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Dokumentation

OHAJST243 - Determine Special Executive Based on Number of Service Years

In this Customizing activity, you specify a number of years with the Number of Years to Determine Special Executive (SESPR) constant. This number is used to determine if a retiring employee can be regarded as a special executive. A special executive, upon retiring, is entitled to the retirement allowance for special executives and the subsequent deduction.

When an employee retires, the Determination of Taxable Retirement Allowance for Special Executive (JREY) personnel calculation rule checks the number of years that the retiring employee has been a member of a corporate board, public services, or the parliament until his or her retirement. If the number of years equals or is smaller than the number that you specify with the constant, the retiring employee is a special executive and is applicable to the retirement allowance for special executives and the subsequent deduction.

The value of the constant is 5. Any retiring employee who has been in the board, public services, or the parliament for 5 years or less is considered as a special executive.