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PAY_ES_190AT - Define criterion for supporting arrears in form 190

You run report Employment Tax (IRPF) report (RPC190E0) in order to define how the system will differentiate the payments in arrears from those that are not according to the specification of feature (EATRA). This feature determines if a payroll is in arrears based on the value entered in processing type 70, which can be from 0 to 9.

You have implemented the following SAP Notes:

• 331254 - CONSULT: Temp. 190 and Cert. of Tax Withholdings Year 2000.

• 3026029 - 190: Reporting of arrears and no arrears by RPC190E0 program

Change the option of situation 190: Criteria for arrears support (190AT), in table Assignment of options to situations (V_T5EU3), according to your needs. The following options are possible:

• Option 00: Use EATRA, proc. type 70 empty

By choosing this option, you specify that the system keeps the standard behavior according to the description of SAP Note 331254 and that it considers the processing result of the EATRA feature using the empty processing type 70 in order to determine if the program should report everything as a payment that is not in arrears, according to its return. If the EATRA that is returned is a payment in arrears, it must support arrears and non-arrears according to what has been calculated in the payroll. If the feature returns it as a payment not in arrears, the program also identifies it as a payment which is not in arrears.

• Option 01: Report everything as a payment not in arrears

By choosing this option, you are defining that the system will report all the payment related to the previous years as payments which are not in arrears.

• Option 02: Supporting payments in arrears

By choosing this option, you are defining that the system has to take into account the information that is available in cluster PCL2, where the settings of the payments in arrears and the payments that are not in arrears are maintained. These settings are determined according to the information entered in the wage type, and not according to the way the payroll data have been calculated.

Note:

The payments that are not considered in arrears are reported as if they are from the current years and, therefore, the percentage of the corresponding year is applied. For the payments considered in arrears, a fixed 15% is used (fifteen percent)

Option 02: Supporting payments in arrears (recommended)

An employee receives EUR 500.00 in 2022, in relation to the fiscal year of 2021. EUR 200.00 are set up as a part that is not in arrears and the rest of the amount as the part in arrears. Let’s suppose that the tax percentage of the month in which you recalculate 2021 is 10% (ten percent). Therefore, the calculation takes place like this:

200 * 10% = 20

300 * 15% = 45

In the end, the system returns the corresponding values according to the table below: