What is the A-scheme?
The A-ordningen represents one of the biggest modernizations in Norwegian public administration. But what is it really? Simply explained, the A-ordningen is a coordinated, digital way for employers to report information about wages and working conditions. Instead of sending several different forms to different agencies, the employer now reports everything in one place through the a-meldingen .
This scheme was introduced in 2015 to make everyday life easier for companies and at the same time give the authorities (Tax Administration, NAV and Statistics Norway) faster and better access to correct data.
Before and after the A scheme
To understand the value of the A-scheme, it is useful to look at how the system worked in the past. Before 2015, employers had to deal with a fragmented and time-consuming reporting process.
Before the A scheme, companies had to submit, among other things:
- Payroll and deduction statements (LTO form) to the Norwegian Tax Administration (annually).
- Deadline statement for employer's social security contributions and withholding tax to the Tax Administration (every other month).
- Notification to the Aa register (NAV) upon appointments and termination of employment.
- Wage statistics to Statistics Norway (for selected companies).
This process was characterized by many forms, different deadlines and the risk of discrepancies between what was reported to the different agencies. With the A-scheme, all of this was replaced by a single, monthly report: the a-melding.
Objectives and benefits of the A scheme
The A-scheme was designed with several clear goals, which provide benefits for both employers, employees and the authorities.
The main advantages are:
- Simplification for employers: One report, one submission deadline and one place to deal with it. This significantly reduces the administrative burden.
- Better data quality and timeliness: Governments receive more frequent and reliable data. This reduces errors and ensures that all agencies work with the same, up-to-date data base.
- More efficient public services: Accurate and up-to-date information makes case processing at NAV and the Norwegian Tax Administration faster and more precise. This ensures that employees receive the correct tax and benefits they are entitled to at the right time.
- Better basis for statistics and social planning: Statistics Norway gains access to a wealth of data that provides an accurate picture of wage and employment developments in Norway.
How does the A scheme work in practice?
The very heart of the A-ordningen is the a-melding . It is the practical implementation of the scheme. Every month the employer submits an a-melding containing all the necessary details about the employees' salary and working conditions. This information is then automatically distributed to the three agencies.
For a deeper understanding of what to report and how, read our detailed guide: What is a-melding? .
The A scheme and your accounts
The A-ordning is closely linked to the company's accounting and payroll routines. Correct payroll recording is a prerequisite for a correct A-melding. Modern payroll systems are designed to handle this seamlessly, where the A-melding is generated automatically based on data from the payroll process.
Related words
- A-message
- The AA register
- Employer's tax
- Withholding tax
- Payroll system