Check settings for premium reduction [afdrachtskorting]
Customizing Activity
OHAN9029
Check settings for premium reduction [afdrachtskorting]
Document
Document Class
SