Guidance concerning the a-melding for declarants who report via the a-ordning scheme

Transcription

1 Guidance concerning the a-melding for declarants who report via the a-ordning scheme You can search for words, phrases or parts of a word by clicking on Ctrl+F (Ctrl and F keys simultaneously). Enter the search text in the small box that appears at the top of the screen. You can click your way directly to chapters by clicking on the table of contents on page 2. 1

2 1 What is the a-ordning scheme? New terms Submission of the a-melding Do not use more than one method of submission This is how we link your a-meldings How to correct employment that has been registered twice Feedback response to submissions Feedback containing messages about discrepancies Relationship a-melding summary/feedback on discrepancies Correcting submitted information A-melding submitted via payroll system A-melding registered directly in Altinn Reported error in employment information Errors in benefits/amounts Overpayment of income earned and pension disbursements without percentage Overpayment retirement pension and early retirement pension Overpayment disability benefit/disability pension from parties other than the National Insurance scheme Other errors income earned Other errors pension disbursements with percentage Errors in benefit descriptions, additional information and specifications Errors in the basis for employer's National Insurance contributions Correction at enterprise level only Change in benefit results in need to alter employer's National Insurance contributions Errors in advance tax deductions Too much deducted income recipient has not left/pension benefit still accruing Too much deducted income recipient has left/pension benefit has ceased Overpayment the deduction was made in accordance with the payment Salary advances Deadlines Payment of advance tax deductions and employer's contributions Reporting duty Paid employment in the home Tax-free companies, associations and institutions Summary for income recipient Identification of declarants Income recipient Income recipient has a rwegian ID number Income recipients with D numbers receive national ID numbers Income recipient does not have a rwegian ID number International identifier How to link an international identifier to a rwegian ID number Employment, assignment, pension, etc. (income types) Description of the various income types General information concerning reporting of ordinary and maritime employment

3 5.2.1 Exceptions from the obligation to report employment Consequences for employers and employees when the end date is not reported How to delete previous erroneously reported employment Reporting employment during illness Reporting employment in accordance with the organisation of the Register of Legal Entities Reporting employees with severance packages or agreed salary after redundancy Reporting holiday pay after the end of employment Ordinary employment What information must and can be reported in an ordinary employment relationship? Example of reporting of ordinary employment Maritime employment Vessel information What information must and can be reported in a maritime employment relationship? Freelancers, contractors and fee recipients, etc Who is a freelancer, contractor, fee recipient, etc.? What information must and can be reported concerning freelancers, contractors, fee recipients, etc.? Pensions and other non-employment benefits What information can or must be reported concerning pensions and other non-employment related benefits? Employment ID Employment start date Employment end date Reporting of start and end dates in the event of an acquisition Occupation of hours per week to which a full-time position equates FTE percentage Last date of change in FTE percentage Remuneration type Working hours arrangements Last salary change date Wage seniority Pay grade Leave and layoffs Leave Layoffs Reporting leave or layoffs Leave and layoff ID Leave and layoff start date Leave and layoff end date Leave percentage Deleting erroneously reported leave/layoffs Additional information concerning income recipients For employees resident on, Jan Mayen and the rwegian dependencies For seafarers Tax and contribution rules

4 7.1 What do the various tax and contribution rules entail? Special allowance for seafarers Net pay Tax deducted at source on pensions Jan Mayen and the rwegian dependencies in the Antarctic Combination of net pay and special allowance for seafarers Tax-free organisation List of payments which may come under special tax and contribution rules Withholding tax liability payroll withholding tax Benefits liable for withholding tax Prepayment deductions against benefits that are not liable for withholding tax Advance tax deductions against benefits that are not reportable Advance tax deductions against benefits in kind Exemptions to making advance tax deductions Employer's National Insurance contributions Calculation of employer's National Insurance contributions Different bases for employer's National Insurance contributions Employer's National Insurance contributions salary and remuneration Employer's National Insurance contributions pension contributions and premiums Refunds of sickness benefits etc. entailing a reduction in the contribution basis Employer's National Insurance contributions foreign at special percentage rate (formerly UTL1) Employer's National Insurance contributions reduction in the basis for foreign at special percentage rate (formerly UTR1) Employer's National Insurance contributions foreign at fixed contribution amount (formerly UTL2) Tax-free amount (employer's National Insurance contributions) Tax-free amount is not used up Tax-free amount is used up Other de minimis aid Itinerant enterprises Mixed enterprise Amounts below the threshold for reporting obligation Financial activity tax on wages Basis for calculating financial activity tax on wages Total financial activity tax on wages payable Description of a benefit under the a-ordning scheme Type of benefit Income type Description of the benefits Quantity Specification of benefits Requirements for additional information

