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Dokumentation

RPCSTBB1 - Standard net payroll calculation for Belgium

CL_GUI_FRONTEND_SERVICES - Frontend Services Fill RESBD Structure from EBP Component Structure
Diese Dokumentation steht unter dem Copyright der SAP AG.

Verwendung

In Belgium, every person is obliged to pay annual taxes based on his income. The Belgian Government has defined different rules to calculate the periodic tax-down-payment of this annual income tax, based on the professional income of a person and his family situation.

This down-payment is legally described in articles 270 until 275, 300 and 312 of the Code for Income Tax 1992 ('Wetboek der Inkomsten Belasting - W.I.B.'), articles 86 until 95 of the Order in Council for enforcement of the Code for Income Tax 1992 ('Koninklijk Besluit tot uitvoering van het Wetboek der Inkomstenbelasting 1992) as well as addendum III of this Order in Council.

The employer is obliged to calculate this tax-down-payment as legally defined and to retain it on the employee's salary.

The transfer of these tax-down-payments to the Department of Finance as well as the yearly declaration to the Government are not cov ered by this report but by report Preparation of the BELCOTAX clusters - Belgian net pay (RPCTXAB0).

In all further notes, when we talk about tax-calculation, we mean the calculation of the tax-down-payment on the annual income tax.

This program is called by the payroll function BST00 using a dynamic perform and table HR Subroutines (T596F).

Voraussetzungen

To be able to calculate the tax-down-payment the calculation scales need to be defined. These tax scales are defined in tables and parameters and contain:

The professional costs (table T5BTZ);

The tax rates for normal taxes for employees, administrators and pensioners (tables T5BTM & T5BTS);

The tax rates for exceptional payments (table T5BT1);

The tax reductions for children at charge for exceptional payments (table T5BT3);

The tax exemption for children at charge (table T5BT2);

Other reductions - parameters.

Funktionsumfang

1. Specific purpose of the report.

Different tax calculation rules are applicable in Belgian gross-to-net calculation. The commonly used tax rules are covered by the standard solution. For special groups of people like football-players, artists, et cetera, special rules exist. These special rules are not implemented in the standard solution.

The following rules are covered:

Normal tax calculation (for residents and non-residents) for periodical incomes:

Active employees - monthly income <=250.000 BEF;

Active employees - monthly income >250.000 BEF;

Administrators with a monthly income <=250.000 BEF;

Administrators with a monthly income >250.000 BEF;

Pensions and monthly interests <=250.000 BEF;

Pensions and monthly interests >250.000 BEF;

Early retired <=250.000 BEF;

Early retired >250.000 BEF;

Exceptional tax calculation - holiday payments & premiums;

Tax calculation on arrears;

Tax calculation on dismissal compensation allowance;

Tax calculation on yearly piecework premium;

Tax calculation on extra-legal pensions.

For some pension payments special tax rules are applicable: special rules for pensions and interests not granted as part of a pension plan, neither as the enforcement of a legal statute or a statute in accordance with the regulations, and exceptional treatment of pension capital payments.

Furthermore some extra functionalities are offered:

fiscal 'voluntariaat' (with amount);

fixed tax percentage on normal payments;

fixed tax percentage on exceptional payments;

fixed tax percentage on normal and exceptional payments;

fixed tax amount on normal payments;

additional tax percentage on exceptional payments.

In infotype Fiscal Data B (0101) the persons not submitted to tax calculation can be marked (fields type tax calculation and reason for tax exemption). In that case neither normal taxes nor exceptional nor other taxes will be calculated. No additional deductions will be calculated if an extra fucntionality is marked (field 'type tax calculation' <> 0).

Determination of the right tax calculation rule.
The person (his category and his specific tax data like border worker, resident) and the wage types themselves determine which calculation rule is applicable. This personal data is mentioned in infotype Fiscal Data B (0101). The wage types are calculated based on processing classes:

Processing class 61 defines how the tax bases are calculated (meaning which tax calculation rule is applicable).

Processing class 79 defines how the taxable basic amount is calculated, how this taxable basic amount can be overruled and how the tax amount can be overruled manually.

The taxable basic amounts are used to determine either the tax percentage or the tax reduction & exemption. The tax base is not always the same as the taxable basic amount. The tax base is the amount on which taxes need to be calculated (for example end-year-premium); the taxable basic amount is the taxable income at that moment (for example the weekly salary multiplied by 52), necessary to determine the tax rate.

Following wage type groups are used as input wage types:

/40x wage types: Tax bases.
The existence of a tax base will trigger the respective tax rule. For example when the tax base for extra legal pensions is filled, than this calculation-rule is triggered.

/45x wage types: Taxable basic amounts.

Furthermore you have the possibility to overrule the calculated result and/or the general definition of the annual tax base.
There are two kinds of overruling wage types:

/47x wage types: Manual defined taxes.

/48x wage types: Overruling taxable basic amount.
These wage types are passed on to this calculation program (by payroll function BST00) using the structure STIN.

2. Output

The results are passed on to the structure STOUT and then to the IT table. The wage types /41x contain the results of the tax calculation program. Wage type /410 contains the tax total.

3. Processing

3.1. Tax calculation on NORMAL PAYMENTS.

When the technical wage type /471 (Tax on normal payments) or /47e (Tax on normal payments - pensioners) is manually filled, this amount will be considered as the normal tax amount and no calculation will be executed. No additional deductions will be performed.

The following steps can be recognised:

3.1.a. Triggering normal tax calculation.

Normal tax calculation is triggered when the taxable bases for normal taxes are not equal to zero (/401 for normal payments, /40e for normal payments - pensioners) or when a dismissal compensation allowance less than 27.000 BEF (payroll constant ST013) is paid.

3.1.b. Defining the category of the person (active employee, pensioner, early retired, administrator,..., resident or non-resident) and defining the type of family income. The type of family income is based on the marital status in infotype Fiscal Data B (0101) - field Marital status) and on the professional income of the spouse in infotype Fiscal Data B (0101) - field Spouse income.

3.1.c. Defining the gross taxable annual income.

The taxable periodical base is defined by technical wage-types:

/452 for active employees, administrators & early-retired persons;

/482 for pensioners.

This general definition can be overruled by the overruling technical wage-types:

/45c for active employees, administrators & early-retired persons;

/48c for pensioners.

This periodical base is translated into a monthly base, based on the payroll frequency.

In some cases (Belgian artists, home-workers, commercial travellers, et cetera) exceptional professional expenses, on top of the fixed ones, can be deducted. These exceptional professional expenses need to be defined manually by means of a customisable wage-type. This wage-type needs to be configured in such a way that it will be subtracted from the gross monthly taxable base (processing class 61 = V).

For administrators, working partners, et cetera, submitted to the social statute of independent worker (self-employed) an additional deduction on the monthly gross is applicable. This deduction is a proportional deduction combined with a fixed deduction dependent on the gross taxable annual income. They are defined in table Reduction on taxable base (normal) (T5BTZ).

The monthly base is rounded to the nearest multiple of 500.

3.1.d. Calculating the annual tax based on tables Monthly salaries - deduction in advance (T5BTM) and Advance deductions for non-resident people (T5BTS).
These tables are generated by report Edition of the professional taxes pay scales - Belgian net pay (RPCTXEB0).

The exemption for early-retired persons is foreseen:

Early-retired people - new system: exemption when the gross monthly taxable is less than the maximum amount for unemployment benef it (see payroll constant 'ST120' in table T511K)

Early-retired people - old system: exemption when the gross monthly taxable income is less than the limit defined by CAO 17 (19.12.1974) (see payroll constant 'ST121' in table T511K)

3.1.e. Calculating the annual tax reductions

The calculated tax can be reduced because of the different family-reductions, the special reductions for early-retired people and the reduction for group insurance. Reductions will be calculated on an annual base. Not all reductions are applicable for every category:

