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RPCLATN0 - Crisis Tax Calculation

RPCLATN0 - Crisis Tax Calculation

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Purpose

In 2014 companies in the Netherlands have to pay a on-time crisis tax, that means a lump sum tax (pseudo eindheffing) that is calculated for high incomes.

You use this report to calculate the amount corresponding to the crisis tax and save it in the employer's data for the Wage Return. This report first reads the payroll results of the legal persons and in 2013. In case the annual salary is greater than the limit defined by law, the report calculates the crisis tax over the amount exceeding this limit. Note that only salaries taxed against the White Tax table (salaries from current work relationships) are relevant for the crisis tax.

Life-Course withdrawals with 80% bonus are not taken into account for the calculation of the crisis tax.

The crisis tax has to be notified in the period which contains March 31, 2014. This period will be determined automatically by the report. The in-period on the selection screen determines the current in-period period for which you are running the Wage return.

Integration

You can run this report in productive mode only if:

  • The wage return for the corresponding legal persons and in-periods has not yet started (that means, there are no entries in the B2A manager transaction and in the Wage Return Tables) or
  • The wage return has substatus "Error - Process Again" in the B2A Manager transaction.

For past in-periods, you can run this report only in test mode.

For future in-periods, you can run this report also in productive mode, but note that the crisis tax amount is saved only in the for-period which contains March 31, 2014.

In case of recalculations in 2013, you are legally obliged to re-run this report. The in-period on the selection screen determines the current in-period for which you are running the Wage return.

The results of this report will be reported with the Wage Return for period 03/2014 (or as a correction for period 03/2014 in a later Wage Return). You can also run the report with an earlier in-period than 03/2014. However, the results will in this case still be only reported for period 03/2014 (and may change later on due to retrocalculations).

In order to exclude Life-Course withdrawals with 80% bonus from the crisis tax calculation the Basis for Substraction (SUBB) cumulation wage type (subapplication PEHL) is used in table T596I.

Note

SAP recommends that as of March 2014 you integrate this report as a standard step of the Wage Return process, specially in the case of retroactive calculations affecting previous years.

Prerequisites

  • You are using the Wage Return functions.

Features

Selection

You can select one or more legal persons to run this report.

If you select more than one legal person, the system selects the in-period and year of the first legal person you have selected.

If you select a legal person that belongs to a corporate group, the report also selects all other legal persons belonging to the same corporate group.

If an employee belongs to more than one legal persons within the selected period, the report assigns the crisis tax to the legal person that pays the largest portion of the income of the employee.

If you select the All Employees checkbox, the report displays a list of all employees, even those whose annual salaries is less or equal than the limit established by law. If you do not select this checkbox, only those employees are displayed whose annual salaries are greater than the limit established by law.

The Test Mode checkbox allows you to update the collective wage return data (Wage Return: Changing Collective ER Data (PC00_M05_UTAE_UPD) transaction) or just display the crisis tax data.

Standard Variants

Output

The report calculates the crisis tax according to the data you have selected and displays a log that is divided into the following sections:

  • Legal Person's Data
  • Employee's Data
  • Crisis Tax

Activities

Example






General Data in Customer Master   BAL_S_LOG - Application Log: Log header data  
This documentation is copyright by SAP AG.

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