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Legal changes on January 1st, 2007 ( RELNPY_DE_60011_JW0607 )

Legal changes on January 1st, 2007 ( RELNPY_DE_60011_JW0607 )

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Legal changes on January 1st, 2007

Use

Below you will find an overview of all functions of Payroll Germany that are affected by the legal changes.

SAP provides the changes with the HR Support Package 11.

If nothing else is noted with the individual subitems, you do not need to carry out any Customizing settings.

Tax

Technical changes in payroll

  • New tax formula for 2007:
    Report Tax table (D) 2007 (RPCSDFDH) contains the new 2007 tax formula.
    The schedule contains a test for ensuring that no negative taxes can arise with positive other payments.
  • Wage types
    The new payroll wage types are provided:
  • /4VL - /4VP,,Regular pension payments in the current year

  • /4VQ - /4VU,,Other pension payments in the current year

In addition to these wage types, associated outgoing wage types (/AVx) and incoming wage types (/ZVx) are provided.
  • Feature Tax D pension basis (DTXVB)
    The feature DTXVB is enhanced with the respective return value for the wage types Other pension payments in the current year (/4VQ - /4VU).
    Note:
    The associated wage types Regular pension payments in the current year (/4VL - /4VP) are determined from the wage types Other pension payments in the current year (/4VQ - /4VU).

Employment tax statement 2007

For the printout of the electronic employment tax statement for the employee, the following changes result that are implemented in form HR_DE_LSTB_07:

  • With several regular pension payments and pension payments paid as other payments with payment starting dates that differ according to § 19, par. 2, clause 3 of EStG, the lines 8 and/or 9 entries (tax-incentive pension payments) and the line 27 to 30 entries are to be confirmed separately.
  • Amounts from employees who are voluntarily insured in health and care insurance or otherwise privately insured should not be confirmed under line 25 (employee contribution to the total social insurance contribution (without line 23 and 24)).
    These amounts can be confirmed in the lines that are not officially occupied (additional lines 31-37). In these cases, use an additional line with the text "Employee contribution voluntary HI/CI". Assign the payroll wage type /26F (Employee tax contributions to voluntary HI/CI) to the cumulation wage types associated with the additional line.
  • Official line 31 is omitted.

For several pension payments with different relevant calendar years, confirm them separately and duplicate the corresponding lines. Confirm the second pension payment in the lines 82, 92, 282, 292 and 302, for example.

In the SAP standard form HR_DE_LSTB_07 for the employment tax statement for 2007, the second and every additional pension payment is confirmed on a second form page, since lines 31 - 37 are reserved for customer-specific lines. If you do not use these additional lines, you can adjust the form so that additional pension payments are printed on the first page.

Printout of the employment tax statement

If you would like to use customer-specific forms, carry out the IMG activity Configure Form Control for Print Output in Payroll Germany.

Note:

  • Select the form group HR_DE in the view above SAP Form Group in the dialog structure.
  • Select the logical form HR_DE_LSTB (employment tax statement) via SAP Forms in the dialog structure.
  • Assign the customer-specific forms via Customer Form Settings in the dialog structure.

For more information, see the documentation about the IMG activity.

Social insurance

Change of the Data record Communication (DSKO)

In appendix 9 of the circular of the social insurance umbrella organizations from August 17th, 2006 with the title "Common notification procedure for health, care, pension and unemployment insurance (version 2.26)" it was published that the previous field CONTACT PERSON E-MAIL (location 341 to 410) in the data record Communication (DSKO) was renamed to E-MAIL RECIPIENT LOG and declared to be a required field.

This change makes possible the return of the processing confirmation to the responsible administrator via e-mail.

Effects on the Customizing:

Carry out the following IMG activities in the Implementation Guide under Payroll Germany -> Communication with authorities (B2A) -> Data Exchange with Health Insurance Providers -> Settings for the Applications ->:

  • Settings for Contribution Statements: Paying Offices -> Assign Clerk

Check whether corresponding clerks/administrators are entered for which an e-mail address is also stored.

Reimbursement of employer costs

For more information, see the release information Reimbursement of employer costs and the SAP note Reimbursement of employer costs (972183).

Contribution statements

Beginning with the payroll period 01.2007, you can no longer use the reports RPCSVBD0 and RPCSVKD0. Due to the changed requirements for displaying the contribution accounting (specification list) according to §9 par.1 of BVV, you must instead use the reports SI statement of contributions for compulsory contributions (RPCSVBD2) and Contribution statement, Miners' and Mine Employee’s Insurance (RPCSVKD2) starting with this payroll period.

Pay attention to the hidden parameter LAUFNR during the creation of variants if you use an estimation procedure and have several separate contribution statement runs.

If you previously had a custom or modified form for the specification list instead of the standard form HR_DE_SV_SVNW_EN or HR_DE_SV_SVNW_KE, you can no longer use it. The basis for a custom or modified form must be the standard form HR_DE_SV_SVNN_EN or HR_DE_SV_SVNN_KE.

Operands in the social insurance

On January 1st, 2007, the annual income limits, income thresholds and contribution rates change in the social insurance.
For more information, see SAP note Unconditional changes for the fiscal year change 2006/2007 (987820).

2007 income thresholds

For 2007, only a few values changed. They are marked with an asterisk (*).

Remuneration limits annual monthly
Annual income limits in EURO
- Health insurance general * 47,700.00 3,975.00
- Health insurance for persons privately
insured on December 31, 2002 42,750.00 3,562.50

Income thresholds in EURO annual monthly
Health insurance 42,750.00 3,562.50
- Pension insurance West 63,000.00 5,250.00
- Pension insurance East * 54,600.00 4,550.00
- Pension ins. Miners’ Insurance West77,400.00 6,450.00
- Pension ins. Miners’ Insurance East *66,600.00 5,550.00
- German Federal Labor Office West 63,000.00 5,250.00
- German Federal Labor Office East *54,600.00 4,550.00
- Care insurance 42,750.00 3,562.50
Low income earner threshold   325.00
Minimal income threshold   400.00
Minimum assessment threshold, part-time emp. 155.00
Pensioner low income earner threshold 122.50
Reference value (West)   2,450.00
Reference value (East) *   2,100.00

2007 contribution rates

Pension insurance * 19.9%
Pension insurance Miners’ Insurance employer * 16.45%
Pension insurance Miners’ Insurance employee * 9.95%
German Federal Labor Office * 4.2%
Care insurance 1.7%
Additional HI contribution rate 0.9%
CI contribution surcharge for childless persons 0.25%

2007 percentages for allowance with HI privately insured persons

Average percentage 13.3%
Average percentage early retirement 12.0%

New rates of BVV Banking Industry Mutual Insurance Association

For new hires, the following rate descriptions apply starting January 1st, 2007

  • AE07 instead of AE04,
  • AGH07 instead of AGH04,
  • DN07 instead of DN05,
  • DZ07 instead of DZ05,
  • N7 instead of N5 and
  • RN07 instead of RN05.

For the new rate descriptions, the following modules are provided for investment type BVV in the standard system:

  • AE07,,Pension scheme without guarantee 2007
  • AG07,,Pension scheme with guarantee and surviving dependent’s benefit 2007
  • DN07,,Basic insurance new rate starting 2007 - pension fund
  • DZ07,,Additional contribution payment in rate DN starting 2007
  • N07,,Voluntary continued insurance new rate starting 2007 - PF
  • RN07,,Basic insurance new rate starting 2007 - relief fund

Effects on the Customizing:

  • For this, carry out in the Implementation Guide under Payroll Germany -> Social Insurance -> Supplementary Pension -> BVV Benefits the IMG activity Maintain Modules.
    Compare the view cluster VC_T5DR2_A with the delivery client.
    Since the DN07 and RN07 rate descriptions apply to new hires instead of DN05 and RN05, the DN05 and RN05 modules were limited to December 31st, 2006 in the DN and RN sample contract models and the DN07 and RN07 modules were entered starting January 1st, 2007.
  • For this, carry out in the Implementation Guide under Payroll Germany -> Social Insurance -> Supplementary Pension -> BVV Benefits the IMG activity Maintain Contract Model.
    Compare the view cluster VC_T5DR3 with the delivery client.

For more information, see SAP note BVV: New rates due to change of the maximum interest rate (988964).

2006 Earnings Structure Survey

The earnings structure survey is to be carried out for 2006. Only a portion of the employers (a sample) carry out the survey. These employers are written to explicitly.

Effects on the Customizing:

The settings are only necessary if you as the employer have been selected for the 2006 Earnings Structure Survey.

If you are participating in the 2006 Earnings Structure Survey, carry out the following IMG activities in the Implementation Guide under Payroll Germany -> Reporting and Statistics -> Remuneration Structure Survey:

For more information about the 2006 Earnings Structure Survey, see SAP note 2006 Earnings Structure Survey (974471).

Quarterly Survey of Earnings (beginning 2007)

Only a representative selection of employers carry out the Quarterly Survey of Earnings. This selection is re-determined at regular intervals. The Federal Statistical Office informs the affected companies that they have been selected for the earnings survey.

Starting in 2007, the Quarterly Survey of Earnings is to be carried out quarterly (4 times per year). No distinction is made between employees who are paid hourly and those who are salaried. The distinction between the regular (monthly) survey of earnings and the annual survey of earnings also no longer applies. Only a single list is submitted that contains the quarterly data.

Effects on the Customizing:

The settings are only necessary if you as the employer have been selected for the 2006 Survey of Earnings.

Carry out the following IMG activities under Payroll Germany -> Reporting and Statistics -> Quarterly Survey of Earnings (as of 2007):

Construction industry

Taxation of the reimbursement of expenses

For more information, see SAP note Expenses: New objects for delimiting taxation (987086).

Seasonal reduced working hours compensation (changes were already provided)

Effects on the Customizing:

Carry out the following IMG activities in the Implementation Guide under Payroll Germany -> Industries -> Construction Industry -> Special Features of Payroll for Construction Industry -> Seasonal Reduced Hours Compensation:

For more information, see SAP note Seasonal Reduced Hours Compensation (Seasonal RHC) (973460).

Public sector

2007 non-monetary compensation values

The non-monetary compensation values valid starting January 1st, 2007 and the associated amounts for the valuation of employee accommodations are provided in the SAP note New non-monetary compensation values beginning 2007 (977680).

Child allowance entitlement only until completion of the 25th year at the latest

Beginning January 1st, 2007, the child allowance is paid only up to the completion of the 25th year at the latest instead of the 27th.
For the payment reason, there are four new specifications in the infotypes Child allowance(IT0118) and Family-related bonuses(IT0595).
The new report Child allowance 2007 - list of affected persons (RPLKG2007) serves to list the children for which a valid IT0118 or IT0595 record is available following the 25th birthday after the key date January 1st, 2007 (freely selectable). This list serves as the basis for the administrator to be able to reliably select and check all potential overpaid cases.

Pension recipient statistics 2007

On January 1st, 2007, the Federal Statistical Office is changing the data record descriptions for the pension recipient statistics.
For more information, see SAP note Pension recipient statistics 2007(992132).






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