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OHADSTA03 - Assign Regulation for Flat-Rate Church Tax

TXBHW - Original Tax Base Amount in Local Currency   BAL Application Log Documentation  
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In this step, you assign the procedure for levying flat-rate church taxes (that is the church tax from flat-rate income tax) to your personnel areas and personnel subareas.

Two procedures are possible as regards the imposition of the flat-rate church tax:

1. The employer can levy the flat-rate church tax on all employees despite their obligation to pay church tax . In this case, the flat-rate church tax is be calculated with the reduced church tax rate provided for consolidations into a lump-sum. The imposition of the flat-rate church taxes has a "flat-rate" character.
2. The employer can only levy the flat-rate church tax from the employees liable to church tax. Employees who are not liable to church tax withdraw from the consolidation of church tax into a flat-rate amount. The flat-rate church tax is calculated with the church tax rate for the employees liable to church tax (exception: Consolidation into a flat-rate according to §40a EStG). The imposition of the flat-rate church taxes has an "individual" character.

• You have already maintained your personnel areas and personnel subareas.

• You have also determined your income tax places of work.

In the standard SAP R/3 System, the flat-rate church tax is only levied from the employees liable to church tax. Consequently, the imposition of the flat-rate church taxes has an "individual" character.

Determine the procedure for your income tax places of work which is to apply to the imposition of the flat-rate church taxes.

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This documentation is copyright by SAP AG.

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