Type of Description of Applies to loans granted to an employee by an employer at an interest rate that is lower than the normal interest rate. The is the difference between the normal rate and the loan rate (if the loan rate is lower). In the case of lowinterest loans in the same period, the s can be reported together. er codes 120 and 136 Covers s from premiums paid by the employer. The occupational injury insurance premium that covers the employer s normal liability for damages is not reportable, but if an occupational injury insurance that covers more than this has been taken out, or, for example, a holiday and leisuretime insurance has also been taken out, then this additional premium must be reported here. For example, group life insurance premiums, annuity premiums, premiums for IPS, able accident insurance premiums, etc. er codes 116 and 136 Applies to a of free board (including reimbursements) within an employment relationship that is able and subject to withholding. The number of days must be stated. The Directorate of Taxes stipulates the rates for free subsistence every year. er codes 110 and 136 Applies to a of free lodging (including reimbursements) within an employment relationship that is able and subject to withholding. A of being housed in a single room alone or with another comes under the rules on free lodging, while a of being housed in more than one room comes under the rules on free housing, see below. The number of days must be stated. The Directorate of Taxes stipulates for free lodging every year. er codes 110 and 136 Applies to wholly or partially free housing in employment relationships. A of being housed in a single room alone or with another is treated as free lodging, see above. er code 121 Applies to payments in which are able and subject to withholding, which do not require separate itemisation and which constitute remuneration for work performed in Norway or abroad. er codes 112, 136, 137. Applies to an employee's from free use/loan of capital assets without transfer of ownership. The is set at what it would cost to hire an equivalent item on the open market. er code 549 contributions * * * * * * 24

25 Deduction number Type of Description of contributions 37 Union dues Deduction Pension scheme premiums National Insurance premiums and education and development fund premiums Deduction Deduction 40 Portacabin rent Deduction Applies to trade union dues, both when the dues have been deducted from the pay and when they are paid directly by the employee to the trade union and he/she presents documentation to this effect to the employer. When calculating a prepayment deduction, you must reduce the deduction basis by the deducted trade union dues when the employer has made a deduction for the dues from the pay. It is important to note that the employer's national insurance contribution basis is not reduced even though the deduction basis is reduced. er code 311 Applies to premiums for approved private pension schemes, including pension schemes for forest workers, fishermen and seafarers. This also covers deducted contributions to occupational pension schemes and defined-contribution pension schemes. er code 312 Applies to National Insurance premiums and deducted education and development fund premiums. er code 314 Applies to portacabin rent paid, both when it has been deducted from pay and when it has been paid directly by the employee (to the lessor). er code 315 Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable 25

26 Work-related travel number Lodging subject to withholding Subsistence expenses covered directly by the employer Travel overnight supplement Travel subject to withholding, other Board subject to withholding Travel subsistence without overnight stay Travel subsistence with overnight stay in a hotel Travel subsistence with overnight stay in a guesthouse. Type of s Description of If an is paid that exceeds the actual documented lodging expenses, the excess amount is subject to withholding. Also applies to paid s for and reimbursement of lodging expenses to foreign employees staying in Norway. er codes 156 and 157 s not subject to withholding for subsistence expenses covered directly by the employer. The number of days must be specified. er code 619 Undocumented overnight supplement for domestic travel. The number of days must be stated. er code 610 Applies to other s for business travel and which are subject to withholding. Such an will be subject to withholding if it does not fulfil the documentation requirements stipulated in the Tax Payment Regulations, if it has not been paid in accordance with the provisions of the Norwegian government travel expense rates (special agreement) or a tariff agreement, or if it exceeds the Directorate of Taxes' rates. er code 155 Applies to subsistence paid for business travel and subject to withholding. Such an will be subject to withholding if it does not fulfil the documentation requirements stipulated in the Tax Payment Regulations, if it has not been paid in conformity with the provisions in the Norwegian government travel expense rates (special agreement) or a tariff agreement, or if it exceeds the Directorate of Taxes' rates. er code 155 Subsistence for business travel without any overnight stays, not subject to withholding. The number of days must be stated. er code 614 Subsistence for business travel with overnight stays, not subject to withholding. The number of days must be stated. er code 610 Applies to a subsistence paid and not subject to withholding when an employee has stayed overnight in a guesthouse. The number of days must be stated. er code 627 contributions * * * 26

