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.
Last modified January 30, 2026