1. No category

A101 A-meldingen
Reporting of pay and employment for two employees
This is required in order to complete the A-melding
•
•
•
•
The Norwegian legal organisation number and the business number(s), are found in the Register of Legal
Entities: www.brreg.no/
Employment contract for employee
Payslip for employee
Guidance for paper submissions is found at www.altinn.no
If you submitt several a-meldings on paper for the same calendar month, the last submission is valid (per business
number). All compulsory fields (marked with *) must be completed each time, even in cases where there have
been no changes since the previous submission. The form must be sent to:
A-meldingen
Postboks 4329
NO-2308 Hamar
Norway
Number of pages submitted
Number of employees
Employer contact details
Norwegian organisation number
*
Address
Norwegian business number
*
Postcode
*
Telephone
*
*
e-mail
*
*
(mm-yyyy)
Name of enterprise
Name of contact person
Signature
Date
*
*
Town/city
*
This form covers the period (calendar month and year)
Signature
*
Payment
Employer's national insurance contributions and advance tax deductions must be paid to the tax collector every other month. Account number for
your tax collector: http://www.skatteetaten.no/Kontonummer. An individual customer identification number (KID) is required when making a
payment: http://www.skatteetaten.no/kid. Please note that there is one KID number for employer's national insurance contributions and one KIDnumber for advance tax deductions.
=
Advance tax deductions to pay (all employees)
Employer's national insurance contributions Basis
Refund
Pensions
Zone
Rate
Calculated contributions
%
General industries
%
Sector-exempt activity
%
Agriculture, forestry and fishing
%
Road freight transport
%
Svalbard
%
Employees sent from USA/Canada
Seamen with fixed tax rate
To be rounded down to the nearest krone
number
kr
Employer's national insurance contributions to pay =
A101 v1.01E
be rounded down to the
* To
nearest whole kroner
A101 A-meldingen
About the employment
Norwegian organisation number
*
Calendar month (mm-yyyy)
*
Employee
Name of employee
*
Norwegian ID number (fnr og dnr)
*
International number (where a Norwegian ID number has not been issued)
Tax identification number (TIN)
Country
Date of birth
Passport number
Country
Date of birth
Value added tax number (VAT)
Country
Date of birth
Social security number (SOCSEC)
Country
Date of birth
Advance tax deductions
To be rounded down to the nearest krone
End date of employment (if applicable)
Start date of employment
*
(dd.mm.yyyy)
Type of employment*
*
Occupation codes can be found in the
directory of occupations:
http://www.ssb.no/a/yrke
i) Commission
h) Piecework
g) Fees
e) Hourly paid
Remuneration type
f) Salaried
(dd.mm.yyyy)
Occupation code
If a, b or c please tick one box
Please tick a, b, c, d or e
Number of hours
per week to
which a full-time Agreed FTE
position equates percentage
Ordinary employment
b
Maritime employment
c
Freelancers, contractors and fee recipients, etc
d
Pensions or other non-employment remunerations
e
Non-employment in connection with, for example, benefits from surrendered property, RF-1199 etc.
Start date
Date of most
recent salary
change
dd.mm.yyyy
If you tick a, b or c, please fill in
a
For leave and layoffs
Date of most
recent change of
FTE percentage
dd.mm.yyyy
End date
Percentage
Leave
Layoff
For commuters (maximum one tick)
j
Norwegian commuters (can use the fields 61-71)
k
Foreign commuters with a tax deduction card with standard deduction (cannot use the fields 61-71 as the commuter benefits are given through standard deductions)
l
Foreign commuters with a tax deduction card without the standard deduction (can use the fields 61-71)
For foreign employment
n
Employee not covered by Norwegian national insurance legislation (specified in form A1/E101 or via notification from the Norwegian Labour and Welfare Administration)
o
Tax-resident abroad
Country
(affecting field 10 and 17)
For maritime employment
Ship register
NOR
Norwegian International Ship Register (NIS)
International ship register (UTL)
Vessel type
Tourist
Drilling platform
Other
Shipping area
Domestic
International
A101 v1.01E
A101 A-meldingen
Income and deductions
Employee, Norwegian ID (fnr og dnr)
Pay and cash remunerations
Quantity Total amount
1
2
Fixed salary
*
Hourly wage
