Define type of retroactive accounting
This step allows you to define the processing of the deduction
and payment of the employment tax in case of a retroactive
calculation in the payroll.
In March an employee's basic pay is retroactively increased to
50.000 pesetas for January.
The difference of the tax bases for January and February must be
considered in March. The missing employment tax will be calculated
in the March payroll.
In our example the tax bases of March are increased to 100.000
The SAP standard parameterization applies the principle of tax
when paid whenever there is a retroactive
calculation. This means that the differences in the tax bases will
be considered in the month in which the recalculation takes place.
Due to this process the results of the original month are not
Adjust the standard SAP parameterization to your own needs.
1. Check the standard SAP
parameterization, considering the meaning of the following
a) 0. Tax when
In all retroactive months the deductions and payments of the
employment tax are calculated changing the original results.
b) 1. The principle
of tax when paid applies only when there is a change of year.
The deductions and payments of the employment tax are calculated in
the month in which the retroactivity takes place, but only if the
retroactivity implies a change of year. In this case the original
results are not changed.
c) 2. Tax when
The deductions and payments of the employment tax are
always calculated in the month in which a
reotractivity takes place. The original results are not
2. Modify the standard SAP
parameterization according to your requirements.
Copy the standard subscheme EST0 into the
Call PE01 subscheme EST0 , Rule ->
3. Modify the value of parameter 1 of
the function EST00 in accordance with the
functionality mentioned in the previous step.
Call PE01 subscheme $ST0, Source Text
4. Modify the call of the subscheme
EST0 in the scheme of proration for processing
retroactive accounting months, ED00.
Call PE01 subscheme ED00, Source Text
Omit the steps between 2 and 4 if you do not wish to modify the
SAP standard parameterization.
In this case you can use the standard subscheme