Simplified a-melding for charitable and non-profit organisations
The simplified a-melding is used when a charitable or non-profit organisation engage a private individual to work for them.
The simplified a-melding can only be used for salary payments which is not a part of a business activity, when the payments for this work is not excpected to exceed 600 000 NOK a year, and only for payments up until 60 000 NOK per employee.
Settlements with postponed payments is no longer possible in the a-ordning scheme. The payment deadline is the day following salary payments.
When you submit A05 in Altinn, you can retrieve the income recipient's tax card while in the same form. You can get help to calculate the tax deduction based on the information from the tax card. You can also get help to calculate board and lodging by filling in the number of days.
Holiday pay should be reported as ordinary salary payments.
Advance tax deduction and employer's national insurance contributions payments must contain an account number and a KID number. This is displayed on the screen when the form is registered.
| Go to A05 in Altinn: | |