1A	Active employees - single /2 family income (resident)
1B	Active employees - 1 family income (resident)
2A	Administrators, working partners, - single /2 family income
(resident)
2B	Administrators, working partners, - 1 family income (resident)
3A	Pensioners - single /2 family income (residents)
3B	Pensioners - 1 family income (residents)
3A'	Early retired persons - single/2 family income (residents)
3B'	Early retired persons - 1 family income (residents)
4	Non-residents

Reductions:
1A 1B 2A 2B 3A 3B 3A' 3B' 4 payroll
constant

- Single person x x ST008
- Widow(er) with
children at charge x x x x ST009
- Single parent with
children at charge x x x x ST010
- Employee disabled x x x x x x x x ST005
- Spouse disabled x x x x ST006
- Other person at charge x x x x x x x x ST004
- Other disabled
person at charge x x x x x x x x ST007
- Spouse low income
< 6.100 x x x x ST01A
- Spouse low income
< 12.600 x x x x ST21A
- Early-retired resident x x ST029-034
- Early-retired non-resident x ST150-155
- Group insurance x x x x ST020

3.1.f. Calculating the periodical tax by translating the annual tax into a monthly and the monthly into aperiodical.

3.2. Tax calculation on EXCEPTIONAL PAYMENTS.

Exceptional payments are taxable according to some specific rules (like end-of-year premiums, holiday pay). Different percentages exist for holiday pays on the one hand and all other kind of exceptional payments or premiums on the other hand.

When the technical wage type /472 (tax on holiday pay), /473 (tax on early holiday pay) or /474 (tax on except. premiums) is manually filled, this amount will be considered as the exceptional tax amount and no calculation will be executed. No additional deductions will be performed.

The following steps can be recognised:

3.2.a. Triggering exceptional tax calculation.

Exceptional tax calculation is triggered when the taxable bases for exceptional taxes are not equal to zero (/402 for holiday payments, /404 for exceptional premiums, /403 for early holiday payments).

3.2.b. Defining the gross taxable yearly income.

See normal payments, only using other technical wage-types and other priorities:

/452 - the ordinary yearly taxable base;

/450 - the specific yearly taxable base for exceptional payments;

/480 - overruling yearly taxable bas for exceptional payments.

3.2.c. Defining the tax rate based on the gross taxable annual income AND based on the fact whether it concerns holiday pay or any other kind of exceptional payment.

3.2.d. Defining the exemption for taxes.

No exemption or reduction is granted for non-resident persons, this is only applicable for resident persons. In case the gross taxable annual income is not higher than the limit forthe exemption (depending on the number of children at charge), the exceptional payment will be exempted from taxation.
The amount of exemption is found by calculating the difference between the found limit and the gross taxable annual income.

3.2.e. Calculating the periodical tax.

The periodical tax results from the calculation of the rate, found in table Exceptional tax scales (T5BT1), on the difference between the exceptional/holiday payment base and the exemption.

3.2.f. Calculating the periodical tax deductions.

No reduction is granted for non-resident persons, this is only applicable for resident persons.
In case the employee does not have more than 5 children AND the gross taxable annual income is less than the limiting amount found for a certain number of children, then the periodical tax can be reduced by a certain percentage. This percentage depends on the number of children at charge and is found in table Reduction for children atcharge (T5BT3).

3.3. Tax calculation on ARREARS.

Arrears are taxable according to some specific rules, similar to the rules for exceptional payments (but there are no reductions for children at charge).
When the technical wage type /475 (tax on arrears) is manually filled, this amount will be considered as the tax amount on arrears and no calculation will be executed. No additional deductions will be performed.

The following steps should be followed:

3.3.a. Triggering tax calculation on arrears.

Tax on arrears calculation is triggered when the taxable bases for taxes on arrears are not equal to zero (/405 for arrears).

3.3.b. Defining the gross taxable yearly income.

See exceptional payments - only using other technical wage-types:

/452 - the ordinary yearly taxable base;

/451 - the specific yearly taxable base for arrears;

/481 - overruling yearly taxable bas for arrears.

3.3.c. Defining the tax rate.

