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HMXCDSS0 - Wage and Salary Declaration

HMXCDSS0 - Wage and Salary Declaration

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Description

This report generates a TemSe file by company code, for issuing form 90B of the wages and salaries information declaration

As well as the standard SAP selection criteria, the following information can be entered in the report's selection screen:

  • Company RFC

  • Year to be declared: The wages and salaries information declaration will be issued for the year indicated.

  • Type of declaration to be generated.

  • Issuing method: two selection buttons allow form 90-A or 90-B to be issued.

Requirements

All wage types to be issued in the wages and salaries information declaration must have a value in evaluation class 12. To set them, see the Implementation Guide, under Payroll Mexico -> Tax -> Income Tax -> Wage types -> Define wage types for the wages and salaries information declaration.

Output

The list generated by this report shows the details of each company code.

The TemSe file generated by this report can be displayed by selecting it from the output screen.

Further notes

  • The economic zone is obtained from table T7MX64 (Implementation Guide, in the section Personnel administration -> Personnel administration Personal data -> Addresses -> Check allocation of economic zones), by determining the tax location of the Employer Registration according to table T7MX24 (Implementation Guide, in the section Personnel administration -> Personnel admnistration -> Payroll data -> IMSS data -> Define address of IMSS Employer Registration).
  • To determine whether or not the annual tax adjustment has been carried out, the system analyses whether the Annual Adjustment Amount (/446), Annual Adjustment Credit (/448), Adjustment Amt, Prev. Yr (/449), and Adjustment Credit, Prev. Year (/44A) wage types exist. If any of these wage types do exist in the cluster, then the annual adjustment has been carried out. It is important to know whether the annual adjustment was carried out in order to know what information to include, and what not to include, in the output file.
  • To determine the rate that was used (that of the fiscal year being declared or the updated 1991 rate), the system analyses the value of the corresponding screen parameter.

List of the subsidy proportions used

Subsidy proportion calculated in accordance with the provisions in force in the fiscal year being declared (only for fiscal years other than 2001):

  • The proportion is obtained from table T7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax -> Income tax -> Maintain tax subsidy), for the 31st of December of the year specified on the screen.

Subsidy proportion calculated in accordance with the provisions in force in 1991:

  • The existing proportion is obtained from table T7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax -> Income tax -> Maintain tax subsidy), for the 31st of December of the year specified on the screen.

Subsidy proportion Fraction I (for fiscal year 2001 only):

  • The last proportion in force between the 1st of January and the 30th of September on the year selected on the screen is obtained from table T7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax -> Income tax -> Maintain tax subsidy), the last valid proportion between 1st January and 30th September of the year selected on the screen.

Subsidy proportion Fraction II (for fiscal year 2001 only):

  • The last proportion in force between the 1st of October and the 31st of December of the year specified on the screen is obtained from table T7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax -> Income tax -> Maintain tax subsidy).

Technical details of the wage types used in this report

Employee details (user wage types):

These user wage types are obtained from the results table (RT) for all the periods of the year being processed, as specified on the screen. It is not necessary to cumulate these wage types. The selection is based on the settings made in the Implementation Guide, in the section Payroll Mexico -> Income tax -> Wage types -> Define wage types for the salaries and wages information declaration (evaluation class 12). Please note that different values must be used for taxed and exempt items in this setting. If a payment is 100% exempt, then the wage type can simply be customized as exempt and there is not need to generate a second wage type.

Employee details (technical wage types):

Double time and worked days off per week (/H02):This wage type is not configured through evaluation class 12. In any case, nor is it necessary to cumulate it in the cumulated results table (MXCRT).

The following information is included in the TemSe file generated.

Taxable bases for rate:

  • Ordinary tax basis for tax (/400)
  • Extraordinary tax basis for tax (/410)
  • Ordinary tax basis, prev year, for tax (/40M)
  • Seniority bonus relevant for tax (/457): This wage type is added to the taxable basis as of release 4.6B.
  • Periodic pension (/45G): This wage type is added to the taxable basis as of release 4.6B.
  • Tax exempt seniority bonus (/425): This wage type is added to the taxable basis as of release 4.6B.

Annual tax in accordance with the rate (this information is only included if the annual tax adjustment has been carried out):

  • Gross tax (/402)
  • Gross tax, previous year (/40G)

Accredited subsidy amount in accorance with legislation (only for fiscal years other than 2001, and included only if the annual tax adjustment was carried out):

  • Accredited subsidy (/405)
  • Accredited subsidy, previous year (/40J)

Accredited subsidy amount Fraction III (only for fiscal years other than 2001, and included only if the annual tax adjustment was carried out):

  • Gross tax subsidy (/403)
  • Gross tax subsidy, previous year (/40H)

The result will be the same as adding up these wage types and multiplying the product of the sum by the proportion of Fraction I. The result is then divided by 12 and multiplied by nine.

Accredited subsidy amount Fraction IV (only for the fiscal year 2001, and included only if the annual tax adjustment was carried out):

  • Gross tax subsidy (/403)
  • Gross tax subsidy, previous year (/40H)

The result will be the same as adding up these wage types and multiplying the product of the sum by the proportion of Fraction II. The result is then divided by 12 and multiplied by three.

Annual credit on wage in accordance with legislation (included only if the annual tax adjustment has been carried out):

  • Credit on gross wage (/404)
  • Credit on gross wage, previous year (/40I)

Number of days worked by the employee during the fiscal year being declared:

  • Profit sharing days (/31E)

Proportion applied:

The proportion is obtained from table T7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax -> Income tax -> Maintain tax subsidy), for the 31st of December of the year specified on the screen.

Tax withheld during the fiscal year (this information is only included if the annual tax adjustment was not carried out):

  • Regular tax (/440)
  • Special tax (/447)
  • Final payment calculation tax (/445): As of release 4.6B, this wage type must be added to the total tax withheld.
  • Single pension payment tax (/44B): From release 4.6B this wage type should be added to the total tax retained.
  • Partial pension payment tax (/44C): From release 4.6B this wage type should be added to the total tax retained.
  • Annual adjustment tax (/446)
  • Adjustment tax, previous year (/449)

Credit on wage paid during the fiscal year (this information is not included when the annual tax adjustment is carried out):

  • Credit on wage paid in cash (/401)
  • Annual adjustment credit on wage (/448)
  • Annual adjustment credit on wage, previous year (/44A)

Clarification:

Unless specified otherwise, the technical wage types listed above are read from the cumulated results table (MXCRT) for the year being processed, as specified on the screen. When it is indicated that a wage type corresponds to the previous year's adjustment, it means that the same table (MXCRT) is accessed for the year following the year specified on the screen.

The fields viewed on form 90-B and that are omitted in form 90-A are consolidated in form 90-A in the following foelds:

  • Other income by salary: In this field the following fields should be added:
  • Service bonus

  • Punctuality bonus

  • Life insurance premium

  • Greater medical insurance expenses

  • Restaurant coupons

  • Gasoline coupons

  • Clothing coupons

  • Housing allowance

  • Schooling materials allowance

  • Eye protection allowance

  • Transport allowance

  • Company-paid union contributions

  • Incapacity subsidies

  • Employee and/or employee children grants

  • Other exempt incomes: In this field the corresponding exemptions should be added to the previous fields.






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