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OHABTX03B - Check Constants

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In this Customizing activity, you maintain the constants used by the tax calculation program.

The constants, which are updated each year according to the guidelines of the Ministry of Finance (key formula and Annex III), are stored in the following Customizing views:

• Payroll Constants(V_T511P), which contains constants referring to currency-dependent amounts

• Payroll Constants (V_T511K), which contains currency-independent constants, such as tax percentages

Use

Tax constants are applied based on an employee's data, such as family status, dependents, retirement, or dismissal status.

Family status

Several fixed reductions are granted based on the family status, as specified in the Fiscal Data (BE) (0101) infotype:

• ST004 Tax reduction for other persons than dependent children

• ST005 Tax reduction if the employee is disabled

• ST006 Tax reduction if the employee's spouse is disabled

• ST007 Tax reduction if other family members are disabled

• ST008 Tax reduction if the employee is single

• ST009 Tax reduction if widow(er) with children

• ST010 Tax reduction if single with children

• ST039 Tax reduction aged over 65 with care needs

• ST01A Tax reduction if spouse has small income

Note that you can cumulate all these reductions.

If the spouse has no income, the family income is spread over its tax-paying members before tax calculation, as follows:

• ST014 Income limit that can be divided vs. Spouse

• ST015 Percentage to divide income vs. Spouse

• ST016 Tax reduction if the spouse has no income

Dependent children

You maintain the tax reductions for dependant children using Customizing activity Maintain Tax Tables for Periodic Remunerations. Employees, however, are entitled to a fixed reduction if the number of children exceeds a certain limit, as follows:

• ST017 Fixed reduction for a number of children

• ST018 Additional reduction/child on that number of children

• ST019 Number of children for the fixed reduction

Retirement

Regarding retirement tax, an employee is fully entitled to a special reduction if the income does not exceed a certain lower limit and only partly if it does not exceed a certain upper limit, as follows:

• ST022 Special reduction retirement if non-resident

• ST023 Lower limit for the special reduction on retirement

• ST024 Upper limit for the special reduction on retirement

• ST025 Divider in the formula to calculate the reduction

• ST026 Special reduction retirement if residentl in Belgium

• ST027 Lower limit for the special reduction on retirement

• ST028 Upper limit for the special reduction on retirement

Early retirement

There are tax reductions that apply to early retirement incomes, as follows:

• ST029 Minimum tax reduction if the upper limit is exceeded

• ST030 Upper limit tax reduction on early retirement

• ST031 Maximum tax reduction if the lower limit is not exceeded

• ST032 Lower limit tax reduction on early retirement

• ST033 Amount used in the formula to calculate the reduction

• ST034 Divider used in the formula to calculate the reduction

Dismissal

There are also a tax exemption that applies in cases of dismissal, as follows:

• ST035 Dismissal Tax Exemption (Maximum)

Do not change the payroll constants unless the legal settings are subject to changes.

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