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OHARUBP_PY_TAX_017 - Determine Wage Type Substitution for Tax Class Changes

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In this Customizing activity, you determine in which wage types the system stores the following amounts when an employee's tax classes change during a calendar year:

• Cumulated base amount

• Calculated base amount

• Calculated amount of tax or social insurance (SI) contributions

To enable the system to differentiate between the amounts that apply to an employee's previous status and the amounts that apply following a status change, the system stores the amounts before the status change in separate wage types.

You have activated the function to compare tax schemas in the Customizing activity Activate Comparison of Tax Schemas.

You have checked whether the tax classes for the wage types that you specify in this Customizing activity contain a final processing rule in the Customizing activity Maintain Taxes and Social Insurance Payments.
For example, in the case of tax classes related to SI contributions, the Processing with Increase/Decrease Sum for Taxes (with Tax Split) (RUQ6) personnel calculation rule.

The standard system contains a set of wage types for all tax classes related to social insurance contributions. The table below shows a sample for the Pension Fund (PF):

Wage Type	Wage Type Text	From	To	Wage Type	Wage Type Text
/301	Pension Fund	01.01.2010	31.12.9999	/3B1	Tax Val.Calc Start PF
/401	BasePension Fund	01.01.2010	31.12.9999	/4B1	CalcUsed Start PF
/4B1	CalcUsed Start PF	01.01.2010	31.12.9999	/1B1	Calc Start for PF

/1B1

For each wage type that stores the above amounts per tax class, specify the wage type in which you want to store the corresponding amounts before an employee's status changes.

/1B1

Assume that an employer paid into the Russian Pension Fund for an employee from January through March. On March 31, the employee’s cumulated base amount is RUB 34,000 and the calculated tax base is RUB 30,000. The cumulated social insurance (SI) contribution is RUB 6,000. In April, the employee is registered disabled, which results in a reduced rate for social insurance contributions. The employee’s calculated tax base is still limited to RUB 415,000 for the calendar year.

Calculation of Base Amount of Social Insurance Contributions

In May, the system calculates the employee’s base amount for social insurance contributions as follows: The total base amount is RUB 50,000. Since this amount is less than RUB 415,000, the rate for SI contributions is 14%. The employee’s cumulated income for the period to which the current rate applies (that is, after March 31) is as follows:
RUB 50,000 – RUB 30,000 (income from January through March) = RUB 20,000

To enable the system to record the employee’s income before the status change in April, the system stores the amount before the status change in the wage type that you specify in this Customizing activity.

Calculation of Social Insurance Contributions

The system calculates the SI contributions by using the cumulated tax base since the last status change (in April) as follows:

• The cumulated base amount since April is RUB 20,000 and the rate is 14%.

• The resulting amount of social insurance contributions for May and April is RUB 2,800.

To calculate the SI contributions in May, the system must deduct the SI contributions for April. To calculate the amount for April, the system must differentiate between the cumulated SI contributions before the employee's status change and the SI contributions after the employee's status change.
To do this, the system deducts the SI contributions for January through March (RUB 6,000) from the amount in the table for the cumulated SI contributions (table CRT) from January through April (RUB 7,400). To enable the system to deduct the amount before the status change (RUB 6,000), the system stores the amount before the status change in the wage type that you specify in this Customizing activity.
The system deducts RUB 6,000 from RUB 7,400 to leave RUB 1,400 for April. Since the SI contributions for May and April are RUB 2,800, the SI contributions for May are RUB 2,800 less RUB 1,400 (for April).

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