Salaries and Salary Taxes

The function Salaries and Salary Taxes is available for Period closing and Year-end closing and is found under Reconciliation BS - VAT & fees.

Employer tax reconciliation is an automated reconciliation of data from various sources:

Reconciling the basis for salary taxes by comparing:

• Basis for salary taxes based on the book amounts in the accounts.
• Basis for salary taxes reported on A-messages sent to Altinn.

Reconciliation of the period's Salary taxes by comparing:

• Estimated salary taxes based on the book amounts in the accounts.
• Estimated salary taxes from reporting on A-messages sent to Altinn.

Reconciliation of salary taxes due by comparing:

• Chargeable salary taxes in the accounts (account with reference account 2770).
• Reporting of salary taxes on last term on A-messages sent to Altinn.

Reconciliation of payroll reporting by comparing:

• Salary payments etc. in the period based on amounts in the accounts.
• Salary payments etc. during the period reported on A-messages submitted to Altinn.

Cost accounts and debt accounts from the accounts are identified from the accounts reference account in the client's account plan in Period & Year.

The feature for retrieving data from Altinn automatically fills in an order (form A-06) that generates a message (A07) for each month and for the year so far, which is retrieved in the background from Altinn. This information contains information about both salary, basis for salary taxes and salary taxes that are filled out in the reconciliation.

By extracting data from Altinn and the financial system and comparing it, the reconciliation is performed and documented for account 2770 Unpaid salary taxes.

The only thing the user needs to do is check and enter voucher information (voucher number, date and amount) for when payment of the term is made.

By checking to Create Salary tax appendix Automatically, reconciliation attachments will be produced for account 2770 Unpaid salary taxes.

If there are differences in reconciliation, it may be advisable to first check that all relevant expense and balance accounts are linked to the correct reference account. Linking to a reference account is what ensures that an account is correctly identified in terms of reporting and employer duty.

The reference accounts used are as follows:

Cost Accounts liable to salary taxes basis and payroll reporting basis

Reference accounts	Account name
5000	Wages & salaries to employees, variable, ENIC, reportable
5005	Agreed tariff allowances, variable, ENIC, reportable
5090	Accruals account wages and salaries, variable, ENIC, reportable
5091	Accrued salaries, variable, ENIC, reportable
5092	Holiday pay, variable, ENIC, reportable
5099	Other salary items, variable, ENIC, reportable
5100	Wages, regular, ENIC, reportable
5105	Agreed tariff allowances, regular, ENIC, reportable
5190	Accruals account wages, regular, ENIC, reportable
5192	Holiday pay, regular, ENIC, reportable
5199	Other salary items, regular, ENIC, reportable
5200	Free car, ENIC, reportable
5210	Free phone, ENIC, reportable
5220	Free newspaper, ENIC, reportable
5230	Free housing, ENIC, reportable
5240	Interest-rate advantage, ENIC, reportable
5250	Insurance, ENIC, reportable
5251	Group life insurance, ENIC, reportable
5252	Accident insurance, ENIC, reportable
5253	Personal conseq Insurance, ENIC, reportable
5254	Industrial injury insurance, ENIC, reportable
5280	5280 Other benefits, ENIC, reportable
5300	Share of profit, bonuses
5330	Directors' remuneration ENIC re
5430	Running persions, ENIC, reportable
7103	Car allowance, reportable, ENIC

Balance accounts used for time-limitation of payable and reporting benefits

Reference accounts	Account name
2931	Provision for salary, not reported, ENIC
2940	Holiday pay ENIC, reportable
2945	Unpaid holiday pay ENIC

Payroll reporting basis, not included in ENIC basis

Reference accounts	Account name
5281	Other benefits, reportable, not ENIC
5390	Other reportable remuneration
5421	Pensions, reportable, not ENIC
7100	Car allowance, reportable
7130	Travel expenses, reportable
7150	Subsistence expenses, reportable

Reimbursement of sick pay and other reimbursement that reduces the basis for employer's social security contributions

Reference accounts	Account name
5800	Reimbursement sickness benefits
5890	Other salary reimbursement

Pension costs which are included in ENIC basis but not in payroll reporting basis

Reference accounts	Account name
5425	Mandatory Occupation Pension (OTP)

Balance account for payable employer's contribution

Reference accounts	Account name
2770	Unpaid employer's contributions

Balance accounts for accrued ENIC on accrued salary and holiday pay

Reference accounts	Account name
2780	Employer's contr accrued wages
2785	Employer's contr Holiday paym

ENIC Cost accounts

Reference accounts	Account name
5400	Employee insurance contribution (ENIC)
5405	ENIC of holiday payments