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OHARUBP_PY_TAX_016 - Activate Comparison of Tax Schemas

PERFORM Short Reference   ABAP Short Reference  
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In this Customizing activity, you determine whether the Tax Calculation (Russia) (RUTAX) function calculates an employee's income tax deductions and social insurance (SI) contributions following a status change, by comparing the relevant tax classes. The function compares the tax classes in the current payroll period (in-period) with the list of tax classes for a previous payroll period (for-period).

The system requires information about the payroll period in which an employee's status changes to be able to calculate the correct income tax or social insurance contributions following the status change.

If an employee's social insurance or income tax status changes, the tax classes that apply to the employee also change. A status change in the following categories leads to a change in the applicable tax classes:

• Social insurance residence

• Tax residence

• Disability status

To compile the correct list of tax classes for a previous payroll period during retroactive accounting, the system compiles a list of tax classes using a combination of the for-period and in-period principles. Russian legislation stipulates that, following an income tax status change, you must recalculate an employee’s income tax deductions from the start of the calendar year. To meet this requirement, you must include the income tax classes from the current payroll period using the in-period principle, but the employee’s other tax classes (for example, for SI contributions) using the for-period principle.

Note

When the system compiles and processes the list of tax classes for income tax, it uses the in-period principle. In the case of tax classes for other deductions, for example, social insurance contributions, the system uses the for-period principle. You determine which principle the system uses in the Include in Tax Schema Using In-Period Principle field in the Customizing activity Maintain Tax and Social Insurance Payments.

In the case of tax classes for SI contributions, for which the system uses the for-period principle, the system also compares the list of tax classes in the target for-period with the list of tax classes in the period before the target for-period. The system marks all tax classes that apply to the employee for the first time in the target for-period in the Tax Class Occurs for First Time in Payroll Period field in table Y0291.

You have checked the residence statuses in Customizing for Personnel Management under Personnel Administration -> Personal Data -> Residence Status -> Residence Status (Russia) -> Determine Subtypes for Russia.

If you want the system to compile and process the list of tax classes for an employee in previous payroll periods, and if required, to use a combination of the for-period and in-period principles, enter X in the Value field.

If you leave the Value field blank, the system compiles a list of tax classes for the current payroll period only.

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