5 11.7 Earnings period for benefits Start and end date for an earnings period Cash benefits pay: Description Cash benefit Fixed salary Cash benefit Hourly wage Cash benefit Fixed supplement Cash benefit Irregular supplement linked to hours worked Cash benefit Public holiday supplement Cash benefit Irregular supplement linked to non-worked hours Cash benefit Bonus Cash benefit Overtime remuneration Cash benefit - Directors' fees and remuneration associated with holding office Cash benefit Municipal care pay and foster home remuneration Cash benefit Severance pay Cash benefit Holiday pay Cash benefit Other Cash benefit - Deduction from salary for holiday Cash benefits pay: Reporting Pay, fees, etc. (former codes 111 and 129) Seafarers wage supplements (former codes 117 and 925) Disbursements from fund for athletes (former code 122) Pay in the case of compulsory liquidation State guarantee, etc. (former code 123) Bonuses from the armed forces (former code 128) Options cash benefits (former code 131) Pay from labour market schemes (former code 141) Seafarers wages paid to crew members on fishing, small whaling and sealing vessels (former code 144) Pay and other remuneration earned on the rwegian continental shelf foreign nationals (former codes 124 and 149) Holiday pay and bonuses earned abroad previous years (former code 149) Pay and other remuneration other (former code 149) Tax-free compensation for pain and suffering in connection with cessation of employment (former code 911) Payments to funds for athletes (former code 912) Tax-free income from employment for children under the age of 13 (former code 917) Housing compensation supplement (former code 928) Work abroad - specified by type of benefit (former code 113) Directors fees, etc. foreign nationals (former code 114) ) Pay etc. from foreign diplomatic or consular missions not liable for tax in rway (former code 105 5

6 13.19 Foreign seafarers who are members of the rwegian National Insurance scheme without being liable for tax in rway (former code 126) Pay from the rwegian State earned abroad (former code 127) Pay etc. to foreign artists (former code 915) Tax-free severance pay and additional severance pay (former code 916) Pay following death (former code 923) Pay and other remuneration not liable for tax for persons who are members of the National Insurance scheme (former code 927) Capital income (former code 923) Salary to guardians from the county governor Benefits in kind pay: Reporting Taxable part of certain types of insurance premium (former code 116) Free use of a car standard rule (former codes 118, 136) Other free use of a car (former code 125) Free use of a car outside of the standard rule (former code 135) Work performed abroad, benefits in kind subject to withholding tax, other (former code 136) Benefit of a low-interest loan from an employer (former code 120) Electronic communications benefits in kind (former code 130) Electronic communications both benefits in kind/expense allowances Tax-free basic allowance for coverage of jointly invoiced services and supplementary services Employees purchases of shares/primary capital certificates at a discount (former code 132) Options cash benefits (former code 133) Free travel to and from work (free transport) (former code 518) Tax-free company day care centre (former code 520) Tax-free contribution to day care centres which are not company day care centres (former code 521) Housing (former code 121) Housing rwegian commuters (former code 522) Housing foreign commuters (former code 526) Board and lodging (former code 110) Savings on household costs for commuters (former code 143) Board for rwegian commuters (former code 522) Lodging for rwegian commuters (former code 522) Board for foreign commuters (former code 525) Lodging for foreign commuters (former code 525) Board - Offshore workers (former codes 119 and 527) Home visits for commuters (former codes 723, 724) Benefits in kind subject to withholding tax unspecified (former codes 112 and 137) Other benefits in kind not subject to withholding tax (former code 549)

7 14.26 Company vehicles business needs (New for 2016) Employer's contributions for foreign pension schemes Expense allowance pay: Reporting Electronic communications expense allowances (former code 130) Electronic communications benefits in kind/expense allowances Tax-free basic allowance for coverage of jointly invoiced services and supplementary services Nuisance bonus (former code 151) House moving allowance etc. (former code 813) Tax-free allowances pursuant to special agreements entered into by, among others, the Ministry of Foreign Affairs (former code 824) Subsistence allowances in connection with overtime (former code 825) Scholarships subject to withholding tax (former code 161) Scholarships subject to withholding tax (former code 818) Car allowances subject to withholding tax (former code 153) Fixed car allowance subject to withholding tax (former code 153) Car allowance, passenger supplement etc. not subject to withholding tax (former codes 711, 712, 714) Car allowances not subject to withholding tax - home visits for commuters (former codes 721 and 725) Car allowances subject to withholding tax - home visits for foreign employees resident in rway (former code 156) Expense allowances not subject to withholding tax - home visits for commuters (former codes 721, 725) Expense allowances subject to withholding tax - home visits for foreign employees staying in rway (former code 156) Expense allowances subject to withholding tax - other (former code 199) Expense allowances not subject to withholding tax - other (former codes 749 and 849) Subsistence allowance for business travel subject to withholding tax (former code 155) Other allowance for business travel subject to withholding tax (former code 155) Lodging allowance for business travel subject to withholding tax (former code 157) Subsistence allowance for business travel with overnight stays not subject to withholding tax (former code 610) Undocumented overnight supplement for domestic travel, not subject to withholding tax (former code 610) Subsistence allowance for business travel without overnight stay, not subject to withholding tax (former code 614) Cash allowances not subject to withholding tax for subsistence expenses covered directly by the employer for business travel and when commuting (former codes 619 and 620) Subsistence allowance not subject to withholding tax for work stays exceeding 28 days (former codes 613, 616) Subsistence allowances not subject to withholding tax for overnight stays in a bedsit/portacabin/private accommodation (former code 623)

