Kontakt

Ansicht
Dokumentation

HR-Public Sector: Changes to Semiretirement ( RELNPY_DE_PS_45B_DATZ )

HR-Public Sector: Changes to Semiretirement ( RELNPY_DE_PS_45B_DATZ )

RFUMSV00 - Advance Return for Tax on Sales/Purchases   Fill RESBD Structure from EBP Component Structure  
This documentation is copyright by SAP AG.
SAP E-Book

Short text

HR-Public Sector: Changes to Semiretirement

Scope of Functions

The new semiretirement functions delivered with this release enable you to run payroll for semiretired employees based on pay scale and statutory rules. This is required so that you can claim back the supplementary amounts from the employment office.
If you do not want to use these additional functions, and your current solution already meets all your requirements, you only need to check the existing DONT subschema.
If you have modified this schema, compare your schema to the new schema and make any required changes. Pay particular attention to schema DOA1, which has been added after schema DAT0 is called.

New personnel calculation schema for notional calculation

The previous Public Sector solution only included a notional calculation to determine the part-time net amount without overtime for semiretirement (schema DOA0).

This release includes three additional notional calculations to provide you with the following functions in schemas:

  1. Notional calculation to determine standard full-time gross amounts for regular and non-recurring payments
  2. Notional calculation to determine statutory full-time gross amounts for regular and non-recurring payments
  3. Notional calculation to determine part-time net amount without overtime
  4. Notional calculation schema to determine statutory supplementary amounts for net remuneration and pension insurance

To make this possible, the following schemas are provided: DOFA and DOAG

These notional calculation schemas are copies of the main schema D100 and perform different special processes to calculate particular values (for example, statutory supplementary amounts). For this reason, these schemas are only models that you have to modify accordingly when using your own main payroll schema.

The notional calculation schemas are encapsulated in the new schemaDOF0, which is called in schema DBNT (Start processing net part).

Differentiation according to the type of notional calculation takes place in schema DOFA by means of the variable &DOFI. This variable is set in schema DOF0 before the notional calculation is called and is queried at different places in schema DOFA.

Schema DOAG is a separate notional schema used only to execute the 4th notional calculation type (determination of statutory supplementary amounts for net remuneration and pension insurance).

You can deactivate (comment out) the notional calculation types you do not require in schema DOFO.

The result wage types from the notional calculations are first stored in table AIT before they are moved to the corresponding payroll tables. This takes place with the help of calculation rules DAGY and DOA5 in schema DBNT.

Notional calculation to determine standard full-time gross amounts for regular and non-recurring payments (variant 1)

The calculation takes place in schema DOFA. The variable &DOFI is set to the value '1' before the schema is called.

The schema uses this value to calculate the regular full-time gross amount (wage type /613), the full-time gross amount for non-recurring payments (wage type /617), and the full-time net amount (wage type /616). It serves as a model, which you can adjust to meet your standard or company requirements for semiretirement.

Notional calculation to determine statutory full-time gross amounts for regular and non-recurring payments (variant 2)

The calculation is also carried out in schema DOFA. The variable &DOFI is set to the value '2' before the schema is called.

This means that, in parallel to calculation variant '1', the regular full-time gross amount according to the AtG (Semiretirement Act) is calculated and stored in the new wage type /61C. The notional gross amount for non-recurring payments is saved in wage type /61E.

NOTE:

Note that processing class 70 is used in both variants to control the projection of remuneration elements. If you use wage types that have to processed differently depending on whether standard and statutory requirements apply, you have to modify schema DOFA accordingly, for example, by including additional rules that execute a different calculation.
The special features of each calculation variant are executed in schema DOFA, whereby the variable &DOFI is queried with the calculation rules DOFD (variant 1), DOFE (variant 2), and DOFF (variant 3).

In the standard system, both variants have similar functions since they both produce identical payroll results. This means that the amounts in wage type /613 and /61C and in /617 and /61E are identical. When you calculate statutory amounts, you should only make modifications that correspond to your main payroll schema. For example, if you use your own gross schema $OTK, you should replace schema DOTK with schema $OTK in schema DOFA.

Changes that do no affect all calculation variants (for example, special changes for collective agreements) must be included in an IF query with specification of the corresponding calculation rule (such as DOFD) so that the additional requirements are only taken into account for the relevant variant.

Part-time net amount without overtime to determine the minimum net amount (variant 3)

The notional calculation corresponds to calculation variant 3 (variable &DOFI is set to the value '3') and is also carried out with schema DOFA.

In this case, the schema calculates the notional part-time net amount, which is compared with the minimum net amount when the supplementary amount 2 is calculated. The new processing class 68 controls which remuneration elements are included in the comparison net amount. All remuneration elements that are not to be included in the calculation of the comparison net amount must be coded with 1.