Total amount
for pension schemes
39 National
insurance premiums and education and
development fund premiums
3
Overtime payment
4
Fixed supplement
40 Portacabin
5
Public holiday supplement
Business travel
6
Irregular supplement linked to worked hours
41 Business
7
Irregular supplement linked to non-worked hours
42 Subsistence
8
Holiday pay
43 Travel
9
Bonus
45 Travel,
10 Directors'
Calendar month (mm-yyyy)
union fees
38 Premium
hours
*
Deductions
37 Trade
hours
Norwegian organisation number
fees and remuneration/holding of office
46
rent
Quantity Total amount
travel lodging
expenses covered directly by the employer days
days
overnight supplement
other
Board subject to withholding tax
days
11 Severance
pay, subject to withholding tax
47 Travel
12 Severance
pay, not subject to withholding tax
48 Travel subsistence
with overnight stay in a hotel
days
49 Travel subsistence
with overnight stay in a guesthouse
days
13 Other
subsistence without overnight stay
Travel subsistence with overnight stays in a
days
bedsit/portacabin/private accommodation
51 Travel subsistence with overnight stay in a country code days
hotel more than 28 days
52 Travel subsistence with overnight stays for drivers days
driving abroad
50
14 Pay
following death
15 Capital
income
16 Tax-free
compensation
Car
Quantity Total amount
and other remuneration not liable for tax (you must
also fill in tax-resident abroad on the previous page, field o)
44 Fixed
18 Pay
75 Kilometre
17 Pay
from labour market schemes
19 Pay in
the event of compulsory liquidation or State guarantee
20 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
23 Pay
- not liable for tax for diplomatic or
consular missions
country code
24 Foreign
country code
seafarers - not liable for tax
25
Seafarers' wage supplements, subject to withholding tax
26
Seafarers' wage supplements, not subject to withholding tax
53 Ordinary
54 Electric
country code
earned abroad
allowance, subject to withholding tax
km
Kilometre allowans
21
22 Salary
car allowance
55 Other
km
car
km
car
km
vehicle
56 Passenger
km
supplements
Company cars
57 Ordinary
59 Other
Reg. number List price
Taxable amount
car
car
60 Car
outside standard
regulations
Expense allowances
27 Telephone/broadband,
28 Overtime
subsistence
29 Nuisance
bonus
Quantity
Total number of kilometres
Total amount
Driving between home and work
etc.
days
For commuters. You must also select j or l on the previous page.
Payments in kind
30 Other,
subject to withholding tax
61
Board
31 Other,
not subject to withholding tax
62
Lodging
days
days
63 Housing
Payments in kind
32 Telephone/broadband,
33 Benefit
Quantity
etc.
Free board
73
Free lodging
74
Free housing
on household costs
visits, other
number
days
days
days
66 Board
67 Lodging
in own Portacabin/caravan
69 Home
visits, kilometre allowance
subject to withholding tax
70
36 Other,
not subject to withholding tax
71 Subsistence
days
days
68 Lodging
35 Other,
A101 v1.01E
days
Expense allowances
part of insurance (eg. group life)
72
64 Savings
65 Home
on loan interest
34 Taxable
Total amount
Quantity Total amount
days
Home visits, other
days
number
expenses covered directly by the employer days
*
A101 A-meldingen
About the employment
Norwegian organisation number
*
Calendar month (mm-yyyy)
*
Employee
Name of employee
*
Norwegian ID number (fnr og dnr)
*
International number (where a Norwegian ID number has not been issued)
Tax identification number (TIN)
Country
Date of birth
Passport number
Country
Date of birth
Value added tax number (VAT)
Country
Date of birth
Social security number (SOCSEC)
Country
Date of birth
Advance tax deductions
To be rounded down to the nearest krone
End date of employment (if applicable)
Start date of employment
*
(dd.mm.yyyy)
Type of employment*
*
Occupation codes can be found in the
directory of occupations:
http://www.ssb.no/a/yrke
i) Commission
h) Piecework
g) Fees
e) Hourly paid
Remuneration type
f) Salaried
(dd.mm.yyyy)
Occupation code
Number of hours
per week to
which a full-time Agreed FTE
position equates percentage
you tick
If a, b or c please tick one If
box
Please tick a, b, c, d or e
Ordinary employment
b
Maritime employment
c
Freelancers, contractors and fee recipients, etc
d
Pensions or other non-employment remunerations
e
Non-employment in connection with, for example, benefits from surrendered property, RF-1199 etc.
