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PAY_DE_BW_420 - Special Features

RFUMSV00 - Advance Return for Tax on Sales/Purchases rdisp/max_wprun_time - Maximum work process run time
This documentation is copyright by SAP AG.

Special Features of Statements

Permitted tables
Statement wage types
Other payments: Tax-exempt and subject to tax
Notional net calculation
Manual fields
Recourse calculation
reimbursement application - semiretirement

Permitted Tables

The data is printed in single fields, field strings, and tables.

The permitted fields are:

ENTRY – Entry date

FIRST_ENTRY - First entry

LEAVE – Leaving date

BETRAGxx (xx= 1,..., 30) - Amount field for manual entries

DATUMxx (xx= 1,..., 30) - Date field for manual entries

TEXTxx (xx= 1,..., 80) - Text field for manual entries

The permitted field strings are:

ADDRESS – Employee’s address data

BWSEL - Statement data

OADDRESS – Company’s address data

SELAB - Data for the selected absence

The permitted tables are:

ACRT Total of amounts for current year

BAB Absences

BADRS Employment office address

BCRT Total of amounts for statement period

BCRT4 Cumulated statement results table for training periods

BCRTR Cumulated statement results table for recourses

BEDUC Training data

BP0001 Work center data

BP2001 Absences from master data

BRT Statement results table (monthly)

BRT2 Statement results table (monthly) for SoE sec. 312 CSL III

BRT3 Statement results table (monthly) maternity pay

BRT4 Statement results table for training periods

BRTR Statement results table (monthly) recourses

BWPBP Work center data

IT_DATES Missing data for statement of earnings for illness of child

KADRS Address of health insurance fund

LCRT Total of amounts for previous year

LRT Statement results table last month

NLF Non-regular benefits (training statement)

NVZ Bonuses not regularly paid

NVZM Bonuses not regularly paid (average)

OADDRESS Enterprise address – short form

OADRS Address of enterprise

OADRS1 Enterprise data

P0000 Personnel actions

P0001 Organizational assignment

P0002 Personal data

P0006 Addresses

P0007 Planned working time

P0008 Basic pay

P0010 Capital formation

P0012 Tax data

P0013 Social insurance

P0020 GDER

P0029 Worker’s compensation association

P0041 Dates

P0049 Reduced hours/winter compensation

P0051 PSG: VBL/SPI data

P0079 SI supplementary insurance

P0111 Ga.D garnishment/cession

P0232 Child allowance

P0521 Semiretirement D

P0650 Statements to the GFEA

P0651 Statements to SI agency

P0652 Training statements

P0653 Statements to municipalities and so on

PADRS Employee’s address

REG_DATES Table with start and end date of recourse period

SACH Administrator

SOL Other payments – subject to tax

SOLC Other payments – subject to tax – cumulated by wage type

ST Tax data

STA Tax-exempt payments - accountable

STF Other payments – tax exempt

STFC Other payments – tax exempt – cumulated by wage type

SV Social insurance data

UBAB Unpaid absences

USZ Casual bonuses that can be considered

USZM Casual bonuses that can be considered (average)

VAC1 Leave

VERK Previous illnesses

Statement Wage Types

There are a variety of statement wage types for the numerous different standard forms.

Some statement wage types have a fixed assigned wage type name that is accessed in the report and others have a user-defined name. The wage types with fixed assigned names are listed below and explained. For the meaning of the statement wage types with user-defined names, see the wage type text.

AAVE Employer’s contribution UI non-recurring payments

ABVL Employer’s contribution CPS regular

ABVE Employer’s contribution CPS once-only

AKVL Employer’s contribution HI regular

AKVE Employer’s contribution HI non-recurring payments

APVL Employer’s contribution CI regular

APVE Employer’s contribution CI non-recurring payments

ARVL Employer’s contribution PI regular

ARVE Employer’s contribution PI non-recurring payments

AT00 Regular 100% benefits (supplemented)

AT01 Regular 100% benefits (not supplemented)

ATNZ Bonuses not regularly paid
Table NVZ is filled for each wage type according to the coding of this statement wage type. From this, table NVZM is derived as an average of all entries of table NVZ.

