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RPCABFA2 - Reserves for Severance Pay Entitlements

RPCABFA2 - Reserves for Severance Pay Entitlements

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Purpose

You can use this report (RPCABFA2) to calculate the reserve amount for legal rights to future pension payments for (old) severance pay according to the passive obligation regulated in the German Income Tax Act (EStG) or Austrian Accounting Act (RLG).

The report calculates the notional entitlements to severance pay that exist for a predefined key date. These entitlements would need to be settled if the employment relationship were to be terminated.

If an employee switches to an employee pension fund in accordance with the Company Pension Plan Act (BMVG § 47), the report calculates the amounts that can be set as reserves for the key date.

If you want to use the report RPIBMVA0 (Maintenance of Data for Employee Pension Scheme on Transfer) to generate batch input sessions for the infotype Company Pension Plan (0751), you need to create a report selection variant for report RPCABFA2, that can be used to calculate the legal right to future pension payments for severance pay valid on the transfer key date.

You can use both payroll results and simulation results as the evaluation basis.

Statutory Bases

The entitlement is determined according to:

  • Tax regulations - EStG Sec. 14
  • Principles of commercial law - RLG (HGB) Sec, 211/2

In the event of a partial or full transfer to an employee pension fund, frozen legal rights to future pension payments or transferred amounts are considered in accordance with BMVG.

The margin for personnel turnover is set at a flat rate of 20%. In justified cases, the anticipated personnel turnover can be scaled based on the employment period. You can find the scale in the Employment-Period Dependent Factors table (T530D) under Factor 2.

The legal basis for statutory severance pay is:

  • The Worker Severance Pay Act (ArbAbfG) for workers
  • The Salaried Employees Act (AngG) for salaried employees

These acts regulate whether there is a legal right to future commission for statutory severance pay in the event of an employment relationship being terminated, and if so, the amount of this legal right.

Amount of Reserve Amount

In accordance with Sec. 14 Para. 1 EStG 1988, a severance reserve can be formed up to a certain percentage of the notional legal rights to future pension payments for severance pay existing on the balance key date. An increased percentage is to be applied for employees over the age of 50 on the key date.

Integration

Company Pension Plan and "Old" Legal Rights to Future Pension Payments for Severance Pay

Reserves are calculated only up until the point for which there is not yet a record in the infotype Company Pension Plan A (0751). The earliest record in infotype 0751 determines the time of the transfer to an employee pension fund.

  • Freezing of Legal Rights to Future Pension Payments for Partial Transfer
    If there is a partial transfer, the number of monthly salaries up until the time of the transfer is used to calculate the acquired legal rights to future pension payments. Therefore, the reserve amounts calculated for partial transfers refer only to the old legal rights to future pension payments for severance pay that still exist and are based on the monthly salary as at each reserve key date.
    To define a partial transfer, you need to create a record of the subtype '2' (Partial Transfer from Severance Pay) in infotype 0751.
  • Termination of Old Legal Rights to Future Pension Payments for Severance Pay for Full Transfer
    In the event of a full transfer with a contractually regulated transfer of a certain amount to an employee pension fund, the respective reserve amount is calculated for the remaining amount not yet transferred to an employee pension fund. The old legal rights to future pension payments are terminated at the time at which the transfer starts. You define the full transfer by creating a record of the subtype '3' (Full Transfer from Severance Pay) in infotype 0751.
    The transfer start (full transfer) can also be at a later point in time than the transfer to the employee pension fund.

Prerequisites

The following are conditions for running the report:

  • Monthly Remuneration
    The basics for determining the monthly remuneration are calculated in the subschema ARS0 (Evaluation Bases for the Reserve Monthly Remuneration). You need to specify the corresponding wage types on the report selection screen on the Evaluation Bases tab.
    The following wage types are formed in the subschema ARS0 in the standard SAP system:
  • /030 (total monthly pay for reserves)

  • /033 (total of pro rata special payments)

  • /036 (total of historical averages)

  • Amount Specifications for Severance Pay Basis
    You can use the infotype Additional Payments (0015) to define amounts that override the calculated severance pay bases. Note that for Sec. 14 EStG, you need to specify the full severance pay basis that is irrespective of age. For the reserve in accordance with RLG, you need to specify the final severance pay amount.
    The following model wage types are available as examples:
  • M940 (severance pay basis for Sec. 14 EStG)

  • M945 (severance pay basis for Sec. 211/2 RLG)

  • Payroll Control Record and Payroll Results
    The report compares the key date for which the accrual calculation is to be performed with the payroll period in the payroll control record (transaction PA03). Only if the reserve key date is before or in the current payroll period does the system attempt to read the payroll results for the period of the reserve key date. Otherwise, the system rejects the calculation of the reserve. If the reserve key date is in the current payroll period and the current payroll has not yet been completed accounting to the control record, or is not set to check payroll results (meaning that the payroll status is not set to End of Payroll or Check Payroll Results), the system also rejects the calculation, even if according to report RPCLSTRA (Display Payroll Results) payroll results already exist.
    You define the start and end of a payroll period in the view V_T549Q (Payroll Periods).
  • Determine Factors Related to Length of Service
  • Feature MODSZ (modifier for special payments)
    If you use automatic special payments, feature MODSZ provides a modifier that the system uses to access table T530C (Control Table for Special Payments). Table T530C provides another modifier, which is used to determine a factor related to length of service in table T530D (special payment - factors related to length of service). In the event of severance pay, this factor is multiplied by the monthly remuneration.

