Norway Employer Payroll — A-melding, Arbeidsgiveravgift & Skattetrekk

Confirm the employer is registered in the Enhetsregisteret (Brønnøysund) with an organisasjonsnummer and has registered as an employer (arbeidsgiver) with Skatteetaten via Altinn. Verify each new employee's skattekort (tax deduction card) has been retrieved electronically from Skatteetaten before the first pay run. Establish the correct arbeidsgiveravgift sone (I–V) for each place of work.

Calculate gross lønn (salary) and all taxable benefits-in-kind (naturalytelser) for the period. Identify any trekkfrie ytelser (non-taxable items) such as deductible expense reimbursements. Apply the standard kilometergodtgjørelse rates (NOK 4.01/km 2025) for travel reimbursements and confirm whether the employer pays any skattefri naturalytelse within the annual NOK 8,000 threshold.

Apply the skattetrekk rate from each employee's skattekort to gross taxable pay plus taxable benefits. For employees without a valid skattekort, apply the default 50% trekkprosent. Aggregate the total skattetrekk for the bi-monthly remittance period (januar–februar, mars–april, mai–juni, juli–august, september–oktober, november–desember).

Calculate the employer's arbeidsgiveravgift on all lønnsgrunnlag (payroll base) including gross lønn and taxable benefits. Apply the correct sone rate: Sone I 14.1%, Sone Ia 10.6% (subject to fribeløp NOK 500,000/year), Sone II 10.6%, Sone III 6.4%, Sone IV 5.1%, Sone V 0%. Note the special 14.1% rate that applies to salaries above NOK 750,000 (2025) even in reduced-rate sones.

Prepare and submit the monthly A-melding to the A-ordningen (Skatteetaten, NAV, SSB) via Altinn by the 5th of the following month. The A-melding reports lønn, trekkbeløp, arbeidsgiveravgift, and employment relationships (arbeidsforhold) for all employees. Reconcile the A-melding totals against the payroll register before submission.

Remit skattetrekk to the employer's separate skattetrekkskonto (dedicated withholding tax account required by law) and then pay the bi-monthly skattetrekk to Skatteetaten by the 15th of the month following each two-month period. Pay arbeidsgiveravgift on the same bi-monthly schedule. Reconcile year-end lønn totals to the final A-melding, prepare lønns- og trekkoppgave data (now embedded in A-melding), and issue payslips (lønnsslipper) to employees.