Annual summary of incomes, deductions and withholding tax


Annual summary of incomes, deductions and withholding tax

by ecovisnorway

by ecovisnorway

In Norway, all the employers must submit an annual summary of incomes, deductions and withholding tax for their employees before 01st Feb. of the next year. The summary must be sent to the employee / income recipient concerned. 

There are only two exceptions. The employers do not need to submit such information if:

  • they submit the declaration of paid work at home where a private individual is the employer
  • they submit simplified a-melding for charitable or non-profit organizations

The summary must include the information below:

  • the sum of reported incomes (salary, benefits, allowances). The same type of benefit can be summarized and jointly stated. By ‘the same type of benefit’, we mean benefits that have the same characteristics in the report.
  • the sum of the basis for holiday pay
  • the sum of reported withholding tax
  • employee number used to identify the income recipient in the employer’s systems

Please be aware that if you change the information in the payroll report (A-melding) after you have sent out the summary to your employees. For example, you have changed the reporting of OTP afterwards, you need to provide a new updated summary for your employees. 

If you need a payroll vendor who can take care of the payroll and any accounting and payroll related issues, please contact us here.

ECOVIS is a leading global consulting firm with its origins in Continental Europe with over 9000 employees in 80 countries. In Norway, ECOVIS assists international companies with compliance and global mobility, from company registration through work permit application, legal advice, house finding, VAT returns, tax advisory, accounting to annual tax declarations.