8 15.26 Subsistence allowances not subject to withholding tax for overnight stays in a guesthouse (former code 627) Subsistence allowance not subject to withholding tax for home visits by an employees with free board at the place of work (former code 649) Allowance subject to withholding tax for board for foreign employees staying in rway (former code 156) Allowance subject to withholding tax for lodging for foreign employees staying in rway (former code 156) Lodging allowances not subject to withholding tax own Portacabin or caravan (former code 624) Subsistence allowance not subject to withholding tax for overnight stays long-distance drivers abroad (former code 626) Allowance for board for foreign commuters, not subject to withholding tax (former code 628) Allowance for lodging for foreign commuters, not subject to withholding tax (former code 628) Other expense allowances not subject to withholding tax (former code 916) Net pay arrangement Reporting of net pay arrangement work performed in rway Cash benefit - net pay (former code 961) Calculated tax net pay (former code 961) Benefits in kind subject to withholding tax - net pay (former code 961) Expense allowances subject to withholding tax - net pay (former code 961) Reporting of net pay arrangements work performed abroad Cash benefit - net pay (former code 971) Benefits in kind subject to withholding tax - net pay (former code 971) Expense allowance subject to withholding tax net pay (former code 971) Calculated tax net pay (former code 971) Foreign tax paid - net salary Cash benefits pension/national Insurance: Reporting Employment-related and non-employment related pensions and employment-related annuities etc. (former codes 211 and 212) Back payments of wages and pension after death (former code 214 and code 916) Pension during the month of death (former code 215) Retirement pension from the National Insurance scheme (former code 217) Disability pension from the National Insurance scheme paid in arrears (former code 218) Disability benefit from the National Insurance scheme Final settlement of disability benefit from the National Insurance scheme Supplementary benefit for spouses (former codes 219 and 242) Children s pensions from the National Insurance scheme (former code 220) Transitional benefits for single mothers or fathers commencing on 31 March 2014 or earlier (former code 224) Transitional benefits for a surviving spouse etc. (former code 226) Early-retirement pension (former code 227 and code 243) Children s pensions from parties other than the National Insurance scheme (former code 228) Introductory benefit (former code 232)

9 17.15 Supplementary benefits for persons who have only lived in rway for a short period (former code 234) Qualification benefit (former code 237) New employment-related annuities (group annuities) and annuities taken out as continuity insurance (former code 238) War pension (former code 240) Pension to surviving spouse (survivor's benefit from the National Insurance scheme (former code 241) Disability pension (disability benefits) from parties other than the National Insurance scheme (former code 247) Final settlement disability benefits (disability pension) from parties other than the National Insurance scheme Maintenance payments former spouses (former code 248) Pensions various (former code 249) Ongoing pension benefits from an IPA or IPS Disability pension (disability benefits) from an IPA or IPS Children's pension from an IPA or IPS Lump-sum payment from an IPA or IPS Lump-sum payment, defined contribution pension Benefits in kind pensions/national Insurance: Reporting Benefits from surrendered property (right of occupancy) (former code 216) Benefits in kind in pension relationships (former code 230 and code 246) Cash benefits benefits from the public sector: Reporting Parental benefit from the National Insurance scheme (former code 138) Redundancy pay (former code 142) Unemployment benefits (former code 147) Sickness benefits (former code 148) Transitional benefits for single mothers or fathers commencing on 1 April 2014 or later (former code 208) Child maintenance payments tax-free (former code 229) Tax-free supplementary benefits (former code 235) Work assessment allowance (former code 239) Pregnancy benefit (former code 244) Tax-free childminding benefits from the National Insurance scheme (former code 245) Unemployment benefits to fishermen who only receive seafarers wages (former code 145) Sickness benefits to fishermen who only receive seafarers wages (former code 146) Supplementary benefit for spouse, disability benefit Benefits to self-employed persons: Reporting Fees and other remuneration paid to a creator of intellectual property (parts of former code 401) Cash benefit Other Benefits in kind other Basic grants for general practitioners and operating grants for specialists