Start date
End date
Date of most
recent salary
change
dd.mm.yyyy
a, b or c, please fill in
a
For leave and layoffs
Date of most
recent change of
FTE percentage
dd.mm.yyyy
Percentage
Leave
Layoff
For commuters (maximum one tick)
j
Norwegian commuters (can use the fields 61-71)
k
Foreign commuters with a tax deduction card with standard deduction (cannot use the fields 61-71 as the commuter benefits are given through standard deductions)
l
Foreign commuters with a tax deduction card without the standard deduction (can use the fields 61-71)
For foreign employment
n
Employee not covered by Norwegian national insurance legislation (specified in form A1/E101 or via notification from the Norwegian Labour and Welfare Administration)
o
Tax-resident abroad
Country
(affecting field 10 and 17)
For maritime employment
Ship register
NOR
Norwegian International Ship Register (NIS)
International ship register (UTL)
Vessel type
Tourist
Drilling platform
Other
Shipping area
Domestic
International
A101 v1.01E
A101 A-meldingen
Income and deductions
Employee, Norwegian ID (fnr og dnr)
Pay and cash remunerations
Quantity Total amount
1
Fixed salary
*
Calendar month (mm-yyyy)
Total amount
union fees
3
Overtime payment
4
Fixed supplement
for pension schemes
insurance premiums and education and
development fund premiums
40 Portacabin rent
5
Public holiday supplement
Business travel
6
Irregular supplement linked to worked hours
41 Business
7
Irregular supplement linked to non-worked hours
42 Subsistence
8
Holiday pay
43 Travel
9
Bonus
45 Travel,
2
Hourly wage
*
Deductions
37 Trade
hours
Norwegian organisation number
10 Directors'
38 Premium
39 National
hours
fees and remuneration/holding of office
46
Quantity Total amount
travel lodging
expenses covered directly by the employer
days
overnight supplement
other
Board subject to withholding tax
days
11 Severance
pay, subject to withholding tax
47 Travel
subsistence without overnight stay
12 Severance
pay, not subject to withholding tax
48 Travel
subsistence with overnight stay in a hotel
49 Travel
subsistence with overnight stay in a guesthouse
13 Other
days
days
days
Travel subsistence with overnight stays in a
days
bedsit/portacabin/private accommodation
country code days
51 Travel subsistence with overnight stay in a hotel
more than 28 days
52 Travel subsistence with overnight stays for drivers driving
days
abroad
50
14 Pay
following death
15 Capital
income
16 Tax-free
Car
compensation
Quantity Total amount
and other remuneration not liable for tax (you must
also fill in tax-resident abroad on the previous page, field o)
44 Fixed
18 Pay
75 Kilometre
17 Pay
from labour market schemes
19 Pay in
the event of compulsory liquidation or State guarantee
20 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
23 Pay
- not liable for tax for diplomatic or
consular missions
24 Foreign
country code
country code
seafarers - not liable for tax
25
Seafarers' wage supplements, subject to withholding tax
26
Seafarers' wage supplements, not subject to withholding tax
53 Ordinary
54 Electric
country code
earned abroad
allowance, subject to withholding tax
km
Kilometre allowance
21
22 Salary
car allowance
55 Other
km
car
km
car
km
vehicle
56 Passenger
km
supplements
Company cars
57 Ordinary
59 Other
Reg. number List price
Taxable amount
car
car
60 Car
outside standard
regulations
Expense allowances
27 Telephone/broadband,
28 Overtime
subsistence
29 Nuisance
bonus
Quantity
Total number of kilometres
Total amount
Driving between home and work
etc.
days
For commuters. You must also select j or l on the previous page.
Payments in kind
30 Other,
subject to withholding tax
61
Board
31 Other,
not subject to withholding tax
62
Lodging
days
days
63 Housing
Payments in kind
32 Telephone/broadband,
33 Benefit
Quantity
etc.
Free board
73
Free lodging
74
Free housing
on household costs
visits, other
number
days
days
days
66 Board
67 Lodging
in own Portacabin/caravan
69 Home
visits, killometre allowance
subject to withholding tax
70
36 Other,
not subject to withholding tax
71 Subsistence
days
days
68 Lodging
35 Other,
A101 v1.01E
days
Expense allowances
part of insurance (eg. group life)
72
64 Savings
65 Home
on loan interest
34 Taxable
Total amount
Quantity Total amount
days
Home visits, other
km
number
expenses covered directly by the employer days
*