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HTWLNPP0 - TW Pension and Severance payment calculation report

HTWLNPP0 - TW Pension and Severance payment calculation report

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Purpose

This report is used to calculate pension payment and severance payment and also including taxable amount for those retired or leaving employees.

  • Pension payment:
Pension payment calculation covers two phases of the law: Factory rule and Old pension.
With selective parameters, you can decide if the factory rule is included or not.
If the factory rule is not included, you calculate the employee seniority for the service period under the factory rule according to Old pension law.
If Factory rule is included, you calculate the seniority as following: seniority = service_years X 2 + (If service_months > 6, 2; If service_months > 0 or service_days > 0, 1).
Note you can implement BAdI PC420001 to calculate the seniority according to your own requirement.
For Old pension, the calculation formula is as the following:
If service_years <= 15,
seniority = service_years X 2 + (If service_months > 6, 2; If service_months > 0 or service_days > 0, 1).
If service_years > 15,
seniority = 30 + (service_years - 15) X 1 + (If service_months > 6, 2; If service_months > 0 or service_days > 0, 1).
The maximum seniority is 45.
If the Retirement Eligibility Check checkbox is selected, the program checks the selected employees' ages and numbers of years of service against the eligibility requirements stored in the Customizing activity Define Eligibility Requirements for Retirement. It calculates and outputs pension amounts for the employees eligible for retirement only. You can access the Customizing activity in Customizing for Payroll Taiwan under New Pension (NP) -> Reports -> Pension/Severance Payment.
  • Severance payment:
Severance payment calculation covers three phases of the law: Factory rule, Old pension, and New pension.
With the selective parameter, you can decide if the factory rule includes.
If Factory rule not included, we will calculate the employee seniority for the service period under the factory rule according to Old pension law.
If Factory rule included, we will calculate the seniority is as the following:
if 1 <= service_years < 2, seniority = 1.
if 2 <= service_years < 3, seniority = 2.
if 3 <= service_years, seniority = 3 + (service_years - 3)X10 / 30.
Note You can implement BAdI PC420001to calculate the seniority according to your requirement).
For Old pension, the calculation formula is as the following:
seniority = service_years X 1 + (service_months + (If service_days > 0, 1)) / 12 X 1.
For New pension, the calculation formula is as the following:
seniority = service_years X 0.5
The maximum seniority is 6.
  • Simulation run for pensions:
You can implement BAdI PC420002 to create the criteria used to select employees for whom a simulation run is carried out.
If you specify a period for the simulation, the system uses the period as the lasting working payroll period for the employee and calculates the average monthly salary for the previous months. The end date of the period is simulated as the last working day and the day after as the leaving date.
If you specify a date for the simulation, the system uses the date as the leaving date and the day before as the last working day. The system uses the last working day to calculate the average monthly salary for the pervious months.

  • Taxable amount calculation:
When you calculate tax for pension payments, the base amount equals the sum of the pension paid by the pension fund and pension payment calculated by this report.
You must fill out the fields Wage Type and Pension Paid by Pension Fund on the selection screen. When you execute the report, the system determines the pension amount as follows:
  • If the wage type you specify is entered in the relevant infotypes, the report uses the amount saved in the wage type for the calculation

  • If the report cannot find an infotype record with the specified wage type, it uses the value you enter in the Pension Paid by Pension Fund field for the calculation. In addition, the report creates an infotype record using the wage type you specify to save this amount.

The system applies the following rules to determine the taxable amount for both Pension Payment and Severance Payment:
  1. If the total amount received in one lump sum is less than TWD 161,000 multiplied by the number of years' service when the employee leaves the company, the taxable amount is considered zero.
  2. If the total amount received in one lump sum is more than TWD161,000 multiplied by the number of years' service, the taxable amount is half of the portion over TWD 161,000 but less than TWD 322,000 multiplied by the number of years' service at the time of separation.
  3. The portion of the amount over TWD 322,000 multiplied by the number of years' service is subject to tax.
The calculation of the last digit of the number of service years, if it is less than 6 months, shall be calculated as half a year, otherwise, as one year.
If the number of years' service is not a whole year, the system rounds the value up to the next half month in line with legal regulations. For example, 2 years and 3 months equates to 2.5 years and 3 years, 8 months equates to 4 years.

Integration

  1. This report reads data from the following infotypes
the Actions infotype 0000
the Organizational Assignment infotype 0001
the Personal Data infotype 0002
the New Pension (TW) infotype 0818 (only the subtype1, 2 are used)
  1. This report used the standard function 'HR_ENTRY_DATE' to obtain the employee hiring date in your company, you can configure the different parameters for this function from IMG menu.
  2. This report provides the BAdI PC420001 to calculate the seniority for the service period under the different law phases. you can validate this BAdI via IMG menu.
  3. This report provides the BAdI PC420002 to determine which employees will be selected for the simulation run. you can validate this BAdI via IMG menu.

Prerequisites

  • Payroll results are available and cumulation class 50, 51 of relevant wage types are set correctly.
/150: Pension calculation base
/151: Severance Pay base
  • You should have maintained relevant master data for new pension and old pension properly.
  • Hiring date: This report will use infotype 0041 or infotype 0818 to get the employee hiring date. Using infotype 0818 or infotype 0041 will depend on your choice on the selection screen.
Choose infotype 0041:
you can define the feature 'ENTRY' to get the hiring date you wanted.
Choose infotype 0818:
for New Pension employee chose, the hiring date will get from service from date in IT0818 subtype 1.
for Old Pension employee chose, the hiring date will get from service from date in IT0818 subtype 2.

Features

Selection

Standard Variants

Output

Activities

Example






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