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RPCBLGD0 - Breakdown of Trade Tax: Construction Industry

CPI1466 during Backup   General Material Data  
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Description

This report creates a breakdown of the wage totals for the business tax for the work place municipalities in your enterprise.

Note the following special features for the construction industry:

Municipalities become places of work if construction sites have existed for longer than 6 months in the municipality in question.

Functions of the report

A municipality is processed as a construction site municipality for the payroll period if wages have been paid for the corresponding period.

The check for the six-month period can be modified using the following parameters for the assignment of construction site municipality to place of work:

• Constant V_T5DBK-GSUAN:

Number of permitted interruptions for the registration as a place of work

Permitted values: 0..2, standard setting: 0

Example: V_T5DBK-GSUAN = 2

For the assignment of construction site municipality -> place of work, two payroll periods (months) without wages are permitted when the six-month period is checked.

• Constant V_T5DBK-GSUAB

Number of permitted interruptions for deregistration as place of work

Permitted values: 0..3, standard setting: 0

Example: V_T5DBK-GSUAB = 3

A construction site municipality that becomes a place of work for your enterprise retains this status even if no wages are paid for a period of three months. The construction site municipality only loses the status of Place of Work if no wages are paid in the fourth month.

If a construction site municipality is a place of work in the periods in question, the corresponding wage totals are assigned to this municipality. If this is not the case, the wage totals are assigned to the master place of work (the municipality for the personnel subarea) for the employee.

The business tax gross amount is assigned to the corresponding construction site using the cost accounting assignment. Wage types without a cost accounting assignment are assigned to the last construction site in the payroll period.

• Parameter V_5DBK_B-GSANS
  Wages and salaries from construction sites abroad are not considered in the evaluation if the parameter is set to valid.

Selection of evaluation period

When you select the evaluation period, you can choose between:

• Monthly evaluation:
  The system evaluates which municipalities become places of work during the specified period (registration) or which municipalities lose their status of Place of Work (deregistration). The wage totals are evaluated up to the specified period.
  

• Annual evaluation:
  The wage totals for the selected employees are assigned to the municipalities for the corresponding places of work.
  To check which construction site municipalities are places of work, the wage totals for the data entry year, the previous year, and the 6 + V_T5DBK-GSUAN periods for the following year are evaluated.

Log

The following selection options are available for the log:

• Wage totals per employee

• Check of places of work
  
  For information on the specific options, see the parameter documentation.
  

If you use report RPMREP00 "HR: Scheduler for Parallel and Distributed Reporting" for a cross-system evaluation, you must select "No Sort" in block "output options" and then select "Use Report Output".

Consideration of external data

For information on this function, see the documentation for the 'Import external data' function.

Define Deviating Trade Tax Gross Amount

In the standard setting, subapplication 'STGZ' and cumulation wage type 'GSTB' are used to define wage type '/159' as the gross trade tax (view cluster VC_T596A).

If you want to use other wage types in the trade tax breakdown, these must be assigned to a new subapplication using a cumulation wage type.
For this procedure, see the Implementation Guide (IMG) for Payroll: Germany under Reporting and Statistics -> Business Tax Breakdown -> Define Alternative Business Tax Gross Amount.

This new subapplication must then be entered using the non-visible report parameter 'Subapplication' (see below).

Special Employee Groups

For companies that are not operated by a legal person, a total of 25,000 Euros per year has to be set for the persons operating the company (§31 Par.5 GewStG).
You then have to assign these persons a characteristic employee group and subgroup and exclude them from the database selection.
After the report has run, you have to add the amount specified above to the wage total for the relevant company office.

Definition of Non-Visible Parameters

For your variant, select the 'Selection variable' field under 'Attributes - Change' and enter the corresponding variable name using 'Selection variables'.
The value of these variables can be maintained in table TVARV.

ABAP Short Reference   CPI1466 during Backup  
This documentation is copyright by SAP AG.

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