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HMXCRUT0 - Profit share calculation

HMXCRUT0 - Profit share calculation

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Description

This report allows the calculation of the company's profit sharing.

To run this report you can specify, as well as the standard SAP selection criteria, the following:

  • R.F.C.
  • Process year of the report.
  • Payment date
  • Profit to be distributed
  • Maximum daily wage to be used as a limit in the calculation
  • Choice of two options for limiting the annual income basis
  • Option of separate calculation for each RFC
  • Option to include days worked and salary earned under a temporary contract.
  • Choice between non-recurring or extra payment for batch input.
  • Wage type: the entries allowed in this field depend on the selection made earlier (non-recurring or extra payment)
  • Option for determining free, unique, or fixed payroll identifiers
  • Processing type
  • Choice between direct or regular batch input
  • Name of batch input session

Output

Possible outputs are:

  • Report of company profit sharing calculation by employee and by RFC.
  • Generation of batch inputs to the Extra Payment (0015) or Off-cycle Payroll Extra Payment (0267) infotypes. Also, if an employee is no longer active in the company, a batch input is generated to the Payroll Status (0003) infotype to ensure that the employee will still be selected by the payroll.

When a batch input is processed in the regular way, a data set to be processed in a subsequent step will be generated. If a batch input is processed directly, the master data are directly changed. In this case, the report generates a list with the records for which an error occurred during the batch input process.

If this report is run in test mode and the data required to generate a batch input are specified, the results list may be used to generate a batch input.

There is also the option of displaying a list with the errors and warnings generated when processing the report.

Technical details of the wage types used in this report

This report uses the following wage types:

  • Profit Sharing Advanced Payment (/45K): This is used to determine the advance payments of profit sharings paid to employees during the year previous to the payment. That is, it is an advanced payment given during the year prior to the profit sharing. The corresponding value is obtained from the Cumulated Results table (MXCRT) for the year prior to the payment.
  • Profit Sharing (/454): It is used to calculate profit shares paid to workers during the current year. The corresponding value is obtained from the Cumulated Results table (MXCRT) for the current year. This same wage type is used to record the payment of profit shares relevant for calculating Income tax.
  • Profit Sharing Days (/31E): It is used to calculate the number of days worked throughout the year. This number of days forms the basis for 50% of the profit share payment. The corresponding value is obtained from the cumulated results table (MXCRT). The basis is formed according to the number of days in the calendar month, which is either 365 or 366 days. This adjustment is based on information in the Results table (RT).
  • Cumulated Wages (/117): used to calculate the wages received throughout the year. This amount forms the basis for 50% of the profit sharing payment. The corresponding value is obtained from the cumulated results table (MXCRT). A basis is formed according to the real income earned on calendar days, either 365 or 366 days, throughout the year. This adjustment is based on information in the Results table (RT).

Limit details that have to applied to the profit sharing payment

The profit sharing payment has a maximum limit (cap), which is the maximum between the following amounts:

  • Three months of salary of the worker.
  • Average of the sharing received in the last three years.

The wage types used in this report for the limit calculation are the following:

1. For the 3-month salary limit:

  • Monthly salary for PTU(/120): This amount represents the employee's monthly salary. It is used to determine the three-month salary that has to be taken into account for the limit calculation. It must be used at least three months before the end of the year to be processed for the PTU payment. The corresponding value is obtained with the following formula:
  • The value of wage type /120 of the most recent record of infotype 0371, subtype 3 for the year of the PTU process. An entry is read which contains the cumulated salary of the three months to be taken into account for the PTU limit. This will correspond to the amount of the last three months of salary. If the amount equals zero:

- Cumulated value of wage type /120 of table MXCRT corresponding to the last payroll of each of the three months of the process year. If the cumulated amount of wage type /120 equals zero:
- Value of wage type 7305 of the last regular TR and the amount has to be multiplied by 90.
The resulting amount will be the PTU limit corresponding to the last three months of salary.

2. For the average of the PTU average paid in the last 3 years:

  • Paid PTU (/121): This amount represents the PTU amount paid to the worker in a year. It is used to determine the average PTU paid in each of the three years prior to the year to process the payment of PTU (three records, one for each year), to be considered for the calculation of the limit. The corresponding value is obtained with the following formula:
  • The value of wage type /121 of IT 0371, subtype 4 of the three years prior to the processing of the PTU payment (three records, one for each year). For any year in which the amount equals zero:

- The system reads wage type /121 of the last MXCRT of the corresponding year.
The resulting amount will be divided by the number of years that were processed with information (wage type /121 other than zero). The resulting amount will be the PTU limit corresponding to the PTU average paid in the last three years.

If the calculated value of these two limits (3 months salary and PTU average paid in the last 3 years) is zero, the system will not apply any limit.

Additional information:

  • The number of days in the year is obtained from payroll constant TDIAN. To display and/or change this value, see the Implementation Guide, in the section Payroll Mexico -> Global Settings -> Payroll Organization -> Calculate number of days in the year.
  • The minimum number of days worked throughout the year for a casual employee is obtained from the constant UDMTA. To display the value of this constant, see the Implementation Guide, in the section Payroll Mexico -> Special payments -> Profit sharing -> Check payroll constants.
  • The off-cycle reason recorded in the Off-cycle Extra Payments (0267) infotype is RU01. This only applies if non-recurring payment type is selected on the selection screen.
  • To determine whether or not an employee is a casual employee, the system checks the contract type allocated in the Contract Elements (0016) infotype.
  • This report validates the consistency between the days worked (wage type /31E) and the periods throughout the year in which the employee was active, according to the Personnel Action (0000) infotype.





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This documentation is copyright by SAP AG.

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