Holiday pay - some tips for reporting

For 2016, you can report holiday pay in the same way as you did in 2015. From 2017, changes will be introduced in the reporting of holiday pay.

Holiday pay which must be reported via the a-ordning comprises all holiday pay, regardless of whether the calculation is based on a percentage rate or is a holiday supplement to an ordinary fixed salary.

Some employers settle all their holiday pay in one month and make a deduction for salary during the holiday. If you intend paying holiday pay to someone who is entitled to holiday of five weeks or more, the pay during the holiday will exceed the monthly salary. A proportion of the deduction for salary during the holiday must therefore be made from the holiday pay. Some employers report the deduction which exceeds an ordinary monthly salary as a negative fixed salary. Other employers report a lower amount than the combined holiday pay, as the deduction is taken from the holiday pay before reporting. For 2016, there is no set requirement concerning how you report deductions for salary during the holiday.

Holiday pay for income recipients who have left
Do you intend paying holiday pay to someone who is no longer an employee and therefore has no employment relationship with the enterprise? The income recipient is reported with a national ID number and name, but without any employment relationship.

Direct registration in Altinn (A01): In the box for employment relationship, insert a cross for "Uten arbeidsforhold ved for eksemplel føderåd, RF-1199 mm" (Without employment relationship in connection with, for example, benefits derived from surrendered property, RF-1199, etc." - in Norwegian only).

Remember that holiday pay must be reported as deductible
When reporting holiday pay, the benefit must always be specified as deductible. This applies even if you do not make any prepayment deduction.

Notification of paid employment in the home (A04)
Holiday pay is reported together with paid salary.

Simplified a-melding for charitable or benevolent organisations (A05)
Holiday pay is reported together with paid salary.