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PAY_BE_SI_CALC_030 - Low-Salaries Reduction

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In this Customizing activity, you maintain the SI reduction for low-salary workers. This reduction is not related to the former low-salaries reduction, which is now part of the structural reduction regulation described in Structural Reduction.

The purpose of this reduction is to guarantee a higher net salary to specific categories of workers - subject to all SI systems - such as apprentices, remunerated sportsmen, casual horticulture workers etc., without having to increase the gross salary.

The deduction amount - an overall amount that gradually decreases according to the worker's salary - has to be reported in the second accounting frame of the SI declaration.

For each employee, the employer deducts the amount from the employee's normal SI contribution of 13,07%, stored in wage type /301 and retrieved from table 'Total SI per employer/employee category' (T5BV3) when salary is paid.

In case of weekly or bi-weekly pays, the employer deducts the amount after the last pay of the month. In other words, if the worker is paid twice a month, the employer has to deduct the amount after the second pay has been paid.

In case of workers with subsequent contracts during the same month, the employer has to deduct the amount at the end of each contract.

The reduction is calculated separately for each employee; the calculation includes the following steps:

1. Calculation of the maximum number of days per month, depending on the workschedule,
2. Calculation of the monthly reference salary (stored in wage type /30M),
3. Calculation of the base reduction amount (stored in wage type /30L),
4. Calculation of the reduction amount on the basis of the salary ranges stored in table 'Levels and legal amounts for SI reductions' (T5BVJ),
5. Check of the total reduction on a yearly basis.

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