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OHARUBP_PY_TAX_031 - Distribute Wage Types by Source Wage Types
RFUMSV00 - Advance Return for Tax on Sales/Purchases ABAP Short ReferenceThis documentation is copyright by SAP AG.
In this Customizing activity, you link wage types by the TP and TD indicators.
By the TP indicator you link the following wage types:
- Wage types with fixed tax deductions from the source payment (for example, pecuniary aid payment). You want to split their amount proportionally based on the wage types with source payments
- Base wage types that contain split amounts of source payments
Once you establish this link, the system assigns the wage types with fixed deductions to the same workplaces to which source wage types belong.
By the TD indicator you link the following wage types:
- Wage types that you want to split and calculate separately according to a workplace assignment. These are the tax related wage types, for example calculated taxes, tax bases, tax deductions that are applied to the whole tax base.
- Base wage types that contain split amounts of source payments. These are the wage types of tax bases (/1**) that the system has split by the workplace assignments.
Once you establish this link, the system can split the first wage types proportionally based on the split amounts that the second wage types contain.
To display the correct tax amounts in legal reports (for example, 2-NDFL), the following rule applies:
- If the source wage type assigned by the TPindicator belongs to the cumulation base that is the source wage type assigned by the TD indicator, the wage type amounts that the system distributes by the TP indicator are excluded from the amount of source payments assigned by the TD indicator.
- Note:
- To ensure this result, the system must perform the distribution by TP before the distribution by TD in the calculation schema
- According to the legal requirements in Russia, income taxes are calculated in whole rubles. The RUWTDoperation considers this during a tax distribution
- If the system does not split the payroll period when an employee changes tax agents, for the system to generate a correct legal report (2-NDFL) you must distribute the /420wage type in a similar way as the /320 wage type
The RUTP and RUTO personnel calculation rules use the settings of this Customizing activity. The RUWTD operation is responsible for the process of proportional distribution.
Assume your employee, Ivan Ivanov, has changed his workplace assignments several times in one payroll period. During this period he has obtained the following salary payments.
| Amount, RUR | Workplace |
|---|---|
| 15,000 | Workplace 1 |
| 10,000 | Workplace 2 |
| 20,000 | Workplace 3 |
Total salary payment for all 3 workplaces equals 45,000 RUR. Ivan has a habitation deduction (8,000 RUR) that decreases the tax base for further taxes and contributions. Thus, the tax base for Ivan equals 45,000 - 8,000= 37,000 RUR. The income tax in this case is 37,000 *13%= 4,810 RUR.
You want the system to divide income taxes for three different payments that your employee has obtained. You enter the following values in this Customizing activity:
| Indicator | WT (for Income Tax) | WT (for Payment Amounts) | |
|---|---|---|---|
| TD | /320 | /120 |
Once you have established a link between the /120 wage type and the /320 wage type, the system can calculate the deducted income taxes separately for each payment.
As a result of the distribution by the TD indicator, the following values appear:
| WT | Amount, RUR | Workplace | ||
|---|---|---|---|---|
| /320 | 4,810 * 15,000 / 45,000 = 1,603 | Workplace 1 | ||
| /320 | 4,810 * 10,000 / 45,000 = 1,069 | Workplace 2 | ||
| /320 | 4,810 * 20,000 / 45,000 = 2,138 | Workplace 3 |
Assume your employee, Ivan Ivanov, has changed his workplace assignments several times in one payroll period. During this period he has obtained a pecuniary aid payment (5,000 RUR) and two present payments (3,000 and 5,000 RUR), each at a different workplace:
| Amount, RUR | Workplace |
|---|---|
| 5,000 (present) | Workplace 1 |
| 5,000 (pecuniary aid) | Workplace 2 |
| 3,000 (present) | Workplace 3 |
According to Russian legislation, pecuniary aid payments, as well as present payments have a fixed amount of 4,000 RUR that is not subject to any taxation. Thus, you only withdraw an income tax from the amount that stays after the withdrawal of 8,000 RUR.
The RUTAX function calculates the taxes and generates the wage types that are not assigned to each of the workplaces. However, the source wage types are distributed between all workplace assignments.
You want to assign the amount of his tax deductions per each corresponding workplace. To do this you create a link between the relevant wage types in the Customizing activity in question:
| Indicator | WT (for Pecuniary Aid) | WT (for Pecuniary Aid Tax) |
|---|
| TP | /374 | M264 |
| Indicator | WT (for Presents) | WT (for Presents Tax) |
|---|
| TP | /379 | M279 |
When you link wage types by the TP indicator the system withdraws the deduction of 8,000 RUR, and proportionally distributes the remaining amount of the wage type that contains the pecuniary aid and present payments.
As a result of the distribution by the TP indicator, the following values appear:
| WT | Amount, RUR | Workplace | |
|---|---|---|---|
| /379 | 1,500 | Workplace 1 | |
| /374 | 4,000 | Workplace 2 | |
| /379 | 2,500 | Workplace 3 |
Since the source wage type of the pecuniary aid (M264) and presents (M279) belong to the cumulation base 20, and the source wage type for salary payments (/120) is the cumulation base 20, the pecuniary aid tax (/374 linked with M264 by TP) and present tax (/379 linked with M279 by TP) amounts are withdrawn from the source salary payments (linked by TD). Thus, the system can correctly distribute income taxes for the salary payments and assign them to workplaces.
Assume that instead of the habitation deduction mentioned in the example 1, Ivan has other deductions with the same amount. Considering the data from the example 2, as a result of the distribution by the TD and TPindicators, the following values appear:
| WT | Amount, RUR | Workplace | |
|---|---|---|---|
| /320 | 4,810 * (15,000 - 1,500) / (45,000 - 1,500 - 4,000 - 2,500) = 1,755 | Workplace 1 | |
| /320 | 4,810 * (10,000 - 4,000) / (45,000 - 1,500 - 4,000 - 2,500) = 780 | Workplace 2 | |
| /320 | 4,810 * (20,000 - 2,500) / (45,000 - 1,500 - 4,000 - 2,500) = 2,275 | Workplace 3 |
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This documentation is copyright by SAP AG.
Length: 11607 Date: 20240523 Time: 202843 sap01-206 ( 170 ms )
