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OHAUA_TAX_001 - Tax Calculation Overview

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In the Tax and Social Insurance Payments section, you make settings required to calculate taxes.

The value of switch V2 in the Customizing activity Check New Logic of Function UATAX controls the regime of the tax calculation. Function UATAX and schema UATA in the Customizing activity Check Tax Calculations enable the calculation of taxes separately for each payment type.

Before you make settings specific to individual taxes, you make settings related to the tax schemas and personnel subareas.

You assign tax schemas to personnel subareas in the Customizing activity Perform Tax Schema Assignment. The system allows you to assign different tax schemas depending on personnel subareas and depending on the key assigned in the Customizing activity Determine Additional Key for Tax Schema Assignment.

You determine which taxes are part of a given tax schema in the following locations:

• Assign Tax Classes to Tax Schema
  In this Customizing activity, you enter taxes that do not have additional gradation and taxes that have varying degrees of gradation, depending on the individual employee. The key for the gradation is defined in the Customizing activity Process Conditions for Tax Classes.

• Tax and Social Insurance Payments infotype (0291)
  You use this infotype to determine which tax classes are relevant for a particular employee, that is, in addition to the tax schema for the personnel subarea to which the employee belongs.

Taxes

As part of the tax calculation process, you define the rules and sequence in which the system calculates taxes. You make these settings in the Customizing activity Maintain Taxes and Social Insurance Payments

Privileges and Deductions

You can use tax privileges and deductions for a given tax class. You use this function to lower the base of tax to which a particular tax class is subject. You assign general, non-personal tax privileges to a tax class in the Customizing activity Maintain Taxes and Social Insurance Payments.

In addition to applying tax privileges to tax classes, you can also assign a tax privilege to individual employees. You perform this assignment in theTax Privileges infotype (0299). You customize tax privileges and set up the system to assign a tax privilege to individual employees in the Customizing activity Maintain Tax Privileges.

Wage Types

All wage types that participate in the tax calculation are maintained in the Customizing acitivity Define Processing Classes. Wage types play a different role in the tax calculation process. There are several groups of wage types and connections between them that are defined in Customizing, under Payroll Ukraine → Tax and Social Insurance Payments → Wage Type Assignments. The following groups are used:

• Pre-base tax wage types (mainly cumulation wage types /1*). You configure the cumulation of these wage types in Customizing, under Payroll Ukraine → Cumulation Wage Types.

• Tax base wage types: this is a collection of pre base tax wage types that are connected in the Customizing activity Create Link to Corresponding Tax Base Wage Type.

• Used tax base wage types that store the amount of the real tax base (without tax privileges) from which taxes were calculated. The connection to these wage types is defined in the Customizing activity Create Link to Corresponding Limited Tax Base Wage Type (Real).

• Some of the taxes have a limitation for the tax base amount in legislation. The amounts that are over this limitation can be stored in a separate wage type defined in the Customizing activity Create Link to Wage Type with Over Limit Amount of Tax Base.

• The tax value wage type can be substituted for specific payments by a different wage type for correct posting to FI and for reporting purposes via in the Customizing activity Determine Links to Tax Wage Types.

Income Tax Recalculation

In the event of complex tax calculation procedures with two tax classes, you need to switch on the recalculation in the Customizing activity Determine Income Tax Calculation (With/Without Recalculation) and check the wage types in the Customizing activity Assign Wage Type to Collect IncomeTax Recalculation.

For privileges, it is also required to define the connection between tax classes in the Customizing activity Maintain Connected Tax Classes for Privileges.

See also:

For more information about how the system calculates taxes in the payroll run, see the documentation for the Tax Calculation - Ukraine (UATAX) payroll function .

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