  • User-Defined Feature
    If you do not use automatic special payments, you have to create a custom feature or use feature MODRS, which returns the three-digit modifier for reading table T530D. Feature MODRS is a copy of feature MODSZ.

  • View V_T530D (Factors Related to Length of Service)
    To calculate legal rights to future pension payments for severance pay, in this view you define the factors that depend on seniority in the column Factor 1. These factors are defined in the AngG (Sec. 23 Para. 1) and ArbAbfG. The staff turnover allowances for RLG (HGB) Sec. 211/2 are stored in the field Factor 2.

Example Entry for View V_T530D When Using Feature MODRS:
Modifier SZ      :,,'902'
Wage type            :,,'M440'
Modifier factors:,,'000'
PTime Start   End     Factor 1 Factor 2 TolT
120 As of 1/1/1992 12/31/9999 4.000   0.000   0

  • In the view Payroll Constants (V_T511K), the constant ABFLA (age for severance pay reserve percentage) must be defined for the country grouping 03.
    The constant is used to specify the age as of which a higher percentage is to be applied for the reserve amount.
  • Specifying the Anticipated Age of Retirement
    The anticipated age of retirement is based on the date of birth and gender. The anticipated age of retirement can also shift due to legal changes or changes in the company.
    Make the necessary settings in Customizing for Payroll Austria under Company-Internal Evaluations -> Reserves -> Specify Anticipated Age for Reserves.
  • Feature ARPAG (age of retirement grouping for accrual calculations (A))
    In feature ARPAG, group employees based on their gender and, if necessary, based on certain organizational units, for whom the same age of retirement applies.

  • View Cluster VC_T5A9D
    In the activity Specify Age of Retirement, maintain for subapplication ABF (Reserves for Severance Pay (Austria)) the validity periods for the age of retirement calculation and the age of retirement.

  • If you want to use simulation results, you have created them using report RPISMRA0 and saved them in the Reserve Basis A infotype (3233).

Features

Selection

  • On the selection screen, enter the date Reserve Key Date and the date Period for Basis Determination.
    The report takes the valuation bases of the for-period of a payroll result in which there is a Reserve Key Date.
    Since the evaluation bases can change with every retroactive accounting run in this payroll period, a date for the in-period of payroll, in which the payroll results were created at the latest is required in the field Period for Basis Determination. The report determines the latest result in each instance. Also note the status of the payroll control records in this context (see Prerequisites).
Example
Reserve key date      ,,12/31/1995
Period for basis determination,,1/25/1996
For the report RPIBMVA0, these date specifications stored in the selection variant transferred are not relevant. To determine the legal rights to future pension payments and the employment period, the date directly before the chosen transfer key date is used. To calculate the monthly remuneration, the most recent payroll result from the perspective of the transfer key date according to the payroll control record is used.
Example
Transfer to employee pension scheme on June 1, 2004
Control record: Payroll period 02/2004 at End of Payroll
The payroll result of the in-period 02/2004 for the period 02/2004 is read.
  • On the selection screen, on the Evaluation Bases tab, enter the payroll wage types that are to be formed in payroll for the calculation of the monthly remuneration for legal rights to future pension payments for severance pay. The total of the values in the field Rate results in the monthly remuneration.
  • If you want to use simulation results, select the Use Simulation Data checkbox and enter an appropriate name for the simulation. If a simulation result is available for the period specified, the report uses this simulation result; if a simulation result is not available, the report uses the payroll results.
  • If it is necessary to override the severance pay basis using the infotype Additional Payments (0015), you can specify the wage types on the Amount Override tab on the selection screen.
  • If you are using automatic special payments, on the selection screen, on the tab Factor Determination, enter the wage type that you designated for the statutory severance pay in the view V_T530D (Factors Related to Length of Service) in the field Statutory Severance Pay.
  • On the selection screen, on the tab Factor Determination, in the field Special Payment Modifier, enter the name of the feature for factor determination.
  • To impute periods of previous employment for the entitlement determination you can specify a date type of Infotype 0041 (Date Specifications) on the tab Seniority on the selection screen.
    The standard SAP system contains the date type 'A2' (severance pay key date) as an example of specifying the hire date.
  • To calculate legal rights to future pension payments according to RLG, enter further information on the tab RLG Calculation Additions on the selection screen.
  • If the system is to recognize employees’ Apprenticeships and assign the Annual Period of 7 Years appropriately in accordance with Sec. 23 Para. 1 AngG, enter the employee subgroups concerned in the group box Additional Data, in the field Employee Subgroup Apprentices.
    The report checks whether for the employee subgroups entered, there are corresponding records of the infotype Organizational Assignment (0001). If this organizational assignment is not possible in your company, you can also use the date type Seniority Determination to define the employment period reduced by the apprenticeship.
  • On the selection screen, in the group box Additional Data, specify the Percentages of the legal rights to future pension payments that are to be made reserves in accordance with EStG Sec.14(1).

Standard Variants

Output

The report creates a person-specific list that you can sort by various organizational and person-related criteria.

The column Entry contains the entry date from the infotype Actions (0000). If this date is overridden by a date type from the infotype Date Specifications (0041) when calculating a legal right to future pension payments, for example, due to periods of previous employment or apprenticeships, the overriding date is displayed in the field Severance Pay Date.

The reserve amounts in accordance with EStG are displayed in the column Sev. Pay Res. EStG and the reserve amounts in accordance with RLG are displayed in the column Sev. Pay Res. RLG.

If a wage type for manually overriding the legal right to future pension payments for severance pay in accordance with EStG (severance pay basis) has been entered in infotype 0015, the system indicates the row in the field Manual Specification EStG with 'E'.

If a wage type for manually overriding the legal right to future pension payments for severance pay in accordance with RLG (severance pay basis) has been entered in the infotype Additional Payments (0015), the system indicates the row in the field Manual Specification RLG with 'R'.

If the employee has already transferred to an employee pension fund on the reserve key date, the field EPF Start contains the transfer time as of which no further new legal rights to future pension payments are formed. Additionally, the field EPF Transfer Type is filled with one of the values '1', '2', or '3' in the row.

  • If only subtype '1' of infotype 0751 exists at the time of accrual calculation, the EPF Transfer Type is set to 1. The legal rights to future pension payments are frozen at the time of transfer (Partial Transfer).
  • If subtype '2' exists in infotype 0751 at the time of accrual calculation or prior to this (Partial Transfer), the EPF Transfer Type is set to 2. The legal rights to future pension payments are frozen with the factor defined in subtype '2' at the time of transfer. The legal right to future pension payments is output in the field Severance Pay Basis and the calculated reserve amount is output in the field Sev. Pay Res. EStG.
  • If subtype '3' exists in infotype 0751 at the time of accrual calculation or prior to this (Full Transfer), the EPF Transfer Type is set to 3. The legal rights to future pension payments have been dissolved. The portion already transferred to the employee pension fund at the time of the accrual calculation is output in the field Percent Transf'd to MVK. In this case, the field Severance Pay Basis contains the remaining amount that has not yet been transferred. The calculated reserve amount is output in the field Sev. Pay Res. EStG. The calculation in accordance with RLG is omitted.

Example

Basic Data

Balance key date: 12/31/1995
Date of Birth: 9/15/1946
Hiring date: 4/1/1972
Gender: Male
Monthly pay: 20,000.00
Pro rata special payments: 3,333.00
Share of historical average:     61.00
Monthly remuneration on key date: 23,394.00
Interest rate for RLG: 6.00 %

Reserve in accordance with EStG

  • Employment period to date, rounded down for Sec. 14 EStG
04/01/1972 to 12/31/1994: 23 years

  • Factor monthly remuneration in accordance with Sec. 23 Para. 1 AngG
264 months of service: Nine fold

  • Percentage for reserve amount in accordance with Sec. 14 Para. 1 EStG
Age < 50 years: 50.00 %

  • Severance pay entitlement in accordance with EStG 100.00%
    = 23,394.00 x 9,,=,,210,546.00
  • Reserve amount in accordance with Sec. 14 EStG
= 210,546.00 x 0.50,,=,,105,273.00

Reserve in accordance with RLG

  • Rounding down of employment period to full years
  • Total possible employment period (rounded down) up to earliest possible retirement time
    (Assumption is age 65)

    04/01/1972 to 9/30/2011:,,39 years
  • Current monthly remuneration x factor (for employment period of 39 years) x
    {[(1 + 6.00 / 100) ** employment period to date] - 1} /
    {[(1 + 6,00 / 100) ** statutory possible employment period] - 1}
    =
    23,394.00 x 12 remunerations x
    [(1.0600 ** 23) - 1] /
    [(1.0600 ** 39) - 1]
  • Reserve amount according to Sec. 211/2 RLG
    = 90,951.00
  • Reserve amount according to Sec. 211/2 RLG, taking staff turnover into account
    = 90,951.00 * (1- 20/100)
    = 72761.00






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