Ansicht
Dokumentation

HR_PBS_01_VERSFREI_6 - Reduce or Increase Basis for Tax Exemption for Pensions

In this Customizing activity, you assign to the cumulation wage type GLVF (Reduction or Increase of Basis for Tax Exemption for Pensions) the wage types that reduce or increase the automatically determined basis for the tax exemption for pensions. The wage types are specified using the infotypes Recurring Payments/Deductions (0014) or Additional Payments (0015).

Due to a conversion of the normally taxable pension payment to a contribution payment in a benefit system, the basis for the tax exemption for pensions is reduced by the amount of the contribution payment. The wage type with which the contribution payment is deducted must be assigned to this cumulation wage type.