Sub-entity
Last updated: 31 July 2024.
Would you like to know why you have two organisation numbers? It is because your enterprise has a sub-entity.
In addition to the enterprise’s organisation number your sub-entity has its own organisation number.
There are several reasons for why you need a sub-entity. You need it when you:
- conduct business activity
- report salary or remuneration in the a-ordning scheme
Even if you do not have employees today, or pay board remunerations, the sub-entity is all set if you need it in the future. You can see which sub-entities you have by looking at the service Information on organisations.
When should I use the sub-entity’s organisation number?
You use this when:
- you report wages, remuneration and freelance in the a-ordning scheme
- the Statistics Norway requests information
- you have received a digital medical certificate
A main entity is a collective term for companies, associations, persons and others registered in the Central Coordinating Register for Legal Entities, and which is not a sub-entity.
The main entity is an enterprise at the highest level in the registration structure in the Central Coordinating Register for Legal Entities.
The sub-entity defines the activity operated by the main entity. A main entity can have one or several sub-entities. The sub-entities are not independent enterprises. They will always be connected to a main entity.
A sub-entity is an enterprise at the lowest level in the registration structure in the Central Coordinating Register for Legal Entities.
Statistics Norway decides which sub-entities that are to be registered, as well as classification of these. Registration and classification takes place according to international statistical standards.
A main entity may not refuse or require such registration.
Multiple sub-entities are to be registered if one of the following terms are met:
- Business activity is conducted in various branches. Each branch must employ at least 5 persons
- Business activity is run with employees in several geographical locations. There has to be at least one employee in each geographical location.
Different branches
Variuos branches mean that the activities fall under different industrial codes in accordance with the Standard for industrial grouping (SN2007)
Activities performed only to serve the primary activity of the main entity, should not be registered as a separate sub-entity. Examples of this may be administration, IT department and sale of self-produced goods. Such activities should only be registered as a separate sub-entity if it operates in another geographical location than the main entity’s primary activity takes place.
Multiple geographical locations
When the sub-entities are located at different addresses, this means that activity is conducted in several geographical locations. Entering different postal addresses is not sufficient to register a sub-entity.
For ambulatory activity, only permanently staffed branch offices and the like are registered. Examples of this are building and construction, transport and hiring of manpower, and temporary staff recruitment agencies.
Public administration
The general rules described above, also apply to public administration. Detailed regulations for registration of sub-entities in municipalities, county municipalities and health trusts are available at www.ssb.no under reporting, Kostra, Guidance.
If you are going to register multiple sub-entites, you need to fill in the Form for sub-entities – activity at multiple addresses, and upload this as an attachment to the form Coordinated register notification in Altinn (tick for the enterprise to register one or multiple new sub-entities).
A sub-entity can be taken over or transferred from one main entity to another. In such cases, the sub-entity will retain its organisation number.
For a sub-entity to be regarded as taken over or transferred, the following conditions must apply:
- The same activity continues, but with a different main entity as the new owner of the sub-entity
- The activity continues in the same municipality as previously
- As a rule, the necessary assets included in the activity must be transferred as a whole. Examples of this are raw materials, production equipment, inventory, contracts and employees.
If you want to register a transfer of a sub-entity, you can use the form Coordinated register notification in Altinn. If several sub-entities are to be transferred, you also have to fill in the paper form Form for sub-entities – activity at multiple addresses. You upload the document in the digital version of the form Coordinated register notification.
Attachment requirements
When you report transfer of activity in the form coordinated register notification, you are required to attach a confirmation from the acquiring party. This confirmation must be signed by the acquirer and documents that the transfer is correct. The attachment requirement will appear once you have filled out and checked the form.
The inbox in Altinn
Remember to clear the inbox of the sub-entity in Altinn before the transfer.
Sensitive information, such as medical certificates, ought to be stored in a separate case/filing system before the transfer is being registered. This prevents the acquirer from gaining access to sensitive information contained in the inbox of the sub-entity.
If you want to register an acquisition of a sub-entity, you can use the form Coordinated register notification in Altinn. If several sub-entities are to be acquired, you also have to fill in the paper form Form for sub-entities – activity at multiple addresses. You upload the document in the digital version of the form Coordinated register notification.
Attachment requirements
When you report an acquisition of activity in the form coordinated register notification, you are required to attach a confirmation from the transferring party. This confirmation must be signed by the transferrer and documents that the acquisition is correct. The attachment requirement will appear once you have filled out and checked the form.
If the activity is discontinued, you can report closing the sub-entity in the form Coordinated register notification in Altinn. If the main entity has several sub-entities, and is about to close down one or more, you must fill in the paper Form for sub-entities – activity at multiple addresses.
The Central Coordinating Register for Legal Entities contains information about number of employees for all employers registered in this register. The number of employees refers to active working conditions registered in the Aa-register of NAV. All employers must report the working conditions every moth in the form Aa-notification.
Enterprises with employees must have at least one sub-entity. The sub-entities are identified with a separate organisation number associated with the main entity. The number of employees is connected to a sub-entity and comprises the number of unique individuals working for the sub-entity. If an individual has several employment connections related to the same enterprise, this individual is counted only once.
Information about number of employees is available, among other things, through the service Open data. You can choose whether to see the number of employees connected to one sub-entity, or the total number of employees for the main entity.