Annual payroll reporting & year-end payroll | Amesto

Year-end reconciliation

Final payroll runs, employer contribution (AGA) settlement, holiday pay reconciliation, pension reporting and annual salary certificate processing, on schedule.

Regulatory reporting

All government filings closed out correctly: a-melding (NO), arbetsgivardeklaration (SE), e-indkomst to SKAT (DK), Tulorekisteri (FI) and RTI to HMRC (UK).

New-year readiness

Updated tax cards, new insurance rates, verified holiday quotas, union fee updates and any regulatory changes loaded before the first payroll run of the year.

Different country, different deadline

We track the year-end calendar in every country.

In Norway, employer contributions (AGA) run in six bimonthly installments with the final payment due 15 January. Monthly a-melding is due the 5th of each following month.

In Sweden, the monthly arbetsgivardeklaration goes to Skatteverket at individual level.

In Denmark, payroll is reported continuously to SKAT via e-indkomst.

In Finland, each salary payment must be reported to Tulorekisteri within five days.

Note: Norway abolished the tax withholding account (skattetrekkskonto) from 1 January 2026. We track all of this for you.

Also see Year-end financials if you need the statutory accounts handled alongside payroll.

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Questions?

Frequently asked questions

What does annual payroll reporting include in Norway?

Final a-melding reconciliation, employer contribution (AGA) year-end settlement across six bimonthly terms, holiday pay reconciliation, pension reporting, tax card updates for the new year and all new-year readiness checks.

What changed in Norway from January 2026?

The tax withholding account (skattetrekkskonto, account 1950) was abolished from 1 January 2026. Tax amounts must now be routed to payment differently. We handle this transition for our clients automatically.

What are the AGA payment deadlines in Norway?

Six bimonthly installments: 15 March, 15 May, 15 July, 15 September, 15 November and 15 January (for November to December). The rate for Zone 1 (Oslo, Bergen, Trondheim, Stavanger) is 14.1% in 2026.

What does year-end payroll involve in Sweden?

Monthly arbetsgivardeklaration to Skatteverket continues through year-end. Annual employer declarations at individual level (AGI) and tax declaration filings are handled alongside holiday pay reconciliation and new kontrolluppgifter.

What about Denmark and Finland?

Denmark: continuous e-indkomst reporting to SKAT closes out at year-end alongside ATP reconciliation and årsopgørelse preparation. Finland: Tulorekisteri reporting is continuous (within five days per payment), so year-end focuses on TyEL/YEL pension reconciliation and verokortti updates for the new year.

Can you cover year-end if our internal payroll person is unavailable?

Yes. Our lønnsberedskap service places an experienced consultant at short notice, with no lock-in period. They can take over the full year-end run including a-melding, AGA settlement and new-year readiness.

How is holiday pay reconciled at year-end?

We reconcile holiday pay accrued in the prior year against the amounts paid, adjust for any carried-over days and prepare the holiday pay basis for the following year, in line with the Ferieloven rates (10.2% standard, 12% for five-week agreements).

Year-end payroll handled correctly, in every country.

Every year-end obligation handled on time.

Year-end reconciliation

Regulatory reporting

New-year readiness

We track the year-end calendar in every country.

Full outsourced payroll covers every month, not just year-end.

Frequently asked questions

Want year-end payroll off your desk?