Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PA-PF-DE (Application Component) Company Pension Scheme Germany⤷
P01A (Package) HR Germany: Retirement Pension Plan
IMG Activity
| ID | OHADBAV325AE | Split Statement Wage Types into Subject to Tax/Tax-Exempt/Flat-Rate |
| Transaction Code | S_L9C_94000306 | (empty) |
| Created on | 20001018 | |
| Customizing Attributes | OHADBAV325AE | Define Specific Income Indicators |
| Customizing Activity | OHADBAV325AE | Define Specific Income Indicators |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | OHADBAV326AE |
Use
According to sec. 3 no.63 EStG, pension contributions for pension funds can be mapped as tax-free in the statutory pension insurance for up to 4% of the income threshold. According to sec. 40b EStG, contributions that exceed this amount can be taxed at a flat rate up to a certain limit (3408 DM in 2001). Remaining contributions can be taxed individually.
You use the payroll functionality of infotype 202 to form pension fund contributions.
Standard settings
For the contribution wage types of the pension fund calculation (view V_5DCM_1F), enter the derived wage types for contributions that are tax-exempt, taxed at a flat rate, and taxed individually in this view.
According to sec. 3 no. 63 and sec. 40b, the quotas are automatically deducted from the pension contributions in payroll. The pension contributions are distributed to the relevant shares for each taxation type for the derived wage types that you maintain in this view.
Activities
If quotas are to be deducted, enter the derived wage types for the portions that are tax-exempt, taxed at a flat rate, and taxed individually in this table for each pension contribution.
Example
Employer#s contributions are formed as tax-exempt. If the quota according to sec. 3 no. 63 is used up, remaining contributions are to be taxed at a flat rate.
Employer#s contributions are taxed individually to ensure that there can be bonuses according to sec. 10a EStG. In this case, you do not need to make an entry in this view for the relevant contribution wage type.
Business Attributes
| ASAP Roadmap ID | 203 | Establish Master Data |
| Mandatory / Optional | 2 | Optional activity |
| Critical / Non-Critical | 2 | Non-critical |
| Country-Dependency | I | Valid for countries specified |
| Customizing Attributes | Country Key | Country Name |
|---|---|---|
| OHADBAV325AE | DE | Germany |
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_T5D2S_A | V - View | SM30 |
History
| Last changed by/on | SAP | 20011120 |
| SAP Release Created in | 46C |