27 Work-related travel number Travel subsistence with overnight stays in a bedsit/portac abin/private accommodati on Travel subsistence with overnight stay in a hotel over 28 days. Travel subsistence with overnight stays for drivers driving abroad Type of Description of Applies to a subsistence paid and not subject to withholding when an employee has stayed overnight in a bedsit/portacabin or private accommodation. The number of days must be stated. er code 623 Applies to subsistence s paid when the work stay in one place has lasted for more than 28 days and the employee has stayed at a hotel. The number of days must be stated. For work stays abroad, you must state the country of earnings. It is the from and including the 29th day that is reported here. er codes 613 and 616 Applies to subsistence s paid to long-distance drivers for journeys abroad. The number of days must be stated. er code 626 contributions 27

28 Car num ber Fixed car Distancebased subject to withholding Km 57, Company cars Type of Payments in Description of Withho lding Fixed car subject to withholding er code 153 Applies to car s subject to withholding disbursed for professional and official journeys per distance travelled. Applies to car s that exceed the Directorate of Taxes prepayment deduction rates and car s that do not fulfil the documentation requirements laid down in the Tax Payment Regulations. The number of kilometres must be stated. er code 153 Applies to paid car s not subject to withholding, passenger supplements not subject to withholding and s for the use of other conveyances not subject to withholding (including trailer supplements). The type of vehicle and number of kilometres must be stated. Passenger supplements must be stated separately. er codes 711, 712, 714. "Ordinary car" applies to the an employee gains from the private availability of an employer's car. "Other" (vehicle type) concerns the of private use of an employer s car in cases where the list price is clearly disproportionate to the of the private use. "Vehicles outside the standard rule" applies to lorries with a total weight of 7,500 kg or more and buses with more than 15 passenger seats, vehicles which, as a result of their design or interior fittings, are neither suitable nor intended for private use and which are not used privately except for travel to/from work, vehicles which, by law or other statutory provision, it is prohibited to use privately for purposes other than travel to/from work and vehicles registered for nine or more passengers provided they are used as part of a transport scheme organised by the employer for the transport of employees to/from work and are not used privately except for travel to/from work. Reporting is performed for each whole or commenced calendar month (calculated as twelfths) for which the car has been available. The type of vehicle, list price and registration number/car pool must be stated. For vehicles outside the standard rule, the total number of kilometres and travel to/from work must also be specified. er codes 118, 125, 135 and 136 Employ er's contrib utions * * * 28

29 For commuters number 61 Board 62 Lodging 63 Housing Savings on household costs Home visits, other Type of Description of Applies to a of wholly or partially free board (including reimbursements) provided to a commuter Fields j or l must be selected. The number of days must be stated. er codes 522 and 525 Applies to the of wholly or partially free lodging (including reimbursements) provided to a commuters. A of being housed in a single room alone or with another comes under the rules on free lodging. Fields j or l must be selected. The number of days must be stated. er codes 522 and 525 Applies to wholly or partially free housing provided to commuters. Fields j or l must be selected. The number of days must be stated. er codes 522 and 526 If the employer covers costs for a commuting employee away from home by reimbursements or free board (payment in ) the employee shall be ed for savings on household costs in accordance with the rate for free board (all meals). The number of days must be stated. The Directorate of Taxes stipulates for free subsistence every year. er code 143 Applies to the employer's purchase of tickets in connection with a commuter's visit home in Norway or abroad. Fields j or l must be selected. The number of kilometres must be stated. er codes 723 and 724 contributions * 66 Board Applies to s for commuting costs. Fields j or l must be selected. The number of days must be stated. er codes 628 and Lodging in own Portacabin/ caravan 68 Lodging Applies to s paid for lodging to employees during work stays outside the home who use their own Portacabin or caravan. Such s are not subject to withholding when they do not exceed the standard valuation rules deduction rate for undocumented lodging expenses. The number of days must be stated. er code 624 Applies to s for lodging to foreign commuters. Field l must be selected. The number of days must be stated. er code Home visits, km Applies to distance-based not subject to withholding that does not exceed the Directorate of Taxes rates and is paid to cover travel expenses for home visits in Norway or abroad for commuters. Fields j or l must be selected. The number of kilometres must be stated. er codes 721 and

30 For commuters number Home visits, other Subsistence expenses covered directly by the employer Type of s Description of Applies to reimbursements of expenses on tickets and other expense s in connection with a commuter's visit home in Norway or abroad. Fields j or l must be selected. The number of kilometres must be stated. er codes 721 and 725 s not subject to withholding for commuting covered directly by the employer. The number of days must be stated. er code 620 contributions 21. Supplementary sheets Some payments require further details. This applies to income earned on Svalbard, Jan Mayen and in Norwegian dependencies, pension and business income, income giving entitlement to seafarers and income earned on the Norwegian Continental Shelf. We have therefore prepared four supplementary sheets that can be attached to the a- melding. You must upload these in the same place as the a-melding, at: The four supplementary sheets are Svalbard, Jan Mayen and the Norwegian dependencies Pension and business income Income earned on the Norwegian Continental Shelf Seafarers with entitlement to special 30

