What is a-melding and when must a foreign employer file it?

A-melding is Norway’s combined monthly payroll report — salary, tax, social security and pension data for every employee, filed to Skatteetaten by the 5th of the following month. Every employer paying wages in Norway must file, including foreign companies with no Norwegian entity. The first a-melding is due the month after the first salary payment. Late filing triggers automatic penalties (tvangsmulkt). Most payroll software generates a-melding directly; manual filing is possible via Altinn but error-prone for foreign employers unfamiliar with the codes.