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OHAA1030 - Determine SI Contribution Base Calendar-Day-Specifically

OHAA1030 - Determine SI Contribution Base Calendar-Day-Specifically

RFUMSV00 - Advance Return for Tax on Sales/Purchases   BAL_S_LOG - Application Log: Log header data  
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In this activity, you configure and check the settings required to determine the SI contribution basis.


Explanation

Based on relevant publications on the contribution basis in relation to partial remuneration [see, for example, http://www.noedis.at/flipbook/publikationen/2011/Ausgabe2_2011/flipviewerxpress.html, page12 ff. (German only)], the calculation schema for SI contribution bases has been adjusted such that the calculation of contribution bases has now been broken down into the calculation of the general contribution basis and calculation of the contribution basis for partial remuneration.

The SI contribution basis is calculated calendar-day-specifically and is checked with respect to the corresponding maximum contribution threshold based on the payment of partial remuneration to the employee as follows:

Without Partial Remuneration

  • If the employee is liable to social insurance contributions for the entire month, the amount is checked based on the monthly maximum contribution basis.
    Exception: No check is made against the monthly MCB if there are different daily MCB in the month - for example, for a mid-month change of a freelance employment contract without special payment to a different contract with special payment.

  • If the employee is liable to social insurance contributions for just part of the month, the amount is checked based on the product of the calendar days multiplied by the daily maximum contribution basis.

With Partial Remuneration

If the employee receives partial remuneration, the maximum contribution basis (MCB) is checked in two steps:
  • The general contribution bases and the contribution bases for partial remuneration are checked separately based on the daily MCB (multiplied by the corresponding calendar days).

  • The total of all contribution bases (general and for partial remuneration) is checked based on the monthly MCB.

If a check determines that a maximum contribution basis has been exceeded, the contribution bases are reduced, starting with the chronologically last partial period.
Public holidays during partial remuneration are assigned to the general contribution basis by day.

The new SI calculation can be used by activating subapplication SI Split for Change to Continued Pay (ABSV). In the standard SAP system, the validity start is defined as January 1, 2016.

For more information, see the following SAP Notes and their attachments:

  • 2154234 (SI Contribution Basis for Partial Remuneration)
  • 2203486 (SV-MCB: Adjustment for Freelance Employees)

  1. Define the validity start of the subapplication SI Split for Change to Continued Pay (ABSV)
    In the standard SAP system, subapplication ABSV has a default validity date of January 1, 2016. If you want to use the subapplication before 2016, you need to set the validity start for the subapplication to January 1 of a year that lies before 2016.
  2. Check schemaAGDTCheck the schema and adjust any customer-specific changes, if required.
    If you are using the standard SAP schema, you do not need to make any adjustments.






RFUMSV00 - Advance Return for Tax on Sales/Purchases   BAL Application Log Documentation  
This documentation is copyright by SAP AG.

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