Freelancers, contractors, and people who receive fees

 Freelancers, contractors, and people who receive fees

Working conditions for persons who receive salary or other remuneration for work or assignments performed, but who are not employed.

• Briefly about freelancers, contractors, and people who receive fees 
• What information should you provide
• Is it mandatory
• When to report 
• Examples of when to choose this
• Change type of employment
• Correct mistakes
• Should you delete an incorrectly reported employment relationship
• What do we use the information for
• Current regulations

Briefly about freelancers, contractors, and people who receive fees 

If a person performs work or assignments for salary or other remuneration without employment/employment relationship (not employed), without being self-employed, state this as a freelancer, contractor, and persons who receive remuneration.

With freelancers, contractors, and people who receive fees, you do not have the right to manage, ie the work tasks cannot be changed without the contract being renegotiated.

From 2021, the employment relationship will be registered in the Aa register.

You must state the correct type of employment. For more information, see Select the right type of employment.

What information should you provide?

Employment ID                                                     Voluntary

Start date of employment                                     Always

End date of employment                                             Always in the month the                                                                                                employee quits

Reason for end date                                             Voluntary

Occupational code                                                     Always

Number of hours per week that a full-time

the position corresponds to                                     Voluntary

Position percentage                                             Voluntary

Last date for change of position percentage             Voluntary

Remuneration type                                                     Voluntary in 2018. Expires in                                                                                        2019.

Working time arrangement                                     Voluntary

Last salary change date                                          Voluntary

Form of employment                                             Voluntary

Salary seniority                                                     Voluntary

Salary step                                                             Voluntary

 

Example

Kari gets an assignment at an architectural firm. The assignment begins on January 25 and she will receive her first salary in February. She will work in a 10% position for the entire period until the assignment ends on 15 June.

 See how they state this in the a-message

 

Is it mandatory

Yes, you must state the type of employment, and in addition provide information about the employment every time you make payments to a person who performs work or assignments for salary or other remuneration without employment/employment. 

When to report 

• How often?

Enter the employment relationship each month you make payments. You can also report the employment relationship in months when you do not make payments, even in the month in which the end date occurs. The end date must be reported when the assignment is completed, even if you do not make payments in that month.

• How early?

You can enter the employment relationship as soon as you know the start date, and preferably before the start date occurs.

• How late?

Enter the employment relationship no later than the reporting deadline for the month the payment is made.

Examples of when to choose this

Choose freelancers, contractors, and people who receive fees for:

Freelancers:

Professional groups such as musicians, lyricists, actors, journalists, and translators are often considered freelancers/contractors.

Elected

Politicians in municipalities, county municipalities, and in the Storting who receive remuneration for political work.

Foster parents, and people with care

pay salaries and other allowances to help people with special needs or people with care needs.

Persons holding positions of trust

Salaries and other remuneration for work and coverage of expenses in voluntary and charitable organizations or where there are positions of trust.

Examples of positions of trust: participation in the corporate assembly or other councils, committees, and positions associated with the job.

Exceptions: Representatives and members of voluntary and charitable organizations who are only course participants, but receive reimbursement for lost earnings. 

Board members

Persons who only sit on the board of the company and are not employed.

Exception: Employee representative on the board. Here the employee is in an ordinary or maritime employment relationship and board fees must be reported on the ordinary or maritime employment relationship.

 

Change type of employment

If the type of employment has changed since the last a-message, you must state a new type of employment in the next a-message you are sending. How you change depends on the type of employment you switch from and the type of employment you switch to. You have to choose between one of three alternative ways to change.

See how to switch from one type of employment to another

 Correct mistakes

Have you received an error message (MAGNET / EDAG)

Should you delete an incorrectly reported employment relationship

You can do this in two ways.

1. Submit a new a-melding where the start date and end date for the employment relationship are set to the same date, and the vacancy rate is set to 0 percent. In addition, you state that the reason for the end date is the employment relationship should never have been reported.

The Aa register can then distinguish incorrectly reported working conditions from one-day working conditions.

2. Submit a replacement report that does not include the incorrectly reported employment relationship. You must then replace all reporting periods where the employment relationship has been incorrectly stated.

 

What do we use the information for

NAV collects information about the employment relationship when they have a case. Applies, for example, to a claim for sickness benefits. For some benefits from NAV, the type of employment is important for the rights.