This article describes how to perform the setup for correct calculation and reporting of Extra Arbeidsgivaravgift from Adonis (what information should be provided concerning the Employer’s national insurance contributions in the A-Melding).

Extra AGA limit per year

The salary limit for when the extra AGA should be calculated is listed in the table below.

Solution

Step 1: New Accumulator

1. Please add a new permanent accumulator to your system via the Entry Code Maintenance -> Accumulators tab:
   
   

   Open

   

2. On each Entry Code, which is set to calculate/report AGA in your system, please specify the amount that will be included in the new permanent accumulator via Entry Code Maintenance -> Accumulators sub-tab:
   
   For example, basic wages Entry Code:
   
   

   Open

   

   
   For example, the insurance Entry Code:
   
   

3. When the above is completed, please rebuild a new accumulator from 2023 to collect the basis from all transactions used to calculate Arbeidsgivaravgift:
   
   Go to Setup -> Maintenance -> Payroll Procedures -> Rebuild Accumulators (No calculation):
   
   

   
   Select the correct options:

   Crew list selection -> entire crew selection (prior make sure there are no filters applied in the crew list view);

   Year -> 2023;

   Period From -> starting period of rebuilding the accumulator - 202301;

   Period To -> should be your current Payroll period;

   "Insert new record if no record found in period" -> enable this option because there is no record of accumulator yet for the needed periods;
   Click OK:
   
   

   
   In the next screen please select the newly created Accumulator that you need to perform a rebuild for and click on the Close button:

Refresh the system and check Accumulator History to see the changes.

Step 2: New Global Rates

Please define the Extra AGA Limit amount and Extra AGA rate. The current rate can be found in the table at the start of this article.

1. Go to Setup -> Organization structure -> Top Level (Concern) -> Global Rates -> Find available rate numbers (in the current example we use Rate No98 and Rate No99), and then click Save:

Step 3: New Entry Code

Extra AGA calculation will be handled on a separate Entry Code.

1. Please go to Payroll -> Entry Codes:
   
   

    

2. Create New or Duplicate the existing Entry Code:
   
   

    

3. On the Calculation tab link the Entry Code to the script with the same number as the EC number:
   
   

    

4. Define the priority number (which identifies the order of the calculation of all Entry Codes). It should be higher than the priority of Entry Codes, that are part of Extra AGA gross wages, because transactions with the lowest numbers are calculated first. For example, if basic wages entry is set with priority 0, then the new one should be set with priority 1 or higher (in our example it is set to 10):
   
   

5. Add script lines as shown below (NB: if you are using different Global Rate numbers/Accumulator number - please replace with yours):

6. The new Entry Code has to be reported to A-Melding with coding 003AExtraAga. This should be defined via Entry Code Maintenance -> EDAG sub-tab:

Step 4: Entry Code to be generated automatically

If you are the customer, who is using Activities as a basis for Payroll, you should add the new EC to Activities and then to Payscales (if applicable).

To set auto-entry on the activity level, please go to Setup -> General Codes Table -> Activity code;

Link new Entry code to the target Activity:

To set auto-entry on the payscale level, please go to Payroll -> Payscales, select the new Entry Code, and click OK:

If there are several activities generating the new Entry Code, please enable the option “Unique Auto Entry“ via Entry Code maintenance -> Options sub-tab to create this transaction only once:

If you are a customer, who is using Payroll not based on activities (manually), you should add the new EC on the Company level.

Please go to Setup -> Organization structure -> Select the Organization/Organizations (to which you link the employees in personal details datagroup) -> Payroll General tab -> Add new Entry code to section ‘Auto Entries To Be Generated’ and make sure that the option “From Company Properties“ is ON. Click Save:

Step 5: A-Melding setup

1. Go to Tool -> Export -> A-Melding:

2. Make sure via the Setup button, that the Extra AGA rate is defined correctly (5% should be fetched by default):

Example

• In the current period an employee has reached the specified salary limit for 2023:

• The system identifies the difference between the amount with maximum limit - NOK 750000 and the actual earned salary via the new Entry Code (that is generated since the limit is reached):

775536.01 - 750000 = 25,536.01 - this is the basis for Extra AGA:

• As a result, the Extra AGA amount is calculated based on the difference:

• Go to the A-Melding plugin to check the Extra AGA amount which is going to be reported to Altinn:

See also links to the related articles

https://adonishr.atlassian.net/wiki/spaces/KB/pages/3214311671

https://adonishr.atlassian.net/wiki/spaces/KB/pages/4469723994

https://adonishr.atlassian.net/wiki/spaces/KB/pages/3207266779