31 Supplementary sheet for pension and business income Pensions number Pensions and employment-related annuities etc. Early retirement pension New early retirement pension in the private sector Tax-free back pay and back payments of pensions Type of Description of cash cash cash Applies to pension disbursements from parties other than the National Insurance scheme. Employment-related annuities (group annuities) taken out before 1 January 2007 and surviving spouse's pensions also belong in this group. er codes 211 and 212 Applies to early-retirement pension in the private sector commencing before You must state the retirement percentage and period. er code 227 New early-retirement pension in the private sector commencing on or later. You must state the retirement percentage and period. er code 243 Applies to -free pay/pensions paid on a person's death which are not earned before the death (up to 1½ x National Insurance basic amount). When determining the -free component, the basic amount at the time of death should be applied; see Section 5-40 (1) of the Taxation Act. er code 916 contributions 415 Tax-free back pay and back payments of pensions Applies to able pay/pensions paid on a person's death which are not earned before the death. Tax liability arises when the amount exceeds 1½ times the basic amount in the National Insurance scheme er code Other Applies to pension s that do not belong under any of the pension s specified above. er code

32 Payments in number Car derived from surrendered property 410 Housing Telephone/broadb and, etc. (electronic communication) on loan interest Type of 413 Other Other Description of from surrendered property means that the seller of such a property reserves the right to certain payments in for the rest of his/her life as part of the payment. The from surrendered property may consist of cash, free housing, board, etc. s from surrendered property are only reported once per annum. er code 216 Car er code 230 Housing er code 230 Telephone/broadband, etc. (electronic communication) er code 230 on loan interest er code 246 If the payment in is not mentioned here, you must use "Other". er code 230 contributions Business income number Payment (share of catch or proceeds), cash remuneration Payment to childminder in own home, cash remuneration Type of cash cash Description of Share of catch or of proceeds of sale of catch (including minimum share) to fishermen. Gross monthly advance on share of catch or of proceeds of sale for the month the payments are made. The result of the share settlement should be reported for the actual month the settlement was made. This applies regardless whether the result of the share settlement positive or negative. When reporting share of catch or proceeds of sale in connection with the year-end, the realisation principle shall be observed. More specifically, income earned in year 1 paid as share settlement in year 2 shall be reported on an a-melding in December of year 1. This is a continuation of the practice with regard to reporting via certificates of pay or deducted. The number of days must be stated. er code 446 Here you report remuneration for private child-minding carried out in the child-minder s home when the child has not reached the age of 12 before the end of the income year or is older but has special care needs. The number of children and the number of months must be stated. er code 404 contributions 32

33 Business income number 503 Payment to childminder in own home, expense Type of Description of Here you should report the part of the fee that concerns s for food and wear and tear (expense ) for private child-minding carried out in the child-minder's home when the child has not reached the age of 12 before the end of the income year or is older but has special care needs. The number of children and the number of months must be stated. er code 404 This only applies to fees or other remuneration paid to a creator of intellectual property. Royalties ed as capital income, i.e. rights where no separate work input occurs, e.g. inherited rights. er code 401 contributions 504 Other (e.g. royalties), cash remuneration cash Royalties ed as capital income, i.e. rights where no separate work input occurs, e.g. inherited rights reported in field Other (e.g. royalties), payment in * Payments to self-employed persons without a fixed place of business are no longer covered by the a-melding but become a new statement type. The reporting of such payments has previously formed part of certificates of pay or deducted. This only applies to fees or other remuneration (payment in ) paid to a creator of intellectual property. er code 401 Royalties ed as capital income, i.e. rights where no separate work input occurs, e.g. inherited rights reported in field 15. * Error in form. Should be "payment in ", not "expense ". 33