ATUZ Casual bonuses that can be considered
Table USZ is filled for each wage type according to the coding of this statement wage type. From this, table USZM is derived as an average of all entries of table USZ.

ATVZ Regelmäßige verstetigte Zulagen

AVBR Trainees remuneration

AVMG Regular remuneration converted to be exempt from contributions
In this wage type, the converted remunerations exempt from SI contributions (for example, for private pension) are coded.

BAK1 Employee association gross from master data (see Notional Net Calculation)

BAK2 Employee association gross from payroll (see Notional Net Calculation)

BLEA Leave compensation
In this cumulation wage type, the sample wage type M164 (leave compensation/leaving) is provided as standard. It is important that the number of leave days available is contained in the number field for wage types that are coded in BLEA. Depending on the termination date (and statement function AFAU), a notional leaving date is calculated from the leave days available (for example, in the statement of employment sec. 312 CSL III).

BREG Regular payments for notional net (see Notional net calculation)

BRUA Gross remuneration from the master data.
This cumulation wage type is required in the training statement and it’s subsequent statement to code the agreed gross remuneration from the master data. Wage types coded with BRUA are determined from infotype 8 or 14 (if paid monthly). The payments are placed in internal table BRT; however this is not done monthly, rather only when the payment has actually changed.

BRUG Total gross amount (see Notional Net Calculation)

BRU1 Agreed gross remuneration (see Notional Net Calculation)

BRU2 SI gross amount (see Notional Net Calculation)

BRU6 Tax gross amount (see Notional Net Calculation)

BZVK SPF gross amount (see Notional Net Calculation)

BANH Regular/once-only paid remunerations in the attachment.
For the statement of employment sec. 312 CSL III, the wage types for the regular and once-only remunerations actually paid are to be included here. If severance pay or any similar benefit has been paid and the regular and once-only remunerations are above the UI annual income threshold, the amounts of the wage types coded in this statement wage type are issued by month in an attachment.

EATZ Notional semiretirement gross amount, non-recurring payments
This statement wage type has the role of statement wage type FATZ (see below) for non-recurring payments that are printed in the statement of employment sec. 312 under figure 6a). If the amount for statement wage type FATZ is larger than 0, EATZ is printed instead of the normal non-recurring payments (EINZ).

EINZ UI non-recurring payments liable to contributions
In this statement wage type, the non-recurring payments capped for the UI income threshold are to be coded. It is used in the statement of employment sec. 312 SGB III since the non-recurring payments capped for the UI income threshold are listed again by month.

EUSV Non-recurring payments SI (industrial accident)
In the statement of earnings for the calculation of sick pay or sick pay for an ill child, should an industrial accident occur, a statement must be issued for all non-recurring payments and not only for the parts of the non-recurring payments liable to contributions. The corresponding wage types are to be coded in cumulation wage type EUSV.
Furthermore, this statement wage type is also required for the statements of earnings mentioned above for persons in slide zones: The full amount of the non-recurring payments and not only the non-recurring payments liable to contributions is to be specified for this person group.

EZAV UI non-recurring payments liable to contributions
In this statement wage type, the corresponding wage types of the non-recurring payments subject to UI contributions are coded. For statements on paper, this statement wage type has no significance. After the e-mail procedure has been released, it will be used to supply data to the federal miners' and mine-employees' insurance.

EZKV Non-recurring payments subject to HI contributions
The statement of earnings for the calculation of sick pay must list the non-recurring payments subject to HI contributions. The corresponding wage types must be included in this statement wage type.

EZRV Non-recurring payments subject to PI contributions
The statement of earnings for the calculation of sick pay must list the non-recurring payments subject to PI contributions. The corresponding wage types are to be included in this statement wage type.