See exceptional payments - but the rate for arrears will be read in table Exceptional tax scales (T5BT1).

3.3.d. Defining the exemption for taxes.

See exceptional payments - but the exemption for arrears will be read intable Exemption for children at charge (T5BT2).

3.3.e. Calculating the periodical tax.

See exceptional payments.

3.4. Tax calculation on DISMISSAL COMPENSATION ALLOWANCE.

Dismissal allowances are taxable according to some specific rules, similar to arrears. In case the dismissal compensation allowance is less than 27.000 BEF, it is taxable according to the normal tax rules. (two possible ways of handling: through separate wage types with a processing class or through performing a check inside the program).

When the technical wage type /476 (Tax on company leave or dismissal allowance) is manually filled, this amount will be considered as the tax amount on dismissal allowances and no calculation will be executed. No additional deductions will be performed.

The following steps should be followed:

3.4.a. Triggering tax calculation on dismissal compensation allowance.

Tax on dismissal allowance calculation is triggered when the taxable bases for taxes on dismissal allowance are not equal to zero (/406 for dismissal allowance).

3.4.b. Defining the gross taxable yearly income.

See exceptional payments - only using other technical wage-types:

/452 - the ordinary yearly taxable base;

/45a - the specific yearly taxable base for dismissal compensation allowance;

/461 - overruling yearly taxable base for dismissal compensation allowance.

3.4.c. Defining the tax rate.

See tax calculation on arrears (same tax rate in table Exceptional tax scales (T5BT1)).

3.4.d. Defining the exemption for taxes.

See tax calculation on arrears (same rate for exemption in table Exemption for children at charge (T5BT2)).

3.4.e. Calculating the periodical tax.

See tax calculation on arrears.

3.5. Tax calculation on EXTRA LEGAL PENSIONS.

Rules for pensions & interests not granted as part of a pension plan neither as the enforcement of a legalstatute or a statute in accordance with the regulations.

Pensions and interests that are not granted as part of a pension plan, neither as the enforcement of a legal statute or a statute in accordance with the regulations, are taxable according to some specific rules. Based on the annual amount of the pension payment, the tax rate will be defined. The tax rates for these payments are defined in table Exceptional tax scales (T5BT1) with scale group 'PE1'.

When the technical wage type /47A (Tax on extra legal pensions) is manually filled, this amount will be considered as the tax amount on extra legal pensions and no calculation will be executed. No additional deductions will be performed.

Tax calculation on extra legal pensions is triggered when the taxable bases for taxes on extra legal pensions are not equal to zero (/40A).
The taxable periodical base is defined by a technical wage-type /452 or by the specific base for extra legal pensions (/45B). This general definition can be overruled by technical wage-type /48B.

This periodical base is translated into a monthly base, based on the payroll frequency. The monthly base is translated into a yearly base by multiplying with 12.

The used rate depends on the gross taxable annual income. This rate is found by reading table Exceptional taxscales (T5BT1) using key 'PE1' for extra legal pensions.
The periodical tax (/41A) results after applying the rate, found in table T5BT1, calculated on tax base for extra-legal pensions (/40A).

Exceptional treatment of pension capital payments:

Pension capitals formed by employers' contributions are taxable at a rate of 17 % (T511K_ST140).

Pension capitals formed by employees' contributions until 31/12/1992 are taxable at a rate of 17 % (T511K_ST140).

Pension capitals formed by employees' contributions after 31/12/1992 are taxable at a rate of 10,30 % (T511K_ST141).
(see Check tax constants)

These tax calculation rules are triggered, based on the existence of the respective basic amount (wage-types /40..). The above calculation can be overruled by using the respective overruling wage-types /47x.

Remark

For some categories of employees (like expatriates) it should be possible that only a part of the gross income is taxable in Belgium. The proportion can be defined in infotype Tax Data B (0100) - field ' Additional % for foreigners'. When this percentage is filled (<> 0), the periodical base is adapted with this %.

SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up Addresses (Business Address Services)
Diese Dokumentation steht unter dem Copyright der SAP AG.

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