10 20.3 Unemployment benefits during unemployment paid to self-employed persons (former code 403) Remuneration to a childminder minding a child in the childminder s home (former code 404) Cash benefit remuneration Expense allowance remuneration Sickness benefits for self-employed persons (former code 405) Sickness benefits etc. to childminders (former code 444) Sickness benefits paid to farmers and foresters (former code 445) Share of catch or of proceeds of sale of catch (including minimum share) to fishermen (former code 446) Share of catch or proceeds of sales (including minimum share) to fishermen who are not taxable for the share income, but who are a member of the National Insurance scheme Unemployment benefits to fishermen (former code 447) Sickness benefits to fishermen (former code 448) Jan Mayen/: Reporting (former code 913) Jan Mayen and the rwegian dependencies in the Antarctic (former code 914) Amounts deducted on payment etc Trade union dues (former code 311) Premiums for pension schemes (former code 312) Premiums for foreign pension schemes National Insurance premiums and education and development fund premiums (former code 314) Portacabin rent (former code 315) Prepayment deductions: Reporting Ordinary advance tax deductions (former code 950) Prepayment deductions against children's pensions (former code 950) Withholding tax on pensions advance tax deductions (former code 950) advance tax deductions (former code 950) Jan Mayen and the rwegian dependencies in the Antarctic advance tax dedutions (former code 914) Simplified settlement scheme Pay and remuneration paid to a childminder or nanny who minds a child in the child s home (former code 134) Pay and remuneration from charitable or benevolent institutions or organisations (former code 139) Pay and remuneration paid to private individuals for work assignments in a private employer s home (former code 140) List of benefits which are exclusively paid by the rwegian Labour and Welfare Administration and/or the Guarantee Fund for Fishermen Deleted codes from Deleted codes/benefits from Deleted codes/benefits from

11 1 What is the a-ordning scheme? Digital, coordinated reporting of income, employment and tax deduction details by those with a reporting obligation (primarily employers) to NAV (rwegian Labour and Welfare Administration), Statistics rway and the rwegian Tax Administration. Reporting is done via an electronic a-melding. For those with a reporting obligation who use a payroll and personnel system, reporting will continue to take place through these systems. The previous limitations in Altinn of a maximum of 1,000 statements no longer apply in the a-ordning scheme. For those with a reporting obligation who have few employees and straightforward circumstances, there will be a new service in Altinn for registering the a-melding manually. This service does not require a payroll system that is integrated with Altinn. For those who are unable to report electronically, it will be possible to apply for permission to submit the a-melding on paper. However, there will be much less scope for using paper forms than was previously the case. 1.1 New terms Declarant Enterprise Enterprise Income recipient EFF The entity being reported on, often an employer. The declarant must be identified by an official rwegian identifier, such as an organisation number, individual national ID number or D number. Legal persons = organisation number from the Register of Business Enterprises Natural persons = national identity number or D number from the National Registry Legal entity = a declarant Subordinate part of the legal entity/declarant registered in the Register of Legal Entities. Enterprises are presently identified by organisation numbers in the Register of Legal Entities. The person receiving a wage, pension, benefits etc. Income recipients must be identified by official rwegian IDs such as national ID numbers or D numbers from the National Registry. The rwegian Tax Administration Shared Services Agency (EFF) is a collaboration between NAV, Statistics rway and the rwegian Tax Administration which has been tasked with managing the a-ordning scheme on behalf of the three agencies. EFF is organised under the Directorate of Taxes. 11

12 Declarant (legal entity) Enterprise 1 Enterprise...n Income recipient A Income recipient...n Deducti Prepayment Income and benefit details Employment Seafarer-related information Residence on, Jan Mayen and the rwegian dependencies 1.2 Submission of the a-melding You can submit an a-melding directly from your payroll and personnel system, if this is integrated with Altinn and the A02 a-melding submission from system service. You can also use this service even if the payroll and personnel system you use is not fully integrated with Altinn. In that case, you log in to Altinn and attach a file in the A02 a-melding submission from system service. The file you submit needs to conform to the approved file format. For declarants with few employees, the a-melding can be registered directly in Altinn via the A01 a- melding service. Guidance notes have been created showing how to register an a-melding in this service. You will find this on our Altinn website under the menu item "Guidance and help". 12

13 1.3 Do not use more than one method of submission We have noted that some people submit a-meldings from both payroll systems and via direct registration in Altinn. Generally speaking, mixing submission channels in this way creates problems and errors for employers/accountants. If you have a payroll system, we would strongly recommend that you continue to submit from this system This is how we link your a-meldings. Example: In January, Arbeidsgiveren AS submitted three a-meldings (L1, L2 and L3) from the payroll system, and two a-meldings were submitted directly in Altinn (R1 and R2). All a-meldings submitted from the payroll system are valid, and are placed together. The last a- melding from direct registration applies. In direct registration, it is always only the most recent a- melding for the month that applies. In this example, R2 will replace R1, and only R2 will apply. When Arbeidsgiveren AS receives feedback, it will contain information on all four applicable a- meldings. In this example, a-meldings are submitted from both the payroll system and via direct registration. Feedback for the last a-melding on 23 January will also contain information about any errors submitted from the payroll system, The feedback does not only apply to the last submitted a- melding, but to all a-meldings applicable for the month. If you submit an a-melding from both your payroll system and through direct registration, it may be difficult to interpret the feedback and correct any errors. We therefore recommend that you only submit via one submission channel. 13

14 In many cases, reporting employment via several channels will result in challenges relating to summarisation of the number of employment relationships. It is difficult for declarants to keep track of the employment relationships that have been reported and it is also not easy to correct any errors. Employment relationships that have been reported via several channels will be assigned separate employment IDs. If employment relationships have been reported in a-meldings from a number of channels during the same reporting period, this will be summarised as two unique employment relationships, because there are two sets of employment IDs in the same month. This will be interpreted as two separate employment relationships in the same way as if you had submitted two employment relationships with different employment IDs from the same system. The a-ordning scheme will summarise the reports from the different channels and, for employment relationships, this will always result in the doubling of the number of employment relationships in the same reporting month. In the next reporting month, the declarant must confirm both employment relationships in order to avoid feedback concerning incomplete reporting for the period How to correct employment that has been registered twice To rectify employment that has been registered twice, you may cancel the a-melding you registered in Altinn. Registering a new a-melding without employment information will overwrite what you reported earlier. 1.4 Feedback response to submissions Once the a-melding has been received by Etatenes Fellesforvaltning (EFF), the declarant receives a feedback response, A03 a-melding feedback, in their Altinn message box. How this feedback is dealt with will depend on the type of solution implemented by the system provider. The feedback includes: The sum of advance tax deductions and employer's National Insurance contributions for the month, with payment information (account number and KID) All discrepancies that are identified during the automatic checks documented with Where in the submission/monthly information the discrepancy is Which business rule is broken Our description of the discrepancy If you make multiple a-melding submissions for the same calendar month, the automatic checks will verify all the data that has been submitted so far for the month concerned. The feedback will contain the combined results for all the submissions for a month. Example: 1. A-melding no. 1 is submitted on 3 February 2015 applies to January Contains data about income recipients Peter, Mary and Paul. 2. The feedback contains payment details and the results of checks performed on a-melding no A-melding no. 2 submitted on 4 February 2015 also applies to January Contains data about income recipient Monica. 14

15 4. The feedback contains payment information and the result of checks performed on a- melding no. 1 and a-melding no. 2 combined Feedback containing messages about discrepancies It is important that you check the feedback response for any discrepancies that need correction. In the feedback, discrepancies are classified by their severity: Rejection, immediate or guideline. Severity of the discrepancy Rejection Immediate Guideline There are discrepancies in the submission that are considered sufficiently severe for it to be rejected. The submission contains discrepancies which must be corrected by the deadline for this period. The discrepancies causing the rejection must be corrected without delay and a new a- melding must be submitted. Example: The declarant's organisation number is missing, so we do not know who is trying to make a submission. Example: An income recipient is reported with an employment start date that is later than the end date for the same employment. The submission may contain a discrepancy, and you need to check and correct it if so. If the submission details are correct, you do not need to make any changes. Example: The start or end date of the employment is a long way into the future or back in time. Check whether the date is correct Relationship a-melding summary/feedback on discrepancies Business rules at rejection level are run on the individual submission Error codes n-identifiable declarant, enterprise or income recipient Business rules at immediate or guideline level are run on the summary for a calendar month Invalid combination of information items 1.5 Correcting submitted information When reporting, information may be reported with incorrect amounts or inaccurate descriptions. Circumstances may also subsequently change, with the result that the conditions for a previous payment no longer apply. There may also be cases where the information that is reported is accurate, but erroneous facts have been used as a basis, with the consequence that the income recipient receives the wrong amount. How should declarants report back payments? And what if an income recipient has been paid too much? Perhaps the income recipient had already left when the error was discovered? 15

16 The following section describes the various situations that can arise and how you should deal with them. Should you make a correction or will it be sufficient to correct the error in the next submission? How you make the actual correction/change may depend on how the a-melding was submitted, via the A-02 (payroll system) service or via A01 (direct registration in Altinn) A-melding submitted via payroll system If you discover a discrepancy or omission in an a-melding you have submitted using the A02amelding submission from system service, you can correct it as follows: New submission Replacement. Submit a new a-melding This means that you submit a new a-melding which must be added to the previous submission. Example: If you have reported an amount which is too high, you can submit a new a-melding in which you report the excess amount as a negative amount. Submit a replacement This means that you submit a new, complete a-melding which replaces the previous submission. In order for a new submission to replace a previous submission, you must ensure that the new submission includes a reference to the old a-melding (via the messageid of the a-melding) and concerns the same period A-melding registered directly in Altinn If you discover an error or omission or circumstances have arisen which means that previously submitted information must be corrected, this can be done in the following way: 16

17 Replacement. This means that you submit a new, complete a-melding which replaces the previous submission Reported error in employment information It is important that the information concerning the employment of the individual income recipient is accurate. Errors in this information can affect the income recipient's rights with NAV. You must therefore report changes in employment circumstances on an ongoing basis, together with the dates of the changes. If you report the change in a later month, you must still include the date on which the change actually occurred. This ensures that a-ordning will receive accurate data. Example: An employee's FTE percentage has increased from 50 to 100 percent. Four months later, the employee discovers that he has forgotten to change the FTE percentage when reporting. He does this in the subsequent a-melding and states the date on which the change was actually made. He does not need to correct previous a-melding submissions. te! It should be noted that this is not a change to the reporting obligation, only to how you should make a correction. If the correction were to trigger a reporting obligation for previous periods, the declarant must be aware that the reporting obligation has not been fulfilled for the period, and that there could be consequences. If you still decide to make the correction by submitting a new a-melding or replacement a-melding for a previous period, you must be aware that this can lead to errors in reports for subsequent periods: Example: An employee has 50 percent leave from to This was not reported in the a- melding for March or any subsequent months. In October, it is discovered that the leave has not been reported. If the situation is then corrected via either a new or replacement a-melding for March, a reporting obligation will also be triggered for April. If a new a-melding is then submitted for April, a reporting obligation will then be triggered for May, and so on. 'Employment' means: Type of employment Start date End date Occupation code. of hours per week to which a full-time position equates FTE percentage Last date of change in FTE percentage Remuneration type Working hours arrangements Last salary change date Wage seniority 17

18 Pay grade Vessel Ship register Vessel type Shipping area Leave and layoffs Description Leave and layoff ID Start date End date Leave and layoff percentage When correcting employment details, you must take account of the applicable tax zones when moving between enterprises: 1) The enterprises between which the income recipient has moved are in DIFFERENT zones for employer's National Insurance contributions - Employer's National Insurance contributions must be corrected - Start and end dates must be corrected In this case, errors in National Insurance contributions must be corrected in the a-melding for the calendar months in which the employer's National Insurance contributions are incorrect. It will then be natural to correct the details concerning the start and end dates at the same time. 2) The enterprises between which the income recipient has moved are in the SAME zone for employer's National Insurance contributions - Start and end dates must be corrected The error can be corrected in the a-melding for the calendar month in which the error is discovered. This is done by reporting the end date of the period of employment with enterprise 1 and a new period of employment with enterprise Errors in benefits/amounts Applies only to correction of the benefit, not any advance tax deduction. See section for a description of this. Applies to errors in both salary and pension. The way in which you make a correction is determined by the reason for the change or correction. Regarding repayment of overpayments repayment takes place over several years Payments are reported as corrections for each month/report that was incorrect. All the a-meldings should be submitted together once the payments for a whole year have been received Overpayment of income earned and pension disbursements without percentage The benefit amount that formed the basis for the payment was too high. Type of error Overpayment Assumes that repayment will take place Current year - before due date for period Income recipient repays the net amount paid. Gross income and deductions in the submission corrected for the month in which the error was made. 18

19 Current year - after due date for period, before 31 January in the year after. After the year-end (after 31 January) Income recipient repays the net amount paid. Gross income and deductions in the submission corrected for the month in which the error was made. The error arose during the previous year and is discovered in the following year. Income recipient repays gross amount. Gross income can be corrected either in the month(s) in which the error occurred or as a combined correction in the a-melding for December. te! Check whether the employer's National Insurance contributions will be altered because of the corrected information; see section Overpayment retirement pension and early retirement pension Too much has been paid, and the retirement percentage has changed. Type of error Overpayment retirement pension and early-retirement pension Assumes that repayment will take place. Current year - before due date for period Current year - after due date for period, before 31 January year after. After the year-end (after 31 January) Income recipient repays the net amount paid. Gross income and deductions in the submission corrected for the month in which the error was made. Income recipient repays the net amount paid. Gross income and deductions in the submission corrected for the month in which the error was made. The error arose during the previous year and is discovered in the following year. Income recipient repays gross amount. Gross income in the submission corrected for the month in which the error was made Overpayment disability benefit/disability pension from parties other than the National Insurance scheme. Type of error Overpayment degree of disability has changed Assumes that repayment will take place* Current year - before due date for period Current year - after due date for period, before 31 January year after. After the year-end (after 31 January) Income recipient repays the net amount paid. Gross income and deductions in the submission corrected for the month in which the error was made. Income recipient repays the net amount paid. Gross income and deductions in the submission corrected for the month in which the error was made. The error arose during the previous year and is discovered in the following year. Income recipient repays gross amount. Gross income in the submission corrected for the month in which the error was made. 19

20 * See section 17.7 Final settlement of disability benefit from the National Insurance scheme and section Final settlement disability benefits, on correction of negative final settlement of disability benefit Other errors income earned Entry errors: The wrong amount has been reported, but the payment made to the income recipient is correct. Altered circumstances: The amount was correct at the time of reporting, but circumstances have since arisen which means that the previous submission is incorrect. For example, a proportion of the amount is no longer not subject to withholding tax or exempt from employer's National Insurance contributions. Back payments: Covers both situations involving underpayment and situations where retrospective adjustments have been made to benefits which entitle the income recipient to a back payment. Typically in connection with pay settlements Type of error Entry errors Altered circumstances Back payments Current year Corrected via the calendar month/submission which contains the error Corrected in "settlement month". I.e. the month in which you become aware of the "error". Reported when payment is made* Previous year/over year-end Corrected via the calendar month/submission which contains the error Corrected in December or the month in which the error occurred. *In the case of back payments of pension, you must state the back payment period. Reported when payment is made* te! Check whether the employer's National Insurance contributions will be altered because of the corrected information; see section Other errors pension disbursements with percentage Applies to retirement pension/early retirement pension, disability benefit and disability pension (disability benefits) from parties other than the National Insurance scheme. Type of error Too little has been paid, and the retirement percentage has changed. Back payment is assumed. Current year Previous year/over year-end Reported when payment is made. You must specify the back payment period per month in order to place the percentage. Reported when payment is made. You must specify the back payment period per month in order to place the percentage and the remuneration Errors in benefit descriptions, additional information and specifications In this case, the declarant has reported the actual benefit (the amount) correctly, but the information/description of the benefit is inaccurate or missing. This is corrected by reporting the amount with a negative sign, along with the additional information and any benefit description that was reported in the original a-melding. 20

21 The amount should then be reported again with complete and accurate additional information/benefit description. Type of error Current year Previous year/over yearend Errors in benefit descriptions/additional information/specifications Corrected via the calendar month/submission which contains the error Corrected via the calendar month/submission which contains the error te! Check whether the employer's National Insurance contributions will be altered because of the corrected information; see section Errors in the basis for employer's National Insurance contributions In some cases, it may be necessary to correct the amount for employer's National Insurance contributions even though the previously reported contributions were not incorrectly reported at the time. Employer's National Insurance contributions must only be corrected at enterprise level, not income recipient level. Examples: o Altered circumstances: E.g. A1 with retrospective effect o Itinerant enterprises Correction at enterprise level only Type of error Entry errors Altered circumstances Itinerant enterprises Current year Previous year/over yearend Corrected via the calendar month/submission which contains the error Corrected via the calendar month/submission which contains the error Corrected in the month in which the new information becomes known or the month that the change concerns Corrected in the month in which the new information becomes known or the month that the change concerns or collectively in December. Corrected via the calendar month/submission which contains the error Corrected via the calendar month/submission which contains the error Change in benefit results in need to alter employer's National Insurance contributions Type of change Income recipient repays benefit Back payment Change resulting from change in circumstances (e.g. kilometerage log book or scholarship) Current year The employer's National Insurance contributions should be corrected Employer's National Insurance contributions are The employer's National Insurance contributions should be corrected 21

22 After the year-end (after the due date for the period of 15 January) in the month in which the new information becomes known, or in the month that the change concerns The employer's National Insurance contributions should be corrected in the month in which the new information becomes known, or in the month that the change concerns, or collectively in December. corrected in the calendar month in which the payment is made Employer's National Insurance contributions are corrected in the calendar month in which the payment is made in the "settlement month". I.e. the month in which you become aware of the "error". The employer's National Insurance contributions should be corrected in the "settlement month". I.e. the month in which you become aware of the "error", or collectively in December Errors in advance tax deductions The general rule is that taxpayers should not be required to repay advance tax deductions until their ordinary settlement. However, it may be appropriate in some cases to also correct advance tax deductions, as described below. See Guidelines for correction and repayment of advance tax deductions (rwegian only) Too much deducted income recipient has not left/pension benefit still accruing Type of error Prepayment deduction made from benefit not subject to withholding tax The calculated deduction was incorrect and too high. Before the due date for the period After the due date for the May be corrected in subsequent advance tax deductions for the same income year. The correction should be should be performed at the next payment after the error has been discovered. May be corrected in subsequent advance tax deductions for the same May be corrected in subsequent advance tax deductions for the same income year. The correction should be should be performed at the next payment after the error has been discovered. A correction in the next payment assumes that there are deductions (advance tax deductions) to make corrections to. If no deductions are available, no correction can be made. Corrections to future advance tax deductions can never be negative. In cases where there are insufficient deductions to make a correction, the procedure in "Too much deducted income recipient has left/pension benefit has ceased" must be followed. May be corrected in subsequent advance tax deductions for the same 22

23 period income year. The correction should be should be performed at the next payment after the error has been discovered. income year. The correction should be should be performed at the next payment after the error has been discovered. A correction in the next payment assumes that there are deductions (advance tax deductions) to make corrections to. If no deductions are available, no correction can be made. Corrections to future advance tax deductions can never be negative. In cases where there are insufficient deductions to make a correction, the procedure in "Too much deducted income recipient has left/pension benefit has ceased" must be followed. Example: An employer has erroneously implemented a advance tax deduction from the income of a recipient with an exemption card. In these cases, there will be no future deductions which the employer can make the correction to. In this case, the same procedure as when an income recipient has left must be followed for the employer's administration Too much deducted income recipient has left/pension benefit has ceased Type of error Prepayment deduction made from benefit not subject to withholding tax The calculated deduction was incorrect and too high. Before the due date for the period After the due date for the period, before 31 January the year after Can be corrected through repayment to the income recipient. Once repayment has taken place, deductions shall be corrected for the calendar month/submission that contained the wrong deductions. Can be corrected through repayment to the income recipient. Once repayment has taken place, deductions shall be corrected for the calendar month/submission that contained the wrong deductions. The employer receives the deduction from the tax collector on the basis of reporting. Can be corrected through repayment to the income recipient. Once repayment has taken place, deductions shall be corrected for the calendar month/submission that contained the wrong deductions. Can be corrected through repayment to the income recipient. Once repayment has taken place, deductions shall be corrected for the calendar month/submission that contained the wrong deductions. The employer receives the deduction from the tax collector on the basis of reporting Overpayment the deduction was made in accordance with the payment Applies regardless of whether the income recipient has left/benefit has ceased. Type of error Salary/pension overpayment - assumes repayment Before the due date for the period Can correct both income and deduction provided that the income recipient repays the amount overpaid (net). Once repayment has taken place, 23

24 After the due date for the period, before 31 January the year after deductions shall be corrected for the calendar month/submission that contained too much income and deductions. Can correct both income and deduction provided that the income recipient repays the amount overpaid (net). Once repayment has taken place, deductions shall be corrected for the calendar month/submission that contained too much income and deductions Salary advances Salary advances can be paid as an ordinary advance where, for example, the income recipient receives two monthly salary payments at the same time. The salary advance is then treated like the normal payment, i.e. advance tax deductions are made and set aside as would normally be the case. In some cases the declarant must wait until the following month for the advance tax deductions to be made and offset (provided this is within the same income year). Salary advance paid where deductions should be made Reported during the month in which it is paid (the cash principle) Salary advance paid (net) Reported during the month after payment together with any ordinary salary payment 1.6 Deadlines The A-opplysning Act Section 4 - Deadline for disclosure of information Information shall be provided by the declarant at least once per calendar month. The deadline for a-melding submission is the 5th day of the month after the reporting obligation arises. If the 5th is a Saturday, Sunday or holiday, the deadline is the next working day. Example: Salary is paid on 10 May. The payment relates to pay earned in April, i.e. it is paid in arrears. The deadline for reporting is the 5th day of the month following payment of the salary, in this case the 5 June. Under the a-ordning scheme, as a declarant, you must report a set of mandatory details about each employee at least once a month. The submission may well be done at the time the payroll is run. As long as you do not exceed the submission deadline, you can choose when to submit your report. You can also choose how often you want to make submissions, as long as you do so at least once a month. For example, if you run your payroll every 14 days, you may well want to make a submission each time you do so. Example: Person A begins employment on 10 January - information concerning employment is reported by 5 February. 24