34 Supplementary sheet for Svalbard, Jan Mayen and the Norwegian dependencies p. Residence on Svalbard For residents of Svalbard, in principle most types of income are liable for on the archipelago and fall under the PAYE scheme, unless the income is wages for work earned on the mainland or abroad. Employees with continuous periods of stay on Svalbard in excess of 30 days without being resident for purposes will come under the PAYE scheme as regards the income that is earned on Svalbard during the period. Here, you should specify the period of residence on Svalbard and the prepayment deduction which concerns deducted and National Insurance contributions to Svalbard under the PAYE scheme. q. Periods of residence on Jan Mayen and the Norwegian dependencies Persons who are covered by the Jan Mayen Taxation Act will be ed according to the PAYE provisions in the Svalbard Taxation Act, but the must be paid to the mainland. Here, you specify the period of residence on Jan Mayen and the Norwegian dependencies. The prepayment deduction which concerns deducted from the pay of a worker residing on either Jan Mayen or the Antarctic should be specified here. Only deducted must be entered here. National Insurance contributions deducted from the pay of a worker residing on Jan Mayen or the Antarctic is specified separately. Deductions num ber Type of Description of Deductions from pay and other remuneration earned on Svalbard, Jan Mayen and the Norwegian dependencies Deduction Svalbard, Jan Mayen and the Norwegian dependencies have a separate page in the a- melding. This page must be used in cases where separate rules apply to these areas. er codes 311, 312, 314 and 315. See the guidance under fields Not applicable contributio ns Not applicable 34

35 Pay and cash remunerations num ber Type of Description of Pay and other remuneration earned on Svalbard, Jan Mayen and the Norwegian dependencies /payment in /expense Pension and business income - Svalbard only num ber Type of Description of Pensions and payments in in pensions earned on Svalbard Business income earned on Svalbard /payment in /payment in /expense Svalbard, Jan Mayen and the Norwegian dependencies have a separate page in the a-melding. This page must be used in cases where separate rules apply to these areas. Fields 205 to 217 corresponds to the previous codes 913 and 914. See the guidance under fields 1 to 13. Fields 218 to 269, see the guidance under fields 14 to 75. Svalbard, Jan Mayen and the Norwegian dependencies have a separate page in the a-melding. This page must be used in cases where separate rules apply to Svalbard. See the guidance under fields 401 to Svalbard has a separate page in the a-melding. This page must be used in cases where separate rules apply to Svalbard. See the guidance under fields 501 to 505. / / () Employe r's contribut ions / Employe r's contribut ions / Taxable back pay and back payments of pensions Jan Mayen and the Norwegian dependencies num ber 485 Type of Description of Taxable back pay earned on Jan Mayen and the Norwegian dependencies Svalbard, Jan Mayen and the Norwegian dependencies have a separate page in the a-melding. This page must be used in cases where separate rules apply to Jan Mayen. See the guidance under field 415. Employe r's contribut ions 35

36 Supplementary sheet for foreign workers on the Norwegian continental shelf Applies to income earned on the Norwegian continental shelf by a worker who is resident abroad for purposes and on a foreign shelf by a Norwegian worker. r. Earned on auxiliary vessels by a foreign worker Applies to pay and other remuneration earned on auxiliary vessels on the Norwegian continental shelf and paid to a worker who is resident abroad for purposes. You must state where the worker is resident for purposes. er code 149. t. Earned on the Norwegian shelf by a foreign worker Applies to pay and other remuneration earned on the Norwegian continental shelf and paid to a worker who is resident abroad for purposes. You must state where the worker is resident for purposes. er code 124. s. Employee is resident in US for purposes Applies to pay and other remuneration earned on the Norwegian continental shelf and paid to a worker who is resident in the USA for purposes. Select if it concerns pay for the first 60 days. er code 149 u. Earned on foreign shelf by a Norwegian worker Applies to pay and other remuneration earned on a foreign continental shelf and paid to a Norwegian worker. The country of earning must be stated. er code 113. number Type of Description of contributio ns Pay and other remuneration earned on the Norwegian Continental Shelf foreign nationals cash There is a separate page for the Norwegian Continental Shelf in the a-melding. Applies to pay and other remuneration earned on the Norwegian Continental Shelf and paid to beneficiaries who are resident abroad for purposes. The employment period must be stated for all payments. er codes 113, 124 and 149 * 612 Board subject to withholding Payme nt in There is a separate page for the Norwegian Continental Shelf in the a-melding. Applies to board for offshore workers. The employment period and number of days must be stated for all payments. ** The is liable for if the employee has a total annual personal income exceeding K 600,000. er code 119 ** * 613 Board not subject to withholding Payme nt in There is a separate page for the Norwegian Continental Shelf in the a-melding. Applies to board for offshore workers not subject to withholding. The employment period and number of days must be stated for all payments. er code 527 * *) See page 17 36