Sammenstillingsoppgave in Norway – what is it and where to find it?

Viktigste informasjon om sammenstillingsoppgave fra arbeidsgiver

What is this document?

Sammenstillingsoppgave is a document that helps us understand exactly our earnings, tax deductions and other salary components from the previous year. It is, in NOKshort, an annual summary of our professional work. Everyone who works in Norway and receives a salary should receive it from their employer. It is thanks to this summary that we can make sure that our data is correctly included in the annual tax return.

When will I receive a summary from my employer?

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

Does my employer have to send me this document?

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

What does sammenstillingsoppgave look like?

Sammenstillingsoppgave is a document divided into several sections. Here is an example document from the Skatteetaten website:

There we can find the most important information regarding our settlements with the employer and our tax situation, namely:

1. Settlement year (Inntektsår 2021)
   It tells you what tax year the document applies to. In this case, it's 2021.
2. Company data and your data as an employee (Opplysningspliktig/arbeidsgiver)
   • Bedriften AS – this is the name of your employer.
   • Organization number 999 888 777 – your employer's organizational number.
   • Inntektsmotaker Andreas Andersen – Your name and surname as the person receiving the salary.
   • Ansattnummer el 12345 – Your individual employee number in the employer’s system (it is only used to identify you in the system).
3. Basis for calculating holiday break (Feriepengegrunnlag)
   That is the amount from which your feriepenger, or holiday pay, is calculated. The feriepenger itself is, depending on the situation, 10,2% or 12%. In the example we see the amount 444 NOK, therefore, you are entitled to NOK 45 or NOK 288 holiday leave.
4. Data on wages, benefits and allowances (Opplysninger om lønn, ytelser eller godtgjørelser)
   • Fastlonn – Fixed gross salary: NOK 489.
   • holidays – Holiday pay: 50 000 NOK.
   • Trekking and hiking for the holidays – Deduction from salary for holiday pay: NOK 45. This is a deduction from the salary for the month in which the employer pays holiday pay instead of a salary or in a situation where we take holiday but do not have holiday pay earned.
     Interestingly, there is a mistake in the example photo above – the amount of NOK 45 should be written with a minus sign. This would increase readability and could prevent possible errors.
   • Elektronisk kommunikasjon – naturalytelse – taxable allowance for private use of electronic equipment, for example a company phone: NOK 4.
   • Skattepliktig del visse typer forsikringer – taxable contributions for certain types of insurance: NOK 3.
   • Kilometergodtgjørelse bil – reimbursement of costs for kilometers traveled by car:
     • 1500 kilometres, amount: NOK 900 (taxed – “Me”).
     • In the second case, we see a mileage allowance of NOK 5, which is not subject to taxation (marked "Nei").
5. Deduction details (Opplysninger om fradrag)
   • Fagforeningskontingent – Trade union contribution: -4 NOK.
   • Bonuses to the pension system – Contribution to additional pension insurance: -10 NOK.
6. Details of any official deductions (Opplysninger om trekk)
   • Forskuddstrekk – total amount of tax advances that your employer has paid to the office on your behalf: NOK 145.
   • Utleggstrekk – other official deductions.

Are sammenstillingsoppgave and Årsoppgave the same?

Yes and no, as a rule the name årsoppgave is used in other contexts, and sammenstillingsoppgave is reserved for payouts. However, one can say that sammenstillingsoppgave is the årsoppgave (annual summary) of payouts.

• Sammenstillingsoppgave is a summary provided by your employer that only contains billing information with them.
• Årsoppgave, on the other hand, comes from banks, NAV and other institutions, showing your other income, e.g. from interest or benefits.

Where can I find my sammenstillingsoppgave?

You should have received this document via email, through your employer's system, or in paper form. If you don't know where to find it, contact your employer, supervisor, or other person responsible for your documents.

Does sammenstillingsoppgave come to Altinn?

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

What should I do if I haven't received a summary?

If 1 February has passed and you have not received sammenstillingsoppgave, contact your employer. If this does not help, you can report the problem to Skatteetaten to make sure that your income has been reported correctly. However, this is not necessary - if you yourself determine from the skattemelding that all the information is correct, then you do not need this document. Nevertheless, it is always worth checking whether all the information is correct.

How to check if the data in sammenstillingsoppgave is correct?

To make sure the data in your sammenstillingsoppgave is correct, compare it with:

• The payslips (lønnsslipp) you receive each month from your employer.
• Withdrawals into your bank account – do they tally with the gross and net summaries?
• Information available on Skateeetaten, in the section "Mine inntekter og arbeidsforhold".

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 (in a situation where the office has not yet sent you the skattemelding). Don't be afraid to use the help of an accountant in case you want to correct the information in the annual settlement yourself (i.e. in a situation where you have already received the skattemelding from the office).

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

If the data in your sammenstillingsoppgave differ from that in your skattemelding (tax return), you must take several NOKoks:

1. Contact your employer and ask for your data to be verified and corrected.
2. If the error is the employer's, they should send you a new, corrected version of the document.
3. Make corrections to your skattemelding before the tax submission deadline.

Remember that what is in sammenstillingsoppgave should also be reported to the tax office, and this affects your taxes. To avoid potential additional payments, it is always worth verifying that everything is correct.

Does sammenstillingsoppgave affect my skattemelding?

Yes, the information in your sammenstillingsoppgave is sent to the tax office (Skatteetaten) each month by your employer and is included in your skattemelding (pre-filled tax return). It is therefore important that the information in your sammenstillingsoppgave is correct. Errors in this document may affect the amount of tax you have to pay or the amount of your refund.

Does sammenstillingsoppgave contain information about feriepenger (holiday pay)?

Yes, the document includes:

• information about feriepengegrunnlag, i.e. the basis for calculating feriepenger. This is feriepenger that should be paid in the following year, when you take your holiday or in a given, specified holiday month (if the employer uses this method). In the example mentioned earlier in the graphic, we see the amount of NOK 444, from which the holiday pay was calculated.
• information about the paid holiday allowance in a given year (in the example above in the section “Opplysninger om lønn, ytelser eller godtgjørelser”). In the example mentioned earlier, the amount is shown 50 000 NOK and this is the feriepenger that was paid in the year to which the sammenstillingsoppgave applies. It does not matter when it was earned.

Can I report an employer if he hasn't sent sammenstillingsoppgave?

Yes, if your employer has not provided you with this document even though they were obliged to do so, you can report this to the tax office (Skatteetaten) - you can do this here (click). Failure to provide sammenstillingsoppgave may mean that your employer has failed to report your income to the tax system, which is a serious breach. Contact your tax office for further guidance.

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