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OHARUBP_PY_TAX_008 - Maintain Taxes and Social Insurance Payments (Single Employment)

Vendor Master (General Section)   ABAP Short Reference  
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In this Customizing activity, you enter the taxes and social insurance payments in line with current Russian legislation.

If you use Concurrent Employment, use the Customizing activity Maintain Taxes and Social Insurance Payments (Concurrent Employment) instead of this Customizing activity.

This Customizing activity is divided into the following parts:

• On the overview screen, you enter basic data about the tax classes you need to use during the payroll run

• On the details screen, you enter data about how each of the taxes and payments entered on the overview screen are calculated. The payroll function RUTCEuses this data to determine the amount of tax and social insurance that is deducted during the payroll run.

The following tax classes are shipped as standard:

Tax Type		Tax Class
Income tax		13, 30, 35
Social insurance for work accidents and occupational illness		24
Social insurance contributions		40,41,42,43,4A-4C, 44-47, 4D-4F, 4H-4Y
Pension Fund (voluntary contribution)		55 (see rule RUJ1)

 

1. On the overview screen, you enter the tax class code, name of the tax class, and the priority of the tax classes - that is, you determine the order in which each tax class is taken into consideration during the payroll run.
2. To determine how each of the tax classes on the overview screen is calculated during the payroll run, select one of the tax classes and choose Goto -> Details.
3. In the Tax Type field, you select the tax group to which your selected tax class belongs. The tax type identifies the tax class for use in report HRULAVP3_2004.
4. In the Scale of Calculation group box, you enter the scale of cumulative income, corresponding tax rates and tax constants, and in which wage type data is stored.
   The payroll operand YSCAL in the payroll operation AMT uses this data when it calculates the amount of a particular tax that must be deducted.
   For more information about how this scale works, see the example below.
5. In the Tax Privileges group box, you enter any privileges that are to be taken into consideration during the payroll run.
   The tax privileges you enter in this group box apply to a whole tax class and are not restricted to an individual employee.
   You enter individual tax privileges in the Tax Privileges infotype (0299). For more information, see Maintain Tax Privileges.
6. In the Method group box, you determine the calculation method (for example, annual or monthly) that is used as part of the payroll rules during the payroll run.
7. In the Wage Types group box, you determine which wage types are part of the calculation process.

• The base wage type represents the base amount used in the calculation (see the Scale of Calculation section).

• You enter the result of the calculation completed by the formula as a formed wage type.

If you use an alternative tax calculation (parameter = X) in the function RUTCE, you can enter alternative wage types in the fields for alternative wage types.

1. In the Processing Rules group box, you enter the payroll rules that the RUTCE function uses.

• The rules you enter in the Start fields are called before the function processes any calculations or privileges.
  The start rule prepares an internal variable RUxx for the subsequent processing steps.

• The rules you enter in the Finish fields use the variable RUxx from the previous step to calculate the percentage amount to be deducted and store the calculation results.

1. You determine whether the system includes a tax class in retroactive accounting by means of the in-period principle by selecting the Include Using In-Period checkbox.
   For example, if an employee becomes a tax resident during the year, you must recalculate an employee’s income tax from the start of the calendar year. This checkbox enables the system to determine which tax classes are relevant for retroactive accounting following the in-period principle
2. In the Wage Type Processing group box, you enter the field values that allow you to separately process tax wage types.

You can then perform the Specify Parameters to Calculate Taxes Separately Customizing activity.

 

The system uses the data you enter in the Scale of Calculation group box to determine the amount of tax to be deducted. The scale works as follows:

Cumulative Income		Tax Rate		Tax Amount
280,000.00		20.00		0
600,000.00		7.90		56,000.00
-		2.00		81,280.00

The formula for this calculation is as follows:
Y x (base amount - X) / 100 + Z
Legend:
X = In the Cumulative Income column, the next lowest amount to the base amount.
Y = In the Tax Rate column, the value in the line that contains the next highest amount of Cumulative Income to the base amount.
Z = In the Tax Amount column, the value in the line that contains the next highest amount of Cumulative Income to the base amount.

• If the base amount is 300,000.00, the calculation is as follows:
  7.90 x (300,000.00 - 280,000.00) / 100 + 56,000.00

• If the base amount is 650,000.00, the calculation is as follows:
  2.00 x (650,000.00 - 600,000.00) / 100 + 81,280.00

• If the base amount is 100,000.00, the calculation is as follows:
  20.0 x (100,000.00 - 0) / 100 + 0
  In this example, since the base amount is less than the lowest cumulative income amount, the value of X in the calculation is zero.

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