SAP ABAP IMG Activity OHADBAV326AE (Contribution Distribution per Tax Type)
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 OHADBAV326AE Contribution Distribution per Tax Type  
Transaction Code S_AL0_96000457   (empty) 
Created on 20011122    
Customizing Attributes OHADBAV360AE   Control Contribution Calculation 
Customizing Activity OHADBAV326AE   Contribution Distribution per Tax Type 
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 1   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_T5D2S_A V - View SM30 0000000001  
History
Last changed by/on SAP  20011122 
SAP Release Created in 470