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PAY_DE_ELENA_150 - Split Payments into Taxable and Tax-Exempt Shares

General Material Data   General Data in Customer Master  
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Use this Customizing activity to separate the payments that have to be reported during the ELENA procedure into taxable and tax-exempt shares.

In the ELENA procedure, a taxable other payments (DBSE) data module and a tax-exempt payments (DBSB) data module must be reported. In order for the correct amounts to be reported in the data modules, the taxable share and the tax-exempt share of payments that have a tax-exempt and a taxable share have to be indicated in statement wage types in this Customizing activity.

This is especially required if taxable and tax-exempt shares flow into technical collective wage types such as wage type /5C2 (TaxOth/SI Non-Rec SR-100%). These are not suitable for creating notifications in the ELENA procedure since after payroll it is not possible to determine which payments flowed into the collective wage types.

Select the wage type you have to report for the ELENA procedure and specify the statement wage types for the taxable and tax-exempt shares in the Output Wage Type group box and the StatemntWT fields.

Statement wage types are assigned to the relevant modules in the ELENA procedure in the following Customizing activities: Maintain Taxable and Tax-Exempt Payments Acc. to ELENA Indicator, Assign Wage Types to Cumulation Wage Types (Subapplication ELSE), and Assign Wage Types to Cumulation Wage Types (Subapplication ELSB).

Trainer allowance according to §3 No.26
According to §3.26 EStG (trainer allowance), under certain conditions, revenues from second jobs of up to 2,100 euros annually is exempt from tax (see SAP Note 1253471). The model wage types M860 and M861 are provided for this purpose. If the employee remains below 2,100 euros annually, you do not need to send an ELENA notification. If this allowance is exceeded, an ELENA notification must be sent. Therefore, you must indicate the distribution of the customer-defined wage types that correspond to the model wage types M860 and M861 in the taxable share in the view V_T512C_DE. The statement wage types must be assigned to the cumulation wage types ELTL (Regular Gross Remuneration Liable to Tax) and ELTS (Other Gross Remuneration Liable to Tax).
In the example, the wage types M860 and M861 are indicated in the wage types 0001 and 0002 in the view V_T512C_DE for the ELENA procedure. The wage types 0001 and 0002 are then assigned to the cumulation wage types ELTL and ELTS so that they flow into the fields for the regular taxable gross remuneration and other taxable gross remuneration in the ELENA notifications.

Wage type to be shared in the view V_T512C_DE	...flows into the wage type	... and is indicated in the statement wage type	Statement wage type is assigned to cumulation wage type in view V_T596J
M860	/5C1 (taxable)	0001	ELTL (Regular Gross Remuneration Liable to Tax)
M860	/500 (tax-exempt)
M861	/5C1 (taxable)	0002	ELTS (Other Gross Remuneration Liable to Tax)
M861	/500 (tax-exempt)

For the tax-exempt shares, no statement wage types and no assignment to cumulation wage types are required for the ELENA procedure as payments below the trainer allowance do not have to be reported.

SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up   Fill RESBD Structure from EBP Component Structure  
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