Define type of retroactive accounting (deferred period)

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.

Example

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 pesetas.

Requirements

None.

Standard settings

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 modified.

Recommendation

Adjust the standard SAP parameterization to your own needs.

Activities

1. Check the standard SAP parameterization, considering the meaning of the following values:
a) 0. Tax when earned.
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 paid.
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 modified.
2. Modify the standard SAP parameterization according to your requirements.
Copy the standard subscheme EST0 into the subscheme $ST0.
Call PE01 subscheme EST0 , Rule -> Copy.
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 -> Change.
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 -> Change.

Further notes

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 EST0.