Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PY-DE-PS-VA (Application Component) Pension Administration⤷
P01PBSVAVG_IMG (Package) HR PAdm: Public Sector Pensions Act (IMG)
IMG Activity
| ID | HR_PBS_00_VG_P57_2 | Overview of Calculation |
| Transaction Code | S_L4H_49003039 | (empty) |
| Created on | 20121105 | |
| Customizing Attributes | HR_PBS_01_VG_2_2 | Pension Calculation (Optional Activity / Non-Critical) |
| Customizing Activity |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | HR_PBS_00_VG_P57_2 |
Use
Reduction of the Pension Equalization Payment in Accordance with §57 BeamtVG
Within Pension Administration, the entries for the three infotypes Inquiry Family Court (0784), Pension Equalization Payment (0785), and Reduction of Pension Equaliz. Paymt (0786) are provided by the subprocess scenarios Inquiry Family Court, Legal Decision, and Reduction of Pension Equaliz. Payment. In these subprocess scenarios, you enter the data to fill the corresponding infotypes.
The infotype Reduction of Pension Equaliz. Paymt (0786) is the trigger for calculating the reduction amount. This is irrespective of whether the value Reduction Suspended is selected in the field Adjustment of the group box Adjust Reduction. If the infotype 0786 is created for the payroll date, the system calculates the current reduction amount within the pension calculation, whether it is an actual payroll run, displaying the log in Pension Administration, or creating statements.
We recommend that you also make the entry in the Reduction of Pension Equaliz. Payment subprocess scenario (corresponding to infotype 0786) for the retirement entry and start of pension, and set the start date to the start of the pension payments. If no reduction is to be made, you enter the value Reduction Suspended in the Adjustment selection field. If a record exists for infotype 0786, then the system calculates the current reduction amount in the payroll and stores this amount in the Pens.Equalization Calc. wage type (/OVW). As long as the reduction is suspended, the wage type /OVW is calculated and stored in payroll in the results table RT. As of the point in time when the reduction is actually to be applied, you delimit the infotype 0786 and delete the value Reduction Suspended in the Adjustment field. As of this point in time, the payroll also forms the wage type Pension Eqlztn Paymt (/OVV), which is relevant for payment and is used for the actual reduction. The calculation of the wage type /OVV is based on the wage type /OVW from the previous period. If a payment adjustment is to be made at the same time in the current payroll period, then the reduction amount from /OVW is to be modified dynamically based on this payment adjustment. The complete projection from the end of marriage or from the end of the registered partnership up to the entry into retirement and the subsequent adjustment of reduction amounts up to the current payroll period is not required in this case as this is already contained in the calculation of the wage type /OVW. For more information, see the documentation for the wage types.
As of the start of validity of the infotype record (infotype 0786), the system performs a comprehensive calculation to determine the current reduction amount. In the subsequent periods, the system reads the existing reduction amount from the previous period and can apply the amount directly if no payment adjustments exist in the new month. In payroll periods with a payment adjustment, you have to adjust the reduction amount accordingly. Depending on multiple conditions, which are described in the following sections, this adjustment is made either by simply applying the increase percentage or by making a complex before-and-after comparison calculation.
Example for Salaries in the Federation
This example describes the basic calculation of the reduction amount at the start of the reduction according to §57 BeamtVG. To illustrate the calculation workflow with the following two steps, in this example, the end of the marriage or the end of the registered partnership is before the entry into retirement:
- Projection of Equalization Value
- Adjustment of reduction amount
The end of the marriage is May 31, 1997, the date of the judgment is October 14, 1997, and the pension entry is May 31, 2004 with the salary group A12. In the judgment, the equalitation value of DEM 465.31 was determined, whereby the pension rights assessed here were calculated without taking the Pension Amendment Act 2001 into consideration. The Pns.Perc. w/o Adj.Fact.(2003) checkbox in the Verdict group box of the Pension Equalization Payment infotype (0785) is not selected. As of October 1, 2008, the corresponding reduction amount should now be calculated and deducted. For the individual increase on January 1, 2008, the salary features A11 level 9 at the end of the marriage are to be used.
The end of marriage is before the Entry: Pension date. This means that the "projected equalization value" is to be determined using all fixed amount percentages up to May 31, 2004, starting with DEM 465.31 valid on May 31, 1997. Taking into consideration the Pns.Perc. w/o Adj.Fact.(2003) checkbox, this means that the adjustment factors §69e are to be applied in the entire period and in the ratio of new factor to old factor in each case. In this case, however, using the adjustment factors §69e only has a partial effect for the projection of the adjustment value as the factors only take effect as of July 7, 2003. On July 1, 2003, you first increase the previously projected amount of EUR 257.76 by the increase percentage of 2.4%, and then multiply this by the ratio of the new adjustment factor to the old adjustment factor §69e (0.99458 / 1.00). The projected amount valid on July 1, 2003 is thus EUR 262.26. You perform this adjustment in the same way for April 1, 2004.
The projection is depicted in the following table:
Key Date Percentage Fixed Amounts Ratio 69e Factors Projected Amount
31.05.1997 DEM 465.31
01.01.1998 1.5000 % DEM 472.29
01.06.1999 2.8000 % DEM 485.51
01.01.2001 1.7000 % DEM 493.76
01.01.2002 2.1000 % DEM 504.13
01.01.2002 EUR 257.76
01.07.2003 2.3000 % 0.99458 / 1.00 EUR 262.26
01.04.2004 0.9000 % 0.98917 / 0.99458 EUR 263.18
The projected amount on the Entry: Pension date of May 31, 2004 is EUR 263.18.
In the second part of the calculation, the payment adjustments as of the day after the Entry: Pension date (namely June 1, 2004) up to October 1, 2008 (when the reduction is to be determined) are now to be taken into consideration. In this case, the infotype 0786 only starts on the date as of which the reduction comes into effect. Another scenario would be the creation of the infotype 0786 at the time of entering retirement and selection of the value Reduction Suspended in the selection field Adjustment of the group box Adjust Reduction, as long as the reduction is not to occur yet.
If a payment increase had existed on June 1, 2004, the first day of retirement, this would have be taken into consideration.
Key Date Percentage Fixed Amounts Ratio 69e Factors Reduction Amount New/Old Pension
01.08.2004 1.0000 % 0.98375/0.98917 EUR 264.35
01.01.2008 4.6000 % 0.97292/0.98375 EUR 273.47 2,396.29/2,290.90
On January 1, 2008, the table value of 3.1% does not have any effect. Due to the base amount, a comparison calculation is triggered. The result is: EUR 2,396.29 / EUR 2,290.90 = 4.6% increase. The trigger for the comparison calculation on January 1, 2008 is an entry for the event 12 with this key date in the table T7PBS00TRF_DAT. The reduction amount at the start of the reduction on October 1, 2008 is EUR 273.47.
In this example, the date for the end of the marriage is before the Entry: Pension date. In the inverse case, the projection of the equalization value is omitted and the calculation starts with the adjustment of the current reduction amount (described above as the second part of the calculation).
Projection of Equalization Value
The projection of the equalization value is the first part of the entire calculation of the current reduction amount §57.
For the Entry: Pension date, that is, the day before the start of the pension, the projected equalization value is to be calculated. This is calculated from the equalization value as the start value using all fixed amount percentages that are between the end of the marriage or end of the registered partnership and the Entry: Pension date.
Within the examined period from T1 up to and including T3, the Entry: Pension date from the Pension Payments infotype (0322), the system i
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 |
History
| Last changed by/on | SAP | 20130410 |
| SAP Release Created in |
