Ansicht
Dokumentation

PAY_BE_CERT25_OVERV - Retroactive Taxable Differences Process: Overview

Vendor Master (General Section)   SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up  
This documentation is copyright by SAP AG.

Legal Context

The reason for overpayments (for example, incorrect or illegitimate payments) can be mistakes or unintentional administrative delays. In these cases, there is no default system process to correct the mistake. That means that the user needs to decide whether or not to trigger the regularization procedure for the corresponding case.

Fiscal Period

The regularization must be assigned to a previous fiscal period in which the incorrect surplus income is corrected and not to the period in which the regularization amount is claimed.

The employer can claim this taxable amount retroactively from the employee within the current period in the employee's net processing using Certificate 281.25. The creation of this regularization certificate is related to the payment claim and not to the repayment itself. Therefore, the employee's official claim should correspond to the payroll defined differences.

Business Procedure

The procedure consists of the following two parts:

Payroll Processing

1. A payroll simulation detects any differences in taxable amounts for the retrocalculated period. The payroll administrator initiates a retroactive payroll run.
2. The payroll administrator carries out one of the following options:
1. Forwards these retroactive taxable amounts to be claimed as a net payment for the current period.
2. Forwards these retroactive taxable amounts to be added to the taxable amount for the current period.
3. Keeps the retroactive taxable difference in the reference period (for-period). This option is only possible when none of the two other decisions where made for the same for-period. Note that as of January 1, 2015, this option is not authorized anymore. The reason is that with the net transfer, a stable and transparent solution cannot be guaranteed on the long term due to the diversity of combinations of different actions (taxable claim, taxable transfer, net transfer).
3. If the payroll administrator has decided to forward the retroactive taxable amounts to be claimed as a net amount for the current period, the payroll calculation forwards the differences from the period in which these amounts were earned (for-period) to the current period (in-period) as a net amount. Taxable and tax amounts will not change in the for-period.
4. If the payroll administrator has decided to forward the retroactive taxable amounts as a taxable amount for the current period, the payroll calculation forwards the differences from the period in which these amounts were earned (for-period) to the current period (in-period) as a taxable amount. This taxable amount is taken into account in the tax calculation for the current period. Taxable and tax amounts will not change in the for-period.
5. If the payroll administrator has decided not to transfer the retroactive taxable difference to the current period, the standard processing is applied. Taxes change in the processed for-period.

Reporting: Declaration Preparation

Certificate 281.25, including the taxable amounts claimed from the employee by fiscal year, is generated and submitted to the tax authorities on a monthly basis.

First Part: Payroll Processing

1. Identification of retroactive taxable differences

The identification of retroactive taxable differences is perfomed by the Identification of Retroactive Taxable Differences (RPCOUFB0) report:

1. The report submits a payroll run in simulation mode.
2. The report detects differences in taxable amounts.
3. The report creates records in the Retroactive Taxable Differences BE (3326) infotype with these differences. The infotypes records are displayed in the output of the report (ALV list).

Storage of payroll administrator's decision in infotype 3326

Based on the payroll administrator's decision, the retroactive taxable differences are processed either to be claimed (Cerfiticate 281.25) , to be transferred or to be kept in the for-period (standard SAP processing).

1. Final payroll run in update mode taking into consideration the payroll administrator's decision. Physical storage of results in RT table for each period involved

The results are visible in the corresponding Retroactive Taxable Differences BE (3326) infotype records.

If you choose the Overview button on the infotype screen, you can display the differences between the retroactive taxable difference amounts after the detection (first step) and after the final payroll run (third step).

If the final payroll run result is not up-to-date, an error message is displayed in the RPLIOHB0 report.

Second Part: Declaration Preparation using Certificate 281.25

Once the retroactive taxable differences have been detected and the delta (taxable) amount has been claimed as a net (taxable) amount in the current payroll period, the payroll administrator runs the BELCOTAX - Certificate 281.25 Declaration (RPCBWRB0) to declare the claimed taxable amounts. .

Certificate 281.25 - Declaration Form

As mentioned above, the regularization certificate must be assigned to the fiscal year in which the incorrect surplus incomes are corrected and not to the period in which the regularization amount is claimed. Since taxable claims from different fiscal years can be present in one single payroll period, you have to run the report for each individual fiscal year that you want to report on.

When the user performs multiple updates using regularizations, these will not replace previous regularization certificates 281.25. They are regarded as new additional updates.

Each regularization amount (that is, the amount in the wage type in the Taxable to Claim (LGAOU) field of table T5BH1) will be assigned to a qualification code in a corresponding technical zone.

A TemSe file is created. The standard BELCOTAX cutomizing table T5BX4 has been enhanced to link the wage type with the 281.25 - Qualtification.

The XML file that is generated from the TemSe file is sent to the tax authority via BELCOTAX on Web to trigger the refund of taxes to the employee by the tax authority.

The user can generate a printout using the Fiches 281.xx - Printing documents(RPCBWPB0) report and send it to the employee.

To make the required declaration settings for Certificate 281.25, go to Tax Reporting - Monthly (FINPROF) and Yearly (BELCOTAX) → BELCOTAX Settings → BELCOTAX Regularization: Declaration Settings for Certificate 281.25 → Declaration Settings for Certificate 281.25.

CL_GUI_FRONTEND_SERVICES - Frontend Services   BAL_S_LOG - Application Log: Log header data  
This documentation is copyright by SAP AG.

Length: 8462 Date: 20240523 Time: 191020     sap01-206 ( 131 ms )