A monthly checklist for the payroll run – what has to be done, and when?
The payroll run has seven steps each month: gather the payroll data, calculate pay and deductions, pay out, pay the advance deduction by the first working day after payment, file the a-melding by the 5th, check the response and book it, and pay employer's contributions on the two-monthly due date. From 2026 the tax withholding account is gone, so several payroll runs in the same month mean several payment deadlines.
What changed in 2026
From 1 January 2026 the tax withholding account has been abolished. Advance deductions go directly to Skatteetaten by the first working day after the salary payment. The a-melding is still due on the 5th of the following month, and employer's contributions are still paid every two months. One payroll run therefore now triggers three different due dates on three different rhythms. That is the main reason the routine should be written down.
The monthly workflow
1. Gather the payroll data 2. Calculate pay and deductions 3. Pay the net salary 4. Pay the advance deduction 5. File the a-melding 6. Check the response and book it 7. Pay employer's contributions on the due date The order is not arbitrary: the advance deduction falls due before the a-melding is filed.
Gathering the payroll data
Check fixed pay and hours, overtime, bonus and commission, holiday and holiday deductions, sickness absence, leave and lay-offs, expense claims, benefits in kind, NAV reimbursements, and new hires and leaving dates. The two items most often missing are benefits in kind and NAV reimbursements. The first means under-reporting, the second means paying too much in employer's contributions.
Tax cards
Tax cards are retrieved electronically. Where a tax card is missing, 50% withholding normally applies to ordinary pay. So check that new employments have a tax card before the first run.
Payment and the advance deduction
The salary is paid on the agreed date, and the advance deduction goes to Skatteetaten by the next working day. From 2026 the salary payment date is reported together with the total deduction for each payment date. Where you run payroll twice in the same month, you therefore get two payment deadlines – not one combined. What happens if the deduction is not paid is in Advance tax deductions not paid
The a-melding
Normally due on the 5th of the following month. Employment relationships are reported in months without pay too – an employment that is not reported looks closed to NAV and Skatteetaten. If the deadline has been missed, see Missed an a-melding
Check the response
After filing, the employer automatically receives a response with the information reported, any errors and the payment details. This step is often skipped, and it is where errors are actually found – while they can still be corrected in the same month. The old Altinn II names A03 and A06 should no longer be used as a work instruction; those services closed in June 2026. For the annual reconciliation, use today's reconciliation information from Skatteetaten instead of the old A06 service. If the old names are still in your procedure, it is out of date.
Employer's contributions
Paid every two months: 15 January, 15 March, 15 May, 15 July, 15 September and 15 November. The rates and zones are in Employer's national insurance contributions
Correcting errors
An incorrect pay amount is normally corrected in the payment month it relates to – not in the current month. The technical method depends on the type of error and the reporting solution. Not every error is corrected with a replacement return, and it is easy to make things worse. Also avoid mixing reporting channels, which duplicates information. Double-reported pay creates discrepancies at both Skatteetaten and NAV, and clearing that up is more work than the original error.
The annual statement
The employer has to give each employee an annual statement of reported income, the holiday pay basis and advance deductions. The deadline is 1 February the following year – one of the few payroll deadlines that is not the 5th or the 15th. All the company's deadlines through the year are in The annual cycle for a Norwegian AS
The checklist
Employment relationships are up to date. Tax cards are retrieved. Hours, overtime and bonuses are approved. Holiday and absence are recorded. Benefits in kind are included. Expense claims are checked. NAV reimbursements are handled. Holiday pay is accrued. The net salary is checked. The advance deduction is paid the next working day. The a-melding is filed by the 5th. The response is checked. The payroll entry is booked. And employer's contributions are paid on the due date. The individual topics are covered in Holiday pay, Sick pay and reimbursement from NAV, Employer's national insurance contributions and Expense claims, subsistence and mileage Where someone else is to do the work each month, Payroll and reporting describes what we deliver. Greenleaf can help with the payroll run, the a-melding, reconciliation and corrections.
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.
More on payroll and employees
- Your first employee – what has to be in place before the first payroll?
- Freelancer, contractor or employee – what is the difference?
- Holiday pay – how is it calculated and paid?
- Sick pay and reimbursement from NAV – what is the employer responsible for?
- Employer's national insurance contributions – which zones and rates apply?
- Hiring in labour – when is it lawful?
- Expense claims, subsistence and mileage – what can be paid free of withholding?
- Temporary lay-offs – which rules and pay obligations apply?
- Employees abroad or foreign employees in Norway – what applies?
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.
GET IN TOUCH