Sammenstillingsoppgave in Norway - what it is and where to find it

Key information about the sammenstillingsoppgave from your employer

What is this document?

A sammenstillingsoppgave is a document that helps us understand our earnings, tax deductions and other elements of pay from the previous year in detail. In short, it is an annual summary of our employment. Anyone who works in Norway and receives a salary should get one from their employer. Thanks to this summary, we can make sure our details are correctly included in the annual tax return.

When will I receive the summary from my employer?

You should receive the sammenstillingsoppgave from your employer no later than 1 February each year, after the tax year has ended. For example, for 2024, the document should reach you by 1 February 2025. If you have not received it on time, it is worth reminding your employer.

Does the employer have to send me this document?

Yes, every employer has a legal obligation to provide you with this document. The only exception is employers who use a simplified wage reporting system, for example for domestic work or charities. If your employer has not provided this document, you have every right to ask for it.

What does a sammenstillingsoppgave look like?

A sammenstillingsoppgave is a document divided into several sections. This is what an example document from Skatteetaten looks like:

It contains the most important information about our settlement with the employer and our tax situation, namely:

1. Tax year (Inntektsar 2021)
   This tells you which tax year the document relates to. In this case, it is 2021.
2. Company details and your details as an employee (Opplysningspliktig/arbeidsgiver)
   • Bedriften AS - this is the name of your employer.
   • Organisasjonsnummer 999 888 777 - your employer's organisation number.
   • Inntektsmottaker Andreas Andersen - your name as the person receiving the salary.
   • Ansattnummer e.l. 12345 - your individual employee number in the employer's system (used only to identify you in the system).
3. Basis for calculating feriepenger (Feriepengegrunnlag)
   This is the amount on which your feriepenger, or holiday pay, is calculated. Feriepenger itself is 10.2% or 12%, depending on the situation. In the example, we see the amount 444 000 NOK, so you are entitled to 45 288 NOK or 53 280 NOK in feriepenger.
4. Information about salary, benefits and allowances (Opplysninger om lonn, ytelser eller godtgjorelser)
   • Fastlonn - fixed gross salary: 489 000 NOK.
   • Feriepenger - holiday pay: 50 000 NOK.
   • Trekk i lonn for ferie - deduction from salary for holiday: 45 000 NOK. This is a deduction from the pay for the month in which the employer pays feriepenger instead of salary, or when we take holiday but have not earned feriepenger.
     Interestingly, in the example image above there is an error - the amount of 45 000 NOK should be written with a minus sign. This would improve readability and could help prevent possible mistakes.
   • Elektronisk kommunikasjon - naturalytelse - a taxable benefit for private use of electronic equipment, for example a company phone: 4 392 NOK.
   • Skattepliktig del visse typer forsikringer - taxable premiums for certain types of insurance: 3 600 NOK.
   • Kilometergodtgjorelse bil - mileage allowance for car travel:
     • 1500 kilometres, amount: 900 NOK (taxable - "Ja").
     • In the second case, we see mileage allowance of 5 250 NOK, which is not taxable (marked "Nei").
5. Information about deductions (Opplysninger om fradrag)
   • Fagforeningskontingent - trade union fee: -4 850 NOK.
   • Premie til pensjonsordninger - contribution to supplementary pension insurance: -10 000 NOK.
6. Information about any official deductions (Opplysninger om trekk)
   • Forskuddstrekk - the total amount of tax instalments withheld by the employer and paid to the authorities on your behalf: 145 000 NOK.
   • Utleggstrekk - other official deductions.

Are sammenstillingsoppgave and Arsoppgave the same thing?

Yes and no. As a rule, the term arsoppgave is used in other contexts, while sammenstillingsoppgave is reserved for wages. However, you could say that sammenstillingsoppgave is an arsoppgave (annual summary) of wages.

• Sammenstillingsoppgave is a summary provided by your employer that contains only settlement information relating to them.
• Arsoppgave, on the other hand, comes from banks, NAV and other institutions, showing your other income, for example from interest or benefits.

Where can I find my sammenstillingsoppgave?

You should receive this document by email, through your employer's system or in paper form. If you do not know where to look for it, contact your employer, manager or another person responsible for your documents.

Does sammenstillingsoppgave come via Altinn?

No, this document is not sent to the authorities. However, you can find similar information in the "Mine inntekter og arbeidsforhold" section on Skatteetaten, where you can see all the information reported by your employer to the authorities.

What should I do if I did not receive the summary?

If 1 February has passed and you have not received the sammenstillingsoppgave, contact your employer. If that does not help, you can report the issue to Skatteetaten to make sure your income has been reported correctly. This is not strictly necessary, however - if you check your skattemelding and see that all the information is correct, then you do not need this document. Even so, it is always worth checking that everything matches.

How can I check whether the data in the sammenstillingsoppgave is correct?

To make sure the details in your sammenstillingsoppgave are correct, compare them with:

• Payslips (lonnsslipp) that you receive each month from your employer.
• Payments into your bank account - do they match the total gross and net amounts?
• Information available on Skatteetaten, in the "Mine inntekter og arbeidsforhold" section.

If you find any discrepancies, contact your employer. They are responsible for correcting the incorrect data and providing you with an updated version of the document (if the authorities have not yet sent you the skattemelding). Do not be afraid to seek help from an accountant if you want to correct the information in your annual tax return yourself (that is, if you have already received the skattemelding from the authorities).

What should I do if the data in the sammenstillingsoppgave does not match the skattemelding?

If the data in the sammenstillingsoppgave differs from the data in your skattemelding (tax return), you need to take a few steps:

1. Contact your employer and ask them to verify the data and make the correction.
2. If the error is on the employer's side, they should send you a new, corrected version of the document.
3. Make the corrections in your skattemelding before the final filing deadline.

Remember that what is in the sammenstillingsoppgave should also be reported to the tax authorities, and this affects your taxes. To avoid any additional tax bill, it is always worth checking that everything matches.

Does the sammenstillingsoppgave affect my skattemelding?

Yes, the information contained in the sammenstillingsoppgave is sent to the tax authorities (Skatteetaten) every month by the employer and appears in your skattemelding (pre-filled tax return). That is why it is so important for the data in the sammenstillingsoppgave to be correct. Errors in this document can affect the amount of tax you have to pay or the amount you get back.

Does the sammenstillingsoppgave include information about feriepenger (holiday pay)?

Yes, the document includes:

• information about feriepengergrunnlag, that is, the basis for calculating feriepenger. This is the feriepenger that should be paid out in the following year, when you take holiday or in a specified holiday month (if the employer uses this method). In the example mentioned earlier in the graphic, we see the amount of 444 000 NOK, on which holiday pay was calculated.
• information about feriepenger paid out in the given year (in the example above, in the section "Opplysninger om lonn, ytelser eller godtgjorelser"). In the example mentioned earlier, the amount shown is 50 000 NOK, and this is the feriepenger that was paid in the year to which the sammenstillingsoppgave relates. It does not matter when it was earned.

Can I report my employer if they did not send the sammenstillingsoppgave?

Yes, if your employer did not provide you with this document despite being obliged to do so, you can report it to the tax authorities (Skatteetaten) - you can do this here (click). A missing sammenstillingsoppgave may mean that your employer has not reported your income to the tax system, which is a serious breach. Contact the authorities for further guidance.

If you want to ask about taxes, benefits or other official matters - please contact us: +47 21 38 38 21.

We answer Mon-Fri from 9:00 - 21:00 and will be happy to help!

Author of the article: Marcin - marcin@efirma.no