Hierarchy
SAP_HRCAT (Software Component) Sub component SAP_HRCAT of SAP_HR⤷
PY-AT-PS (Application Component) Public Sector⤷
P03P1 (Package) HR Public Sector Austria
IMG Activity
| ID | OHAAOESV110 | Individual Ranking to Take Account of Payments |
| Transaction Code | S_AL0_96000230 | (empty) |
| Created on | 20010917 | |
| Customizing Attributes | PAY_AT_PS_2_2_204 | Optional Activity, Non-Critical, Public Sector Austria |
| Customizing Activity | OHAAOESV110 | Individual Sequence for Considering Payments in 2-Month Period |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | OHAAOESV110 |
In tax, social insurance (SI) contributions for special payments that are over one-sixth of annual income can be deducted. With the enhancement of social insurance to include different contribution bases, different orders of priority for payments in relation to tax calculation can lead to different amounts for the reduction of tax.
The specified statutory order of priority (EstG) for certain special payments for reduction in the tax calculation is taken into consideration in the SAP standard system in the following categories:
- SI-exempt payments (for example anniversary of years of service)
- Regular payments liable to SI contributions (for example recompense)
- Special payments liable to SI contributions (for example regular special payments)
Within these categories, it is also possible to specify an additional customized order of priority via this view V_T5APBS11 in order to take account of the payment in relation to one-sixth of the annual income. The amounts determined in the SI calculation are then assigned to the contribution basis of the respective payments for each contribution type (for example HI, PI, AI).
The following procedure applies:
1st step: Reduction in accordance with legally specified (statutory) order of priority
No additional settings are required here, because the legally specified order of priority is covered by the SAP standard system. Unless a customized order of priority is specified, all payments are treated equally.
2nd step: Enter customized order of priority for payments liable to SI contributions
Within the statutory order of priority, it is possible to calculate the tax for different payments with a customized order of priority. In the case of payment of several special payments at the same time, for example, for which the one-sixth of annual income is also exceeded, the calculation of income tax leads to different results depending on the sequence for imputing the SP to the one-sixth of annual income.
On a customer-specific basis, view V_T5APBS11 can be used to select all relevant wage types and assign them a priority. This priority specifies the order in which payments are taken into account for taxation. Value 00 is the highest priority. Wage types for which a priority was not assigned also have the highest priority.
Example
Within a payroll period, an employee receives two special payments, which are liable to social insurance contributions in different ways. Special payment 1 is liable to HI and PI contributions, while special payment 2 is only liable to HI contributions but not PI contributions.
Assuming that the total of both payments exceeds one-sixth of the annual income, different amounts are produced for a tax reduction as a result of the different order of priority.
a) Special payment 1 with higher priority than special payment 2
Special payment 1 is below one-sixth of the annual income. The SI contributions incurred are not used to reduce the income tax. For special payment 2, only the proportional HI contribution, for which the payment exceeds one-sixth of the annual income, can be used to reduce the income tax.
b) Special payment 2 with higher priority than special payment 1
Special payment 2 is below one-sixth of the annual income. The SI contributions incurred are not used to reduce the income tax. For special payment 1, the proportional HI and PI contribution, for which the payment exceeds one-sixth of the annual income, can be used to reduce the income tax. This results in a higher amount for income tax reduction than in case a).
Requirements
Standard settings
The table is not generally filled, which means only the statutory order of priority as described above is taken into consideration.
Recommendation
Activities
- Choose New Entries.
- Select the relevant wage types.
- Enter the required validity period.
- Enter the required order of priority for taxation.
- Choose Save.
Further notes
A customized order of priority can only be used within the legally specified categories 2) and 3). Within these categories, all special payments for which contributions are calculated in the same way can be grouped together (SP classes).
Wage types for which contributions are calculated in the same way can be given the same priority. If special payment wage types are not entered here, they are automatically assigned priority 0 and are therefore imputed first.
Joint taxation of pensions
As a result of the functionality for the joint taxation (GMVS) of pensions, only contribution bases and contributions that are to be taken into consideration in the tax calculation can be included in the payroll. A special customized order of priority must be assigned for these wage types. If the customized order of priority for these wage types matches that of another wage type entered in table T5APBS11, the system issues an error message and terminates the payroll.
If a customized order of priority was not explicitly defined for the wage types of joint taxation through inclusion in table T5APBS11, the system automatically selects the lowest priority for these (for example wage type M400 is entered with priority = 07 in table T5APBS11. Wage type /O8B (GMVS wage type) is assigned priority 08). The highest permitted customized priority is 98, if you calculate joint taxation wage types.
The joint taxation wage types are processed with modes 1 and 2 of operation AOSVT.
Business Attributes
| ASAP Roadmap ID | 204 | Establish Functions and Processes |
| Mandatory / Optional | 2 | Optional activity |
| Critical / Non-Critical | 2 | Non-critical |
| Country-Dependency | I | Valid for countries specified |
Maintenance Objects
| Maintenance object type | C | Customizing Object |
| Assigned objects | ||||||
|---|---|---|---|---|---|---|
| Customizing Object | Object Type | Transaction Code | Sub-object | Do not Summarize | Skip Subset Dialog Box | Description for multiple selections |
| V_T5APBS11 | V - View | SM30 | 03 |
History
| Last changed by/on | SAP | 20020722 |
| SAP Release Created in | 470 |
