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ELStAM Procedure ( RELNPY_DE_TX_ELSTAM )

ELStAM Procedure ( RELNPY_DE_TX_ELSTAM )

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ELStAM Procedure

Use

Important note:
Please note that the features delivered for the ELStAM procedure are part of a fully functioning test version that is not yet suitable for use in your live systems.The ELStAM procedure is NOT released for use in live systems!

With the introduction of the electronic employment tax card, the previous employment tax card will be replaced by an electronic procedure on January 1, 2013. The finance administration provides the data that was previously on the front page of the tax card (tax class, children, exemptions, and religious denomination) in a database from which employers can call the data electronically. This data is now called "electronic employment tax deduction features" (ELStAM).

The finance administration postponed the start date of the ELStAM procedure until January 1, 2013. For information about working with the tax features as of January 1, 2012, see the SAP Note ELStAM: Start date shift: Transfer of master data (1650879).

Effects on Existing Data

Adjustment of master data ('Fiscal Data D' infotype (0012))

  • New fields for the ELStAM procedure
New fields are displayed on the screen 2000. These fields are used to override individually the procedure for individual employees, or to display whether the employment tax deduction features have been imported using an ELStAM notification.
  • Change ELStAM pushbutton
With the start of the ELStAM procedure, tax deduction features reported by the finance administration can be changed manually for employees with unrestricted tax liability only if you make these features ready for input using this pushbutton. When a change is made, the Change by ELStAM indicator is deleted.

Reports for data exchange and update of master data

The reports listed below are used to create notifications for the finance administration (registration and deregistration). For information about the scope of functions, see the relevant report documentation, which also contains a link to the general procedure documentation. The reports are located in the SAP Easy Access menu under Human Resources -> Payroll -> Europe -> Germany -> Subsequent Activities -> Per payroll period -> Reporting -> Tax -> ELStAM Procedure.

  • Outbound Notifications

The following reports are used to collect notifications from the finance administration and update the master data (response to registration and deregistration, and change lists):

  • Inbound Notifications

The report Batch Input for Creating New Tax Records at Beginning of Year (RPIJSTD0) is replaced by the report Delimit Tax Data for Fiscal Year Change (RPISTJD0). The new report initializes the statement period and deletes the special rules specified on the selection screen. Information about the tax card is not transferred.
Due to the shift of the start date for the ELStAM procedure, the German Federal Finance Ministry (BMF) is working on a BMF circular that regulates the validity of employment tax deduction features (in particular, exemptions) until the ELStAM features are called. Until it has been determined whether the personal exemptions and additional amounts from 2011 still apply, you must not start the report RPISTJD0.

Auxiliary Reports

The following report helps you when you start the procedure, but is not listed in the menu:

In the Fiscal Data D infotype (0012), the report sets personnel numbers that do not participate in the procedure despite unrestricted tax liability to Does Not Participate in the ELStAM procedure:
  • Residence Abroad

  • Tax class 6 and another personnel number with the same ID number is active with the tax class 1-5 for this employer
    Since an employment relationship is uniquely identified with the clearing house using the identification number of the employee and the employer's tax number, only the main employment relationship can be included in the procedure in these cases.

The following auxiliary reports are located in the SAP Easy Access menu under Human Resources -> Payroll -> Europe -> Germany -> Subsequent Activities -> Per payroll period -> Reporting -> Tax -> ELStAM Procedure:

The report lists all employees who did not provide an identification number according to § 139b of the German Fiscal Code for at least 3 months after entry into the company. If it is not the employee's fault that there is no tax identification number, the employer can apply the employment tax deduction features that have been communicated to the employer for up to 3 months.
The report checks, in addition to Customizing, whether an identification number has been defined for the selected employees and whether this is unique for each company office for employment tax.
Since an employment relationship is uniquely identified with the clearing house using the identification number of the employee and the employer's tax number, only the main employment relationship can be included in the procedure in these cases.
Inbound ELStAM notifications that could not be assigned due to the identification number can be reassigned after the relevant records of the Fiscal Data D infotype (0012) are cleaned up. An inbound notification cannot be assigned then, for example, if the same identification number is defined for an employer for multiple personnel numbers but none of the personnel numbers have been excluded from the ELStAM procedure.
In non-live systems, you can use this report to delete selected ELStAM notifications and change the status.

Effects on Data Transfer

Effects on System Administration

Effects on Customizing

Implementation Guide

Perform the following Customizing activities for the ELStAM procedure in Customizing for Payroll: Germany -> Tax -> Reporting -> ELStAM Procedure:

  • Delay of the deregistration for leavers

After deregistration as the main employer, payroll must no longer be run with the tax classes 1 to 5 for employees with unrestricted tax liability. You can delay the deregistration for "real" leavers (for example, no change in legal person) until the last day of the month if the employee still receives a payment for the inactive period and you want to tax this with the favorable tax class.
  • Start of the procedure

The start date of the procedure is published in a BMF circular. If you only start using the procedure later for the Reporting personnel area, you must enter the start date retroactively.
  • Periods up to which the completed fiscal year is reopened by an ELStAM notification

Change lists may include entries that are valid in the previous year. These entries are always transferred to the master data even if the fiscal year is already completed. However, you can use an entry to define up to when the fiscal year should be automatically opened again retroactively to include the ELStAM data in the payroll for the previous year.
  • Determination of whether a deregistration should be performed in the case of death of the employee

Leavers must always be deregistered. The death of an employee is an exception. In this case, the deregistration is performed by the reporting authority. Therefore, the employer is not required to deregister the employment relationship. If the deregistration has already been performed by the reporting authority, you receive the error message "No call authorization" or "No authorization to deregister".
  • Determination of whether the religious denomination is to be transferred in the case of a deregistration or lock from the previous tax rate

In the case of the deregistration of an employee, or if the employee blocks the data from you as an employer, the tax class is set to 6 based on the ELStAM notification. The ELStAM notification does not contain any information about the employee's religious denomination.
If you transfer the religious denomination from the previous infotype record, church tax is calculated. As a result, you can prevent a tax debt during retroactive accounting if a religious denomination is communicated using a change list, for example, after a lock is removed.
  • Activities at Start of ELStAM Procedure
    Perform the activities as described in this Customizing activity and follow the instructions in the Customizing activity under Payroll: Germany -> Communication with Authorities (B2A) -> Data Exchange with Financial Treasury -> ELStAM Procedure -> Technical Basics.

SAP Easy Access

The reports required for executing the ELStAM procedure are located in the SAP Easy Access menu under Human Resources -> Payroll -> Europe -> Germany -> Subsequent Activities -> Per payroll period -> Reporting -> Tax -> ELStAM Procedure.

Information about setting up the technical procedure

  • SAP Note 1644141 (ELStAM: PI setup of technical transfer)
  • SAP Note 1644140 (ELStAM: BC setup of technical transfer)

Further information about the ELStAM procedure

  • https://www.elster.de/arbeitg_elstam.php
  • https://www.elster.de/faq_ag_elstam_nw.php

Further Information






Vendor Master (General Section)   General Data in Customer Master  
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