Hypertext: Object Class - Class to which a document belongs.
Document Name
OHADSTC31
In this step you determine which of your user wage types are to be included in the basic wage when calculating tax exemption for bonuses according to §3b EStG. You also define your bonus wage types for Sunday, night and public holiday work.
The basic wage according to §3b EStG includes all regular payments to which an employee is entitled for his/her regular working hours for the period of payment of wages. The basic wage includes both payments whose amounts are determined in advance (basic wage amount) and payments only made for certain working hours or days and whose amounts cannot be determined in advance (additional basic wage payments). Examples of payments included in the basic wage amount are salary, hourly wage and capital formation payments; additional basic wage payments include the bonuses paid for dirty and dangerous work and advances for transportation costs on individual working days.
Activities
Now define your user wage types that are to be included in the basic wage and your bonus wage types in the view linked to this step.
Further notes
The tax-exempt share of Sunday, night and public holiday bonuses depends on the basic wage amount.