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PAY_DE_ELENA_020 - Maintain Taxable and Tax-Exempt Payments Acc. to ELENA Indicator
General Material Data Fill RESBD Structure from EBP Component StructureThis documentation is copyright by SAP AG.
In this Customizing activity, you assign wage types to taxable (other) payments and tax-exempt payments for ELENA to cumulation wage types.
In the ELENA procedure, it is necessary for both an Other Payments That Are Subject to Tax (DBSE) data module and a Tax-Exempt Payments (DBSB) data module to be reported. Some payments are not assigned (technical) wage types in the standard SAP system. You have to assign your customer-defined wage types to these payments.
In the standard SAP system, cumulation wage types are assigned to every taxable other payment or tax-exempt payment that has to be reported in the ELENA data record and possesses an indicator in that data record. The wage types that are assigned to the cumulation wage types are reported in the ELENA notification under the corresponding indicator.
The following Other Payments That Are Subject to Tax are defined in the ELENA data record and assigned to a cumulation wage type in the standard SAP system:
| Indicator | Taxable Other Payment | Cumulation Wage Type | |
|---|---|---|---|
| 01 | Holiday bonuses | SEWZ | |
| 02 | End of year bonuses | SE13 | |
| 03 | Vacation bonus | SEUG | |
| 04 | Gratuities and royalties | SEGT | |
| 05 | Leave compensation | SEUA | |
| 06 | Anniversary bonuses | SEJZ | |
| 07 | Severance pay gross amount | SEAB | |
| 08 | Value Credit for Disruptive Events | SESW | |
| 09 | Remuneration Conversions | SEEU |
You have to assign your customer-defined wage types to the cumulation wage types for taxable other payments
with the indicators 01 through 07. The sample Customizing contains an example of an assignment of the model wage types.
Technical wage types for disruptive events and remuneration conversions are already assigned to the
cumulation wage types SESW (indicator 08) and SEEU (indicator 09), which means that you generally do not have to assign any customer-defined wage types.
The following Tax-Exempt Payments are defined in the ELENA data record and assigned to a cumulation wage type in the standard SAP system:
| Indicator | Tax-Exempt Payment | Cumulation Wage Type | ||
|---|---|---|---|---|
| 01 | Tax-exempt share of the Sunday/public holiday and nightwork bonuses (§ 3b EStG) | SBSF | ||
| 02 | Employer’s contributions to a pension insurance fund (§3 no. 56 EStG) and employer’s contributions to a pension fund (PF or PK) or a company insurance policy | SBPD | ||
| 03 | Tax-exempt share of pension payments (§ 19 para. 2 and § 22 no. 4 clause 4 letter b EStG) [Can no longer be reported] | SBVB | ||
| 04 | Salary conversion for payment to a retirement pension fund (tax-exempt employer’s contributions acc. to § 3 no. 63 EStG) | SBAV | ||
| 05 | Bonuses to the remuneration (§ 32b (1) no. 1a EStG) acc. to § 264 SGB III and acc. to § 421j SGB III (Can no longer be reported) | SBZA | ||
| 06 | Reduced hours compensation | SBKG | ||
| 07 | Reduced hours compensation sick pay | SBKK | ||
| 08 | Winter pay allowance | SBZW | ||
| 09 | Supplementary amounts for pension contributions in semiretirement or bonuses (§ 3 no. 28 EStG) | SBAR | ||
| 10 | Supplementary amounts for gross remuneration in semiretirement or bonuses SBAB | |||
| 11 | Allowance for maternity (§ 14 Para. 1 MuSchG) | SBZM | ||
| 12 | Allowance for prohibition of employment before and after birth and on the day of birth for parental leave according to the public sector legal principles (for example, § 3 no. 1d EStG) | SBZB | ||
| 13 | Employer benefits provided in addition to income for accommodating and caring for employee’s pre-school children in kindergarten or comparable institutions (§ 3 no. 31 EStG) | SBUB | ||
| 14 | Tax-exempt transportation allowance | SBFZ | ||
| 15 | Gratuitous or discounted provision of work clothing (§ 3 no. 31 EStG and no. 4a and 4b) | SBBK | ||
| 16 | Tool pay (§ 3 no. 30 EStG) | SBWG | ||
| 17 | Additional winter pay | SBMW |
For the tax-exempt payments in italics (with indicators 08, 11, 12, 13, 15, and 16), technical wage types have not yet been assigned to the corresponding cumulation wage types in the standard SAP system. You have to assign your customer-defined wage types to these cumulation wage types for the corresponding payments.
For the other listed tax-exempt payments, the corresponding cumulation wage types have already been assigned technical wage types in the standard SAP system. In this case, you do not need to assign your customer-defined wage types.
The tax-exempt payments with the indicators 03 and 05 can no longer be reported. Therefore, the report does not evaluate any assignment of wage types to the cumulative wage types SBVB and SBZA.
In addition, the notional gross amount has to be reported in the Additional Data (DBZD) data module. The notional gross amount is the gross remuneration that would have been liable to contributions if the special regulations were not taken into account (for example, slide zone, reduced hours compensation, value credit acc. to § 7 para. 1a SGB IV, employment preservation agreement acc. to § 421t SGB III, remuneration that would have been earned in the absence of a semiretirement agreement). To calculate the notional gross amount, the cumulation wage types Notional Gross Amount: Regular Value Credit (FBWL) and Notional Gross Amount: Non-Recurring Value Credit (FBWE) must be assigned the corresponding wage types for the formation of value credits.
If your company employs people that work from home, you have to report the Homeworker (DBHA) data module. This requires that the cumulation wage types Homeworker: Vacation Pay Paid When Vacation Starts (HAUA) and Homeworker: Vacation Pay Paid As Regular Additional Remuneration (HALZ) be assigned the corresponding wage types.
Assign your customer-defined wage types to the cumulation wage types for the corresponding payments in the ELENA procedure.
PERFORM Short Reference PERFORM Short Reference
This documentation is copyright by SAP AG.
Length: 10334 Date: 20240523 Time: 220059 sap01-206 ( 133 ms )
