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OHADOEG41 - Factoring of Salaried Employee Remuneration Acc. to BAT

ABAP Short Reference   BAL Application Log Documentation  
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For employees in the German Civil Service Pay Scale (BAT), the pay is factored in accordance with the rules defined in the BAT §36 par. 2. In the system, reductions are calculated in the following way to comply with these rules. Personnel calculation rule DOB3 is used.

Payment = pay * (day factor - hourly deduction)

If the employee is entitled to remuneration and bonuses paid in monthly amounts, or if leave compensation or sick pay is not paid for all days in a calendar month, only the part due during the entitlement period is paid (§36 paragraph 2 sect. 1 BAT).
The factor for the reduction according to calendar days is calculated in personnel calculation rule DOB3 using the following formula:

Day factor = (calendar days in the month - lost calendar days) / calendar days in the month

The employment contract for Ms Sabine Burkhard (salaried employee) starts on April 15. The monthly pay is DM4,500. This is to be reduced in April.

Calculation of the day factor: (30 days - 15 days) / 30 days = 0.5
Payment: DM4,500 * (0.5 - 0) = DM2,250

If the employee is not entitled to a payment for individual hours, the remuneration and monthly-based bonuses are reduced by an hourly- based proportion (= divided by 4.348 times the regular weekly working time) (§36 par. 2 sect. 2 and 3 BAT).
The factor for the hourly deduction is calculated in the personnel calculation rule DOB3 using the following formula:

Hourly deduction = unpaid lost hours / monthly working time in hours

The monthly working time in hours replaces the multiplication of the regular weekly working time by the factor 4.348. For a regular weekly working time of 38.5 hours, the monthly working time is 167.40 hours. The system uses the value for the monthly working time from the Basic Pay infotype (0008). This value is entered in the Hrs/mon field for each employee.

The salaried employee Norbert Neumann has four unpaid absence hours in May. The regular working time is 38.5 hours; this corresponds to a monthly working time of 167.40 hours. The monthly pay is DM4,500.

Calculation of hourly deduction: 4 hrs / 167.40 hrs = 0.023895.

If there are no other absence hours for Norbert Neumann, the monthly pay of DM4,500 is multiplied by the factor 0.976105 and subsequently reduced in the retroactive accounting run for May.

Payment: DM4,500 * (1 - 0.023895) = DM4,392.47

If the employee takes 2 additional unpaid absence days, this hourly deduction is subtracted from the corresponding day factor.

Calculation of day factor: (31 days - 2 days) / 31 days = 0.935483
Payment: DM4,500 * (0.935483 - 0.023895) = DM4,102.15.

TXBHW - Original Tax Base Amount in Local Currency   BAL Application Log Documentation  
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Length: 3043 Date: 20240524 Time: 000743     sap01-206 ( 61 ms )