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OHIF0364 - Contribution Exemption for Specific Contracts

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At this stage, you define the minimum wage calculation method and the contribution exemption calculation method for the specific contracts.

The minimum wage is calculated:

by updating the Basic pay infotype (0008). If one of the payroll wage types used in the 0008 infotype is associated with the FSPEC indirect valuation method, the function module HR_FR_PROCESS_SPECIAL_CONTRACT is called. Table T5F1K contains the settings of the amounts and is used to calculate the minimum possible wage for the type of contract; the amount type used is 'SAL_MIN'. This wage is predisplayed in the infotype but can still be modified.

The minimum wage can be stored during the payroll calculation in wage type /301. It can therefore be used at the end of the FCTR payroll function called in the F000/FCB0/FAL0 diagram.

The amount exempt from contributions or the basis subject to contributions is calculated:

during the payroll run by the FCTR payroll function. Table T5F1K contains the settings of the amounts and is used to calculate the exempt amount or the amount subject to contributions for the type of contract; the amount type used is 'EXO_COT'. The amount can be calculated on the basis of the minimum wage, which is then recalculated by the FCTR function during the payroll run.

If the calculated amount is the amount of the basis subject to contributions, the result is saved in wage type /303.

If the calculated amount is the amount of the contribution exemption, the result is saved in wage type /302. It is then processed by the FCTR calculation rule in the payroll scheme to deduce the amount of the base subject to contributions, by subtracting wage type /302 from wage type /102. Wage type /303 is then generated.

The contributions exemption modifier of Table T5F42 must have been filled previously for the specific types of contracts in the Define type and nature of work contract stage.

Amount types SAL_MIN and EXO_COT are supplied as standard values.

The settings of contract types delivered in the standard correspond to the following legal requirements:

• for apprenticeship contracts, the minimum wage is a percentage of the SMIC. The basis subject to contributions is less than 11% of this SMIC percentage. The applicable basis is stored in wage type /303,

• for youth training contracts, the minimum wage is a percentage of the SMIC. The basis subject to contributions is the part remaining of the SMIC. The exempted part is equal to the SMIC and stored in wage type /302.

If applicable, you must personalize your special contracts.

minimum wage and is stored in column /302.

You must, if necessary, personalize each of the special contracts used in your company.

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