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The a-melding report

The a-melding report is a monthly report that is submitted via Altinn (1.2). The report must be made for all employees earning above NOK 2,000 per year (this was 1,000 prior to 1 January 2025). This must include expense allowances and taxable payment-in-kind (Skatteetaten: Who is obliged to submit a-meldings).

An a-melding guide is available.

Note that employers with commercial payroll software can submit via that software if it is fully integrated to Altinn. If the commercial software is partially integrated then an a-melding (A02) report is filed. This is essentially the same as the a-melding report but is simply identified as an A02 version due to the use of commercial software.

The a-melding report calculates the withheld income tax and social security contributions in accordance with the employee's tax card. Employers must also:

1. Ìý

   •ÌýÌýÌýÌý make regular payments of amounts withheld to the tax authorities via Altinn (1.2)

2. Ìý

   •ÌýÌýÌýÌý make an annual return of salaries and amounts withheld to the tax authorities, and

3. Ìý

   •ÌýÌýÌýÌý issue pay and tax certificates