/periodandyear/help/taxation/reconciliation-bs/vat-and-fees/salares-salary-taxes section 2026-01-30T16:46:18+01:00 # 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 | /periodandyear/help/taxation/reconciliation-bs/vat-and-fees/salares-salary-taxes/salares-salary-taxes-2026 page 2026-01-30T16:46:18+01:00 # Reconcilication of salary Taxes from 2026 Reconciliation of employer's national insurance contribution (NIC) is, as of **2026**, updated with the following news: * Payment transactions on account **2770 NIC Payable** are identified with a **period designation**. * Identification of payment transactions is **done automatically**, but can be overridden by the user. * Reconciliation of employer's NIC is **synchronized with the reporting period** for balance sheet reconciliation. * Reconciliation of employer's NIC payable on account 27xx at period end --- ## Reconciliation of Employer's NIC Payable at Period End ### Reconciliation between Accounting Records and the A-melding (A-submission) By clicking the **Altinn icon** at the top right, reconciliation information is ordered from **Altinn (A-07)**. The reconciliation information is produced by the Norwegian Tax Administration (Skatteetaten) and is made available through the Altinn portal before it is downloaded and automatically used in Periode & År (Period & Year). > **Note:** This is the same functionality as before, but is expected to be replaced by new functionality with new reconciliation documentation during the first half of 2026. ### Sections in the Reconciliation The reconciliation of employer's NIC is divided into the following sections: 1. NIC-liable benefits (Arbeidsgiveravgiftspliktige ytelser) 2. Reporting-liable benefits (Opplysningspliktige ytelser) 3. NIC Payable in the period (Betalbar arbeidsgiveravgift) 4. Payment of NIC (Betaling av arbeidsgiveravgift) 5. Reconciliation of NIC Payable (Avstemming av skyldig arbeidsgiveravgift) --- ## 1 NIC-Liable Benefits The objective is to compare the accounted disbursement of NIC-liable benefits with the reported basis for employer's NIC in the A-melding. ### Column: Booked * NIC-liable benefits from income statement accounts are identified based on reference accounts marked with **AGA (Employer's NIC)**. * Balance sheet accounts for time delimitation (such as provision for accrued holiday pay) concern the opening and closing balance. * The user can add a **manual correction factor** for accruals that have not been reported in the A-melding during the period. * The column total should show the period's disbursed NIC-liable benefits. ### Column: A-melding * Shows the **basis for employer's NIC** from the A-melding retrieved from the Norwegian Tax Administration via Altinn. ### Column: Difference * **Discrepancies** may be due to amounts recorded in accounts subject to disclosure requirements that have not been reported, or because reportable benefits have been recorded in other accounts. Discrepancies may also arise if benefits have been paid without an "A-melding" (employment disclosure) being submitted. * Verify that **reference accounts** have been correctly applied to taxable income statement and balance sheet accounts. --- ## 2 Reporting-Liable Benefits The objective is to compare the accounted disbursement of reporting-liable benefits with the reported benefits in the A-melding. ### Column: Booked * Reporting-liable benefits from income statement accounts are identified based on reference accounts marked with **reporting-liable (opplysningspliktig)**. * Balance sheet accounts for time delimitation concern provisions such as accrued holiday pay, accrued salary, accrued car allowance, and board fees. * The user can add a **manual correction factor** for accruals that have not been reported in the A-melding during the period. * The column total should show the period's disbursed reporting-liable benefits. ### Column: A-melding * Information retrieved from the A-melding field **Total amount reported for employees** for the respective month. ### Column: Difference * **Discrepancies** may be due to amounts recorded in accounts subject to disclosure requirements that have not been reported, or because reportable benefits have been recorded in other accounts. Discrepancies may also arise if benefits have been paid without an "A-melding" (employment disclosure) being submitted. * Verify that **reference accounts** have been correctly applied to taxable income statement and balance sheet accounts.. --- ## 3 NIC Payable in the Period The objective is to compare the accounted employer's NIC with the reported employer's NIC in the A-melding. ### Column: Booked * Employer's NIC from income statement accounts is the **expense account for employer's NIC**. * Balance sheet accounts for employer's national insurance contribution accruals relate to the opening and closing balances of accrual accounts for accrued employer's contributions on accrued salaries and accrued holiday pay(reference accounts **2780** and **2785**). * You can add a **manual correction factor** if accruals have been made that have not been reported in the A-melding during the period. * The column total should show the **NIC payable** in the reporting period. ### Column: A-melding * Information retrieved from the A-melding with the **NIC for different rates** and zones, specified and totaled by month, zone, and rate. ### Column: Difference * Discrepancies show that the accounted NIC payable does not correspond with the NIC payable in the A-meldings. --- ## 4 Payment of NIC ### Column: Booked * The sum of payment vouchers for employer's NIC from **Payment Information**. * Amounts are automatically identified from transactions on the account with reference account **2770 NIC Payable**. * If identification has not been performed automatically, you can click on the account balance in the **Reconciliation of employer’s national insurance contributions** section and, for each transaction, specify that it relates to the payment of a tax period by selecting the tax period from the drop-down menu. ### Column: A-melding * Shows which **periods are finalized** in the reporting period Depends on reporting frequency: * Monthly – will show tax period Jan - Feb in February, while nothing is displayed in January. * Bi-monthly – this will correspond with the tax period. * Quarterly – for the reconciliation period January - March, tax period Jan - Feb will be displayed; for the reconciliation period April - June, tax periods Mar - Apr and May - Jun will be displayed. * 4-monthly – this will correspond to two consecutive tax periods. ### Column: Difference (Differanse) * A difference will relate to a **tax period that has not been paid**. --- ## 5️ Reconciliation of NIC Payable ### Column: Booked * Account with reference account **2770 NIC Payable**, **closing balance** at period end. ### Column: A-melding * **Expected payable periods** are calculated based on the reconciliation period and the due dates for employer’s national insurance contributions. * Payments of tax period amounts made before the balance sheet date are deducted and displayed in the payment information section. ### Column: Difference * A difference is shown if the NIC payable deviates from the unpaid expected payable periods on the balance sheet date.