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RPISVMD0 - Batch Input for New Rules for Part-Time Employees from 04/01/2003

RPISVMD0 - Batch Input for New Rules for Part-Time Employees from 04/01/2003

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Purpose

This report lets you create a batch input session that delimits the infotypes Social Insurance (0013), Exemption for Part-Time Employees (0512), and Tax Data (0012) as of April 1, 2003 and enters the new data.

Prerequisites

You have created a special health insurance fund for the mini jobs (Federal Miners' and Mine Employees' Fund) to which you will send notifications and contributions for the part-time employees.

This health insurance fund should have only one branch office and the key of this branch office must consist of spaces. You also have to enter company number 98000006.

If you have part-time employees in mining companies, you have to create another health insurance fund for the mini jobs with company number 98094032.

The SAP standard system contains a model fund, MINIJOBS (or MINIJOBK for mining companies).

To create the health insurance funds, go the Implementation Guide (IMG) for Payroll: Germany and choose Social Insurance -> Master Data -> Statutory Social Insurance -> Set Up Health Insurance Funds-

Features

You can make the following entries on the selection screen:

  • Selection group box:
  • Restrict the group of persons (by personnel area, personnel area, and so on) whose part-time employees you want to recode.

  • If you only want to convert active persons on the key date, April 1, 2003, you can do so using the Employment Status under More Selections.

  • Social Insurance group box:
  • Enter the Federal Miners' and Mine Employees' fund to which you will pay and report the contributions and notifications for contributions and flat-rate taxes for part-time employees.

  • If necessary, enter the fund to which you will pay and report the contributions and notifications for contributions and flat-rate taxes for part-time employees at mining companies.

  • Tax group box: Taxation type
  • Uniform Flat Tate radio button:
    If employees were previously employed tax-exempt under sec. 3(39) EStG and you now want to collect a standard flat-rate tax for the new regulations under sec. 40a(2), you can specify a total of two special rules. This makes it possible, for example, to pass the flat-rate tax to the employee.

  • Tax Card radio button:
    If you want the selected employees to be taxed individually as a result of the conversion, infotype records with tax class VI is created for the period of the new regulations. The same default values are used as when creating an infotype record for Tax Data (0012).

Selection

The system selects the employees who fulfill at least one of the following requirements for infotype Social Insurance (0013):

  • The person is a low-wage earner (SI attribute 05 is entered) and the infotype record is valid for the period of the new regulations.
  • A flat-rate contribution is paid for pension insurance (PI indicator is set to 6 or 7) and the infotype record is valid for the period of the new regulations.
  • A flat-rate contribution is determined for health insurance (KI indicator is set to 8) and the infotype record is valid for the period of the new regulations.

The following employees are selected for infotype Exemption Certificate for Part-Timers (0512):

  • An exemption certificate is available that is valid for the period of the new regulations.

The following employees are selected for infotype Tax Data (0012):

  • Low-wage earners who are tax-exempt under sec. 3(39) EStG (tax liability 5 is entered) and the record is valid for the period of the new regulations.

Note:
Employees who do not become part-time workers until the low-income limit is increased from EUR 325 to EUR 400 EUR are not selected.

Procedure

  1. When recoding the Social Insurance infotype (0013), the report modifies the indicators for social insurance for the selected employees with SI attribute 05 (part-time employees):
  • For low-income hourly workers: The PI indicator is changed from "1" to "9"

  • For low-income salaried workers: The PI indicator is changed from "2" to "8"

As a result of this coding, the system calculates a flat rate employer contribution and an employee contribution, which is calculated as the full contribution for pension insurance minus the employer's contribution.
  1. The report passes all the selected records for infotype Social Insurance (0013).
    During this run, the notification fund specified in the selection screen (or for part-time employees at mining companies, the notification fund for mining companies) is recorded in the Additional Fund field in the following cases:
  • The employee has CI obligation (CI indicator other than 0)

  • The employee has UI obligation (UI indicator other than 0)

  • The employee is neither exempt from pension insurance nor are flat-rate employer contributions made for the PI (PI indicators 1 through 4)

  • The employee is neither exempt from health insurance nor is a flat-rate contribution paid for health insurance (HI indicator is not 0 or 8)

In all other cases, the notification fund (or notification fund for mining companies) is recorded in the Health Insurance Fund field.

Note:
Mining companies are recognized based on the entry for the mining company number for the personnel area and personnel subarea in table T5D0P.
  1. When recoding the exemption certificates for part-time employees, the report delimits all records for infotype Exemption Certificates for Part-Timers (0512) that are valid for the period of the new regulations as of April 1, 2003.
  2. When recoding infotype Tax Data (0012), records are only selected for employees that are valid for the period of the new regulations and who have at least tax liability "5" (part-time employees).
  • If you choose Uniform Flat Rate on the selection screen, the selected records of infotype Tax Data (0012) with part-time employment are recoded to tax liability "3" (flat-rate tax) and flat-rate tax "7" (sec. 40a(2) uniform flat rate). The special rules specified on the selection screen are also transferred.

  • If you choose Tax Card on the selection screen, the selected records of infotype Tax Data (0012) with part-time employment are recoded to individual taxation with tax class VI. In the process, the Tax Card Not Submitted indicator is set. The system assumes that the employee is not liable to pay church tax. The other fields save the values used as default values when creating new records.
    Since the tax liability changes, a new statement period is created.
    Selected records with infotype Tax Data (0012) without tax liability "5" (part-time employees) are written to the batch input session unchanged if they had part-time employment previously. When the batch input session is processed, the statement period of the imported records is checked automatically and increased as necessary.

Output

The list contains all employees for which the report recoded records from infotypes Social Insurance (0013), Exemption Certificates for Part-Timers (0512), or Tax Data (0012).
In addition to the infotype, personnel number, employee name, and validity period, the relevant data after the infotypes are recoded is displayed. Note, however, that the statement period in infotype Tax Data (0012) cannot be shown in updated form.
For the exemption certificates, the periods are shown for which the records of infotype Exemption Certificates for Part-Timers (0512)are deleted.

Activities

After you process the batch input session, you may have to make the following adjustments:

  • If low-income workers have a main job that is liable for insurance, the health insurance (for compulsory contributions) and additional fund (for the flat-rate contributions) may already be filled in the Social Insurance infotype (0013) in the period for the new regulations. Since the first low-income job that is worked in addition to an insurance-liable main job remains exempt from insurance contributions, you may have to change the converted infotype record.
  • If you want to use a uniform flat rate for employees, you will have to check the legal requirements.
  • If you want to tax the employees individually, you will have to compare the data in the new Tax Data infotype record (0012) with the information in the tax card.
  • If tax-exempt part-time employment is already entered in the Tax Data infotype (0012) for times after the key date of the new regulations, you will have to check the statement periods for these employees after the recoding. When you process the batch input session, new statement periods may be created. Any statement periods that begin before the recoding are not reset.

Purpose

Integration

Prerequisites

Features

Selection

Standard Variants

Output

Activities

Example






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