lønnsmelding

Lønnsmelding is a Norwegian term that translates to wage or payroll statement. It is a document that summarizes an employee’s earnings and deductions for a given period, typically including gross salary, tax withheld, social security contributions, pension deductions, and net pay. Depending on the employer and payroll system, it may be provided as a formal payslip or as a year-end summary of income and deductions.

The document is usually issued by the employer to the employee, often through an electronic payroll system or an employee portal. It serves as an official record of compensation and is commonly used for personal budgeting, applying for loans or housing, and as a source of income verification when filing taxes or completing other administrative tasks.

In Norway, payroll reporting to the authorities is organized through the A-melding (Arbeids- og inntektsmelding). A-melding provides monthly information about income and withholdings to the tax administration and to NAV, reducing the need for separate annual lønnsmeldinger. Nevertheless, the term remains widely understood as a general payroll statement, even as the formal reporting framework has evolved.

Contents and format of a lønnsmelding vary by employer, but typical items include: employer and employee identifiers, pay period, gross earnings, tax withheld, deductions for social security and pension, other deductions or allowances, and year-to-date totals. Some statements also show benefits in kind, accrued vacation pay, and the net payment for the period.