FATZ Notional semiretirement gross amount
This wage type is used only in the statement of earnings sec. 312 SGB III. The regular remuneration subject to SI contributions is to be reported under point 5. However, for employees in semiretirement, you specify what they would have earned without semiretirement, meaning the notional semiretirement gross amount. If the amount of statement wage type FATZ is larger than 0, this is printed instead of the normal SI gross amount (BRU2).

NLFE Irregularly paid benefits from the master data.
This wage type places irregular payments from infotypes 14 and 15 in internal table NLF.

PATE Flat-rate standard pay increases
If wage types that have been set up specifically as a result of retroactive standard pay increases are also to be transferred to the statement gross amount, they are to be coded with 'PATE'. The point at which this must be done differs from statement to statement. It mostly depends on the time of origin of the employee’s entitlement, for example, from the point at which a collective agreement comes into force. The system is not aware of this time so the administrator must make the decision. The administrator selects the "Remuneration Increase" field in the selection screen.

PAUS Flat-rate tax amount gross EE (see Notional Net Calculation)

PAU1 Flat-rate taxed income from part-time employment
This statement wage type is used in the statement of earnings for the application for housing subsidy.

PAU2 Other flat-rate taxed income
This statement wage type is used in the statement of earnings for the application for housing subsidy.

RVOR PI previous year payment: Payments to whose PI contributions the March clause has been applied.

SBSA Tax-exempt payments - accountable
The inflowing wage types are collected in internal table STA. Also see Special Features of Statements – Other Payments: Tax-exempt and subject to tax

SBSF Other payments (tax-exempt and subject to tax)
The inflowing wage types are divided into tax-exempt and subject to tax parts. The tax-exempt part is placed in internal table STF and the part subject to tax is placed in internal table SOL.
Also see Special Features of Statements – Other Payments: Tax-exempt and subject to tax

SOLE Other payments (subject to tax)
Wage types that are grouped under cumulation wage type 'SOLE' are collected in internal table SOL.
Also see Special Features of Statements – Other Payments: Tax-exempt and subject to tax

SOZU Other contributions
This statement wage type is used in the employer statement for the child benefit application.

URLB Vacation bonus
This statement wage type is used in the employer statement for the child benefit application.

WEIH Holiday bonus
This statement wage type is used in the employer statement for the child benefit application.

The following wage types are calculated during the data selection

ABZx Notional deductions for gross amount BRUx (x=1,2,3): ABZx is the total of FSVx, FLSx, FKSx, and FSZx (see relevant sections of this text).

ANBV Employer’s contribution CPS (recourse calculation)
The total of ABVL (employer’s contribution CPS regular) and ABVE (employer’s contribution CPS non-recurring payments) are placed in this cumulation wage type.

AGAV Employer’s contribution UI (recourse calculation)
The total of AAVL (employer’s contribution UI regular) and AAVE (employer’s contribution UI non-recurring payments) are placed in this cumulation wage type.

AGKV Employer’s contribution HI (recourse calculation)
The total of AKVL (employer’s contribution HI regular) and AKVE (employer’s contribution HI non-recurring payments) are placed in this cumulation wage type.

AGPV Employer’s contribution CI (recourse calculation)
The total of APVL (employer’s contribution CI regular) and APVE (employer’s contribution CI non-recurring payments) are placed in this cumulation wage type.

AGRV Employer’s contribution PI (recourse calculation)
The total of ARVL (employer’s contribution PI regular) and ARVE (employer’s contribution PI non-recurring payments) are placed in this cumulation wage type.

ATRB Standard remuneration limited to income threshold
The following amount is placed in this cumulation wage type:

min{BRU2 + AT00 + ATVZ + ATNZ + ATUZ; monthly income threshold}

ATR1 Total standard remuneration
The total from ATRB and AT00 is placed in this statement wage type.