Example:

Wage type O237, which contains overtime remuneration, is not to be included in the net calculation. For this reason, it has to be coded with 1 in processing class 68.

Wage types that are not coded in processing class 68 remain unchanged when included in the calculation.

Wages types that contain imputed income that is subject to social insurance (SI) contributions are to be coded with 2 in processing class 68. These wage types are then also included in the total gross amount and are fictitiously included in the supplementary amounts calculated as if they had actually been paid.

For this calculation variant, schema DOFA calculates wage type /61F, which is then used in the personnel calculation rule DATV to calculate the supplementary amount 2. Rule DATV thus replaces the original rule DAT4, which still uses wage type /550 (statutory net amount) as the comparison net amount. In addition, wage types /615 (PT-gross, regular) and /618 (PT-gross, non-recurring payment) are created. These wage types are used to calculate the PI supplementary amounts. Previously, these were created directly from the actual SI gross based on wage types /102 and /103. To ensure that different bases are not used when the PI and supplementary amount 2 are calculated, these wage types are also removed from the fictitious schema. This ensures that the part-time gross amount and part-time net amount are calculated on the same bases.

Notional calculation schema to determine statutory supplementary amounts for net remuneration and pension insurance

In contrast to the previous notional calculations, this calculation takes place in the separate schema DOAG. Variable &DOFI is not relevant in this schema.

The notional calculation of the statutory supplementary amounts takes place in the schema. You should use this schema if you want to claim back the statutory supplementary amounts when a person is rehired. This schema has to modified in line with your main payroll schema (see description of DOFA above). Pay particular attention to the new subschemas DOAN and DAGZ, which have been derived from schemas DONT and DNZ0. At the end of the notional calculation, the statutory supplementary amount of 20% (supplement 1) is stored in wage type /61A, supplementary amount 2 for the minimum net amount is stored in wage type /61B, and the additional ER supplements for pension insurance are stored in wage types /3DJ for regular payments or in /3DK for non-recurring payments.

Existing wage types can be enhanced with a number of additional wage types. The majority of them are required for statutory processing of semiretirement. We assume that you have modified the existing semiretirement wage types according to your pay scale or company requirements. For this reason, an additional wage type for the statutory amounts has been created for each standard wage type. These new wage types are required later for the payroll list for the reimbursement of supplementary amounts by the employment office. The payroll list is not included in this delivery but will be part of corrections in a later release.

It is by all means advisable that you run the statutory notional calculation in parallel to the normal payroll run. Only deactivate the fictitious run for calculating the statutory supplementary amounts if you are sure that you do not want to claim back the supplementary amounts from the employment office. A subsequent retroactive accounting run with an activated statutory fictitious run is not possible. This would generate incorrect results.

Special features for PI increase:

Statutory PI increases are calculated in the subschema DOAN. In principle, the social insurance is calculated using the same wage types as in the normal payroll run, with the difference being that the calculation is initialized using subschema DAGS (derived from DSVI) and retroactive accounting runs are processed separately in schema DAGU. The initialization schema DAGS ensures that your statutory objects are transferred instead of the standard PI wage types. These are then copied to the standard wage types so that statutory wage types are created from the standard wage types for the fictitious run. For the statutory calculation, the PI supplementary percentage is set to 90% by the personnel calculation rule in schema DAG0. The percentage is read from the constant AGRVA in table T511K. The differences between the 90% notional gross amount and SR gross amount for regular and non-recurring payments are then calculated in rule DAGB. The constant AGRVA is also read here to determine the percentage. Retroactive accounting runs due to a retroactive increase of a non-recurring payment have to be processed separately by schema DAGU. To decide whether the origin or inflow principle is used, the system normally compares the amounts of wage type /319 for the current and old payroll result. However, the old result contains the standard value. For this reason, a comparison is made with the amount of the statutory wage type /3DC instead.

Effects on Customizing

The additional notional calculations carried out in schema DOF0 can be delimited using a table to avoid unwanted retroactive accounting differences.

The calculations with the new schema DOF0 and the calculations using schema DOA0 in the previous solution exclude each other. However, both can still be called in schema DBNT since activation of the new notional calculations from a specific date automatically delimits the old solution.

Below are some scenarios to help explain the different options for using the new functions.

  • You currently enter the full-time gross amounts using the model wage types MH40 and MH60 and want to keep these wage types.
    You also want the system to calculate the statutory supplementary amounts:

In schema DOF0, deactivate the calls for calculating the statutory and standard full-time gross amounts (the call of schema DOFA after the switch for the corresponding notional calculation has been set).
If necessary, adjust the notional calculations DOFA and DOAG in line with you payroll schema. Maintain view V_T596D. Enter the value 'ATZ1' in the 'Subapp.' column and the required validity period in the 'Valid From' and 'Valid To' columns.
If there are differences between the statutory and standard full-time gross amounts, use wage types MH40 and MH60 for the standard full-time gross amounts and wage types MH41 and MH61 for the statutory. If there are no differences, you only need to use wage types MH40 and MH60 - they are then used for both the statutory and standard calculation.

