SAP ABAP IMG Activity OHAAOESV103 (General Information on Extended Social Insurance)
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 OHAAOESV103 General Information on Extended Social Insurance  
Transaction Code     (empty) 
Created on 20000927    
Customizing Attributes PAY_AT_PS_2_2_204   Optional Activity, Non-Critical, Public Sector Austria 
Customizing Activity    
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name OHAAOESV103    

Requirements

Enhanced social insurance for the public sector includes requirements from the following areas:

  • Addition of other health insurance bodies (for example Linz municipal administration) with mixed legal requirements (for example national laws and ASVG)
  • From the law on government official health and accident insurance [Beamten-Kranken und Unfallversicherungsgesetz (B-KUVG)]:
    • Different contribution bases for health insurance and accident insurance (§§ 19 para. 1, 26 para. 1 B-KUVG)
    • Notional bases and bases derived from wage types if there are absences such as:
      • - Grace period with grace period vacation bonus (§ 19 para. 4 B-KUVG)
      - Grace period up to one month (§ 19 para. 4 B-KUVG)
      - Grace period with voluntary continuation of insurance (§ 19 para. 4 B-KUVG)
      - Reduction, partial or complete cession of payments (§ 19 para. 5 B-KUVG)
    • Requirements for splitting contribution burden in accordance with § 22 B-KUVG
      • - Surviving dependents' pension (§ 22 para. 1 B-KUVG)
      - In the event of grace periods in accordance with § 7 para. 2 B-KUVG (§ 22 para. 2 B-KUVG)
      - In the event of reduction or cession of payments (§ 22 para. 4 B-KUVG)
      - On application of the minimum contribution basis (§ 22 para. 5 B-KUVG)
    • Various other requirements from § 19 B-KUVG
      • - Maximum and minimum contribution basis (§ 19 para. 6 B-KUVG)
      - No application of minimum contribution basis in the event of multiple insurance according to this and other federal laws (§ 19 para. 8 B-KUVG)
      - (Note: § 19 para. 7 not implemented.)
  • Implementation of pension contribution, defined in salary law [Gehaltsgesetz], of pension law [Pensionsgesetz] and side charge bonuses law [Nebengebührenzulagengesetz]
  • Other variable factors
    • Option of defining variable percentages dependent on personal information such as start of pension, date of birth and so on.
    • Option of variably controlling the application of contribution limits, rounding of contributions and contribution bases.

Procedure for calculating social insurance (SI)

1.) Maintain master data

HR administrators maintain the master data in infotype Social Insurance A (0044) with the SI group for the public sector (technical SI group: 2). The SI body 01 for BVA is preconfigured. In view V_T5A1T (Social Insurance Bodies) you can create other SI bodies (see also SI bodies. You maintain the contribution groups, percentages and default values for the contribution amounts in views V_5A1B_B (see also Contribution Rates) and V_5A1C_B (see also Contribution Amount Percentages), where BVA and PENS are preconfigured.

2.) Form contribution bases

Customer wage types that are to be included in the health insurance contribution basis must be assigned for wage types /102 and /103. All contribution bases for SI contributions (HI, AI, PI, contribution amounts and pension amount) are formed from wage types /102 and /103.

Because of the requirements, some wage types must be excluded from a particular contribution basis, but included in all other contribution bases, or vice versa. For this, the system forms correction wage types for each contribution or contribution amount. You define these correction wage types in view V_T5APBS07 (Correction Wage Types for SI Public Sector) dependent on the SI body, SI group, and organizational assignment. The correction wage types can consist of wage types that are added to or subtracted from the contribution basis, or replace the contribution basis. This leads to the following procedure, for example:

  • Formation of correction wage types (table T5APBS07)
    • Corr. gen. AI/MAE subtract child benefit
  • Formation of contribution bases including correction wage types
    (addition of wage types /102 and /103 to the correction wage types)
    • Gen. CB HI incl. corr. /MCA = /102
    • Gen. CB AI incl. corr. /MCE = /102 + /MAE
    • ... (in same way for all contributions and contribution amounts)
  • Application of maximum and minimum assessment limits and if applicable, rounding of contribution bases (view V_T5APBS08 - Maximum and Minimum Contribution Bases)
    • HI gen. CB to HBG /310 = capped and rounded /MCA
    • AI gen. CB to HBG /3AE = capped and rounded /MCE
    • .... (in same way for all contributions and contribution amounts)

There are also requirements that state that if there are absences or reductions, notional contribution bases must be formed, or contribution bases from the previous month used. In these cases, contribution basis /102 or /103 can also be replaced for a contribution. In addition, the minimum contribution basis is not applied here in the event of certain absences. For more information, see:

3.) Calculation of contributions

You define the percentages for contribution calculation in views V_5A1B_B (Percentages for Contributions) and V_5A1C_B (Percentages for Contribution Amounts). In these views, you define a fixed percentage for each contribution amount and contribution.

In addition to this fixed percentage, you can define other percentages in view V_T5APBS09 (Variable SI Percentages) dependent on a variable key. The variable key can be filled by a customer exit (see also Maintain Customer Exits). The percentage can also be directly overridden by a customer exit. With these resources, you can define the percentages dependent on the pension start date or date of birth or specify them in infotype Recurring Payments/Deductions (0014).

In addition to percentages for the SI contributions and contribution amounts, you can define the percentage for the pension contribution (PB) and the pension contribution for side charge bonuses (PN) in view V_T5APBS09.

In the standard system, the following variants are defined; you can define the percentages in view V_T5APBS09:

  • Variable percentage for pension contribution for pensioners (contribution group PENS) dependent on pension start date as follows:
    • Pension start date < Jan. 1 1999: variables key 001, contribution rate 1.3%
    • Pension start date > Dec. 31 1998: variables key 002, contribution rate 1.5%
  • Percentage for pension contribution for government officials (contribution group BVA) dependent on date of birth as follows:
    • Date of birth < Dec. 1 1959: variables key 001, contribution rate 11.75%
    • Date of birth > Nov. 30 1959: variables key 002, contribution rate 10.25%
  • Pension contribution for side charge bonuses for government officials (contribution group BVA), variable key 001.

For more information, see Check Contribution Rates.

4.) Transfer of contributions by employee or employer

In the event of various absences, contributions are transferred from the employee to the employer, or vice versa. You define the absence types for which this is done in view V_T5APBS10 (Properties of Attendance/Absence Types for SI Public Sector). The following special points are covered in the standard system:

  • Grace period up to 1 month: The employee pays the employer portions.
  • Grace period with grace period vacation bonus: The employer pays the employee portions.
  • Grace period with continuation of insurance: The employee pays the employer portions.
  • Reduction/cession of payments because of unjustified absences: The employer pays the contribution that is allocated to the difference between the insured person#s payment and the contribution basis that existed directly before the reduction of the payments.
  • Application of the minimum contribution basis: The employer pays the contribution that is omitted from the difference between the insured person's payment and the minimum contribution basis.

Features of the pension contribution

For information on calculating the pension contribution, see Pension Contribution.

Features of absences

There are a number of special rulings for absences in social insurance. For more information, see:

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  20001106 
SAP Release Created in 462A