Simplified a-melding for charitable and non-profit organisations
RF-1062 is replaced by A05.
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:|
Submission on paper
We encourage everyone to submit electronically, but it is still possible to report on paper. Remember to retain one copy of the form yourself, and give one copy to the employee.
|A105 Simpified a-melding for charitable or benevolent organisations|
Send the form to:
Advanced tax deduction and employer's national insurance contribution payments must contain the account number to your tax collector and a KID number. Go to Skatteetaten's webpages to find the account number to the tax collector and create your own KID number.