  • You currently enter the full-time gross amounts using the model wage types MH40 and MH60 and want the system to carry out a notional calculation for both the full-time gross amounts and the statutory supplementary amounts in the future:

If necessary, modify the notional calculation schemas DOFA and DOAG to comply with your payroll schema. Maintain view V_T596D. Enter the value 'ATZ1' in the 'Subapp' column and the required validity period in which the new notional calculations are to be carried out in the 'Valid From' and 'Valid To' columns.

Also delimit the wage types MH40 and MH60 entered in infotypes 0014 and 0015, otherwise these will also be taken into account along with the notional full-time gross amount calculated.

If you have modified the schemas or rules listed under Changed Objects, or if you use your own schemas or rules, compare these and make any necessary adjustments. Check table T512W for the wage types listed under Changed Objects.

Object List

  • Changed objects:
  • Schemas: DAT0, DAT1, DSVB, DBNT, DONT, DOA0

  • Personnel calculation rules: DAT1, DAT4, DAF5, DKK0, DOA5, DOAG

  • The coding (T512W) has been changed for the following wage types.
    /611, /612, /613, /615, /617

  • New objects:
  • Processing class 68 with the values ' ', 1, and 2.

  • Schemas: DOF0, DOFA, DOAG, DOA1, DAG1, DOAN, DAGS, DAGU, DAGZ

  • Personnel calculation rules:
    DAF9, DAFA, DAFB, DAFC, DAG1, DAG3, DAG4, DAGB, DAGC, DAGI, DAGK, DAGS, DAGT, DAGU, DAGV, DAGW, DAGX, DAGY, DAH3, DAH4, DATU, DATV, DVEP, DOFA, DOFB, DOFC, DOFD, DOFE, DOFF

For information about the functions of the new schemas and calculation rules, see the relevant documentation for the schemas and rules.

  • Wage types:
    /619 SR PaySc.PT Gross Min.Net
    /61A SR Stat. Supplement 1
    /61B SR Stat. Supplement 2
    /61C SR Stat. FT Gross PI Curr
    /61D SR Stat. Lump Sum Net
    /61E SR Stat. FT Gross PI NRP
    /61F SR Stat. PT Net Supp. 2
    /61G SR Stat. PT Gross PI Curr
    /61H SR Stat. PT Gross PI NRP
    /3DA SR Total PI Increase ER
    /3DB SR Total PI Gross Inc. ER
    /3DC SR Total PI Inc. NRP ER
    /3DD SR Stat.PI Gross.NRSuppER
    /3DE SR Total D.AAT PI Curr.Yr
    /3DF SR Total D.AAT PI Prev.Yr
    /3DG SR Stat. Free Increase
    /3DH SR Stat. Free Incr.PrevYr
    /3DI SR Stat.Incr. Prev.Year
    /3DJ SR Stat. PI ER Cont.Incr.
    /3DK SR Stat. PI ER Cont.IncNR
    /3DL SR Stat.PI ER ContIncNRPY
    /3DM SR Stat. NRP Correction
    /3DN SR Stat. ER Bonus Incr.
    /3DO SR Stat.Incr.Correction
    /3DP SR Stat.PI Gr.Incr.NRP PY
    /A05 Outflow /3DC in RA Per.
    /Z05 Inflow /3DC fr. PrvMnth
    MH41 SR Stat. Notional Gross
    MH61 SR Stat. Notional NrP

    Wage type /619 is not used. It can then be used if the collective agreement allows differences in the full-time gross amount for the calculation of the PI increase and the calculation of the minimum net amount. In this case, you can use wage type /619. Wage types /61G and /61H are also not used in the standard system since there are currently no requirements to distinguish between a standard amount and statutory amount when the full-time gross amount is calculated. This is why the relevant standard wage types /615 and /618 are used for the statutory calculation.
    All other wage types are required to calculate the statutory supplementary amounts. You can use the model wage types MH41 and MH61 to calculate the statutory full-time gross amounts (correspond to the model wage types MH40 and MH60 for the standard full-time gross amounts).

Planning

Continued development is planned for Release 4.0B and all subsequent releases. The solution provided in this delivery is to be considered an interim solution. We plan to use a Semiretirement infotype and Customizing tables to reproduce the different standard and individual requirements in the system.






CL_GUI_FRONTEND_SERVICES - Frontend Services   TXBHW - Original Tax Base Amount in Local Currency  
This documentation is copyright by SAP AG.

Length: 17977 Date: 20240603 Time: 114904     sap01-206 ( 432 ms )