ATR2 Standard remuneration limited to 90% of the income threshold
The following amount is placed in this cumulation wage type:

min{ATR1 * 0,8; |monthly income threshold * 0,9 - ATR1|}

EBMO Monthly reimbursement amount
The total from EBRA and EBRV is placed in this statement wage type

EBRA Reimbursement amount – standard remuneration
20% of statement wage type ATRB is placed in this statement wage type.

EBRV Reimbursement amount - PI
The PI percentage of statement wage type ATR2 is placed in this statement wage type.

EING Non-recurring payments: The difference from BRUG and /101 of the current payroll run is placed in this cumulation wage type.

FKSx Notional church tax for gross amount BRUx (x=1,2)
(see Notional Net Calculation)

FKS1 can only be used if BRU1 and NET1 are also coded.
FKS2 can only be used if BRUG, BRU2, and BRU6 are also coded.

FLSx Notional employment tax for gross amount BRUx (see FKSx)

FSVx Notional social insurance for gross amount BRUx (see FKSx)

FSZx Notional reunification tax for gross amount number x (see FKSx)

GSMT Total amount
The total of the amounts of all cumulation wage types coded for the statement for the calculation of recourses are placed in this cumulation wage type.

NET1 Notional net amount for agreed gross amount BRU1

NET2 Notional net amount

NET3 Notional net amount for non-recurring payments

SOBZ Other benefits from SOLE and SBSF
The total of SOLE and SBSF is placed in this cumulation wage type.

Other Payments: Tax-Exempt and Subject to Tax

In some statements, the Other Payments that an employee has received are to be specified separately based on tax-exemption and tax liability. An example is statement 0033 housing subsidy.

These wage types are printed from internal tables:

STF: Contains the tax-exempt payments (exact date)

SOL: Contains the payments subject to tax (exact date)

STFC: Contains the tax-exempt payments (cumulated)

SOLC: Contains the payments subject to tax (cumulated)

SOB: Contains the payments subject to tax from the current year (from SOL - the individual wage types are grouped using the period)

LSOB: Contains the payments subject to tax from last year (from SOL - the individual wage types are grouped using the period)

These internal tables are filled according to the coding of statement wage types SBSF and SOLE.

The following applies:

The wage types that are divided into a tax-exempt and subject to tax part are placed in SBSF. This division is performed under Tax -> Processing -> Divide Wage Types into Tax-Exempt/Subject to Tax Parts.

Note the following for wage types that are coded in cumulation wage type SBSF:

Wage types with value 1 (divided according to T512C) in processing class 8 that are not coded in T512C are automatically interpreted as tax-exempt and placed in table STF.

Wage types with value 0 (forward without change) in processing class 8 are checked to see whether they flow into the cumulations /106, /111, or /113. If so, they are interpreted as subject to tax and placed in table SOL, otherwise they are interpreted as tax-exempt and placed in table STF.

The second scenario above makes it possible to map wage types that change from "to divide according to T512C" to "subject to tax" at some point in statements: The coding of the cumulation wage types in statements does not need to be changed: The delimitation of tables T512C and T512W is interpreted. However, if regardless of time, a wage type is always subject to tax, cumulation wage type SOLE is to be used.

The wage types subject to tax are placed in SOLE.

Accountable Payments

The statement for the application for housing subsidy has a further requirement: The tax-exempt payments must also be divided into accountable and non-accountable payments. The non-accountable payments correspond with the tax-exempt payments from the previous paragraph that are collected in internal table STF. Accountable tax-free payments are coded in statement wage type SBSA and are placed in table STA by wage type.

Notional Net Calculation

For various statements (such as unemployment assistance, maternity pay, sick pay/injury pay/transitional pay) the information about the gross and net remuneration according to the actual payroll run is not required, rather there is a request to statement a reduced gross remuneration and the resulting net remuneration.

For example, the reduced gross remuneration can be the gross remuneration without non-recurring payments and bonuses. For information about how to determine each gross remuneration, see the explanations for the relevant statement.

It is also required to issue a net remuneration as a result of the monthly payments according to the employment contract.

To be able to provide this data, a 'notional net calculation' is performed in statements.

