Missed an a-melding – how to put it right
Correct it as quickly as you can. Errors in the a-melding affect both the company's own taxes and duties and the information NAV, Skatteetaten and Statistics Norway rely on. The deadline is normally the 5th of the month after the month being reported.
Have you missed an a-melding entirely?
File the missing a-melding as soon as you spot it. Where the business has active employment relationships, the status of those relationships has to be reported every month – including months in which the employee was not paid. After filing, always check the response from the a-ordningen. It shows what has been reported and whether the submission contains errors that need looking into or correcting.
Have you filed an a-melding with errors in it?
Salary and other income must be reported in the month the amount was actually paid. If you find that salary paid in January was reported with the wrong amount, it is the January information that has to be corrected. Where the business uses a payroll system, the correction should normally be made there, so that the payroll system, the accounts and the reporting still agree with one another. Details such as a start date, an end date, a percentage of full-time or a leave of absence can in many cases be corrected in the next a-melding while stating the correct historical date. So it is not always necessary to replace every earlier a-melding.
Do not mix filing methods without checking first
This matters particularly in 2026. The a-melding can now be filed directly on skatteetaten.no by businesses without a payroll system, or through a payroll system, an API or a file. The old Altinn II services for the a-melding were closed during May and June 2026. If an a-melding was originally sent from a payroll system, do not simply try to correct it through the new direct solution. Skatteetaten states expressly that direct registration does not replace submissions previously sent from a payroll system or from the old A01.
Can you be given an enforcement fine?
Yes. If the a-melding is not filed, or particular mandatory information is missing, Skatteetaten can impose a daily enforcement fine. In 2026 the normal rate is NOK 134 per day per income recipient for whom mandatory information is missing. The total fine can reach at most 1,000 court fees, which in 2026 is NOK 1,345,000. Because of the move to Altinn 3, Skatteetaten decided not to impose enforcement fines for missing a-meldinger for May, June and July 2026. The obligation to file by the deadline itself remains.
Remember the new payment rules from 2026
From January 2026 the separate tax withholding account (skattetrekkskonto) has been abolished. Advance tax deductions (forskuddstrekk) must as a general rule be paid directly to Skatteetaten by the first working day after the salary payment. Employer's national insurance contributions are still paid every two months.
Have the a-meldinger got into a mess over several months?
Then do not start making corrections at random. A sensible approach is to compare what was actually paid out from the bank, what the payroll system and the accounts say, and what has actually been reported to the a-ordningen. The routine that stops it happening again is in A monthly checklist for the payroll run
Read more
This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
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Is it urgent?
We can work out what actually has to be done, what documentation exists and how quickly it can be sorted. You can also reach us in the evenings and at weekends.
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