You differentiate 2 types:

Notional net calculation from the master data

Notional net calculation from the payroll results

Notional Net Calculation from the Master Data (Contract Elements)

Only wage types flow from the master data into the agreed gross amount, and no payroll data.

The 'agreed gross amount' BRU1 is comprised of the wage types of the infotypes 'Basic Pay' and 'Recurring Payments/Deductions'. BRU1 is total, SI, and tax gross amount.

The notional net amount calculated from BRU1 is NET1.

The notional net calculation is triggered by statement function 'NET1'.

Still in process

Statement wage type BAK1 is the employee association gross amount for the notional net calculation from the master data. There is only a calculation if the employee has the special rule 'Employee Association Bremen or Saarland' in the Tax infotype.

Notional Net Calculation from the Payroll Results

To be able to perform a notional net calculation, the total gross amount, the tax gross amount, and the SI gross amount must be known. This is made known by coding statement wage types.

BRUG is the total gross amount

BRU2 is the SI gross amount

BRU6 is the tax gross amount

Based on this, a notional tax and SI calculation is triggered. The calculated notional net amount is NET2.

The notional net calculation is triggered by statement function 'NET2'.

The sick pay statements show the regular remuneration from the last three months and the resulting net remuneration. Other regular payments are to be considered if the are paid regularly. A payment is regular if the additional payments have been paid in each of the last three months for which payroll has been run. It is not relevant whether the additional payments were of the same amount. Statement wage type BREG is provided to realize this requirement. In this statement wage type, all relevant wage types are to be coded. The relevant amount is added to the total gross amount BRUG, the SI gross amount BRU2, and the tax gross amount BRU6. For further documentation, see the documentation for statement function NREG.

To be able to consider remuneration taxed at flat rate for the notional net calculation, code the relevant wage types in statement wage type 'PAUS'. Internally, the flat-rate tax gross amounts /161, /162, and /163 (according to the coding in the wage type table) are thus formed and then further processed by the tax module.
Statement wage type PAUS is provided empty as standard. You can choose whether you want to consider the flat-rate tax calculation for the notional net calculation from the payroll results. Possible sample wage types for PAUS are /427, M640, and M790.
Since SAP Note 769765, it is also possible to consider the flat-rate tax shifted to the EE for the notional net calculation from the payroll results. The wage types /4BA, /4BB, /4BC, /4BD, /4BE, /4BF, and /4BG must be coded in cumulation wage type PAUS.

In process

Statement wage type BAK2 is the employee association gross amount for the notional net calculation from the payroll results. There is only a calculation if the employee has the special rule 'Employee Association Bremen or Saarland' in the tax.

In process

For the statements for the 'Calculation of Sick Pay/Pension Sick Pay/Injury Pay/Transitional Pay' point 2.4 and for the 'Calculation of Sick Pay for Illness of Child' point 2.4, the agreed gross remuneration and the resulting net remuneration must be printed.

In the public sector, this agreed gross amount is to be increased by the employer’s SPF contributions, and this increase is to be considered for the notional net calculation.

The calculation is triggered by statement function 'NZVK'.

Realization:
As for statement gross amount BRU1, an SPF gross amount BZVK is formed. You are to code this as the cumulation identifier. Only master data is read, namely infotypes 8 (basic pay), 10 (capital formation savings payments), and 14 (recurring payments/deductions). BZVK corresponds to the technical wage type /150 'remuneration subject to VBL'. In the statement creation report, the SPF routines of payroll (RPCALCD0) are called. First, the contribution amount is calculated with BERECHNE-UMLAGE(RPCZVUD0) and then the deductions and increase of SI and tax gross amount are calculated with BERECHNE_STEUER_PAUSCH(RPCZVUD0).

Then, the changed SI and tax gross amount call the SI routine and tax routine for the notional net calculation.

The agreed gross amount BRU1 is filled with the amount of the regular SI gross amount /102. That is, with the gross amount increased by the SPF contribution.

By coding statement function NET3, net deductions can be determined for any non-recurring payments. A prerequisite is the notional net calculation from the payroll results (see Notional Net Calculation from the Payroll Results). A notional net calculation is performed from the payroll results. Differences in the net deduction of the current payroll run are interpreted as net deductions of non-recurring payments (also see SAP Note 806663). The net remuneration from non-recurring payments are placed in cumulation wage type NET3. The cumulation wage types FSV3, FLS3, FKS3, FSZ3, and ABZ3 are also formed (see FSVx and so on, and ABZx).

For the notional net calculation, you must code the following statement wage types:

Net amount from the agreed gross amount
BRU1 Agreed gross amount (= total gross amount = SI gross amount = tax gross amount)

Net amount from the payroll results
BRUG Total gross amount
BRU2 SI gross amount
BRU6 Tax gross amount

Manual Fields

Fields that are to be interactively supplemented or changed manually when creating the statement are to indicated in a particular way. In a SAPscript form, you set the label <M> ... </> around the field.

Fields without a value and reserved for this purpose are BETRAGxx (xx= 1,..., 30), DATUMxx (xx= 1,..., 30), and TEXTxx (xx= 1,..., 50) as amount, date, and text fields.

These fields can also be filled with default values. You do this by entering a comment row in the SAPscript form, for example,
/: TEXT10 = 'No'

Recourse Calculation

In the standard system, SAP provides the statement for calculating recourses. The statement consists of two parts: One part is the results sheet, whose layout is based on the WGEA standard. The other part is a calculation sheet that is to enable the results of the result sheet to be tracked. For the calculation sheet there is currently no WGEA standard. Therefore, the calculation sheet is only a template.

When calculating recourse claims, the methods according to which deductions are reduced depending on absences can vary greatly from enterprise to enterprise. Therefore, in the standard system, SAP provides five reduction methods, but, through a user exit, gives the individual employer the option of programming twenty customer reduction rules that can then easily be included in the existing Customizing. For documentation, see the documentation for the Customizing node

--> Statements with SAPscript --> Set Up Customer Statements --> Customer Enhancements.

The following settings can be made:

Under the Customizing node --> Statements with SAPscript --> Set Up Standard Statements --> Set Up Statement Parameters, you maintain those parameters that you also need to set up for every other statement (assignment of functional area, coding of cumulation wage types). For the cumulation wage types, some sample entries are provided, and some statement wage types are uncoded.
Note that although the following cumulation wage types are included in the F4 help, they must not be coded with wage types since they are dynamically supplied in the creation report: AGAV, AGKV, AGPV, AGRV, ANBV, and GSMT. (Also see point 2 of this documentation).

In Customizing, set the required reduction methods and the entry point for the assessment period of the non-recurring payments. (Customizing path: Statements with SAPscript --> Set Up Standard Statements --> Specify Company-Specific Data)

If you use the statement infotypes, you can store the insurance of the person who caused the accident in infotype 'statements to municipalities and so on' (0653) on the 'Recourse Calculation' tab page.

Reimbursement Application - Semiretirement

In the reimbursement application, information about the employer, the establishment, and possibly the accounting office is required. By default, the employee’s organizational unit from the 'Organizational Assignment' infotype is taken as the establishment. The personnel area/reporting of the statement that is determined via the subapplication BWDE is printed as the employer. If this is not sufficient in your enterprise structure, organizational units of the employee from the 'Organizational Assignment' infotype can be grouped for establishments, using subapplication BWA0. In another grouping, these establishments can be grouped to employers, using subapplication BWAT. Note that this is a two-level grouping. The grouping is to be performed under the Customizing node 'Personnel Area/Reports' using the mentioned subapplications BWA0 and BWAT. In a final step, this grouping must be activated using statement function ESND.

The data for employers and establishments is stored under the 'Company-Specific Data' Customizing node for both types of grouping.

BAL Application Log Documentation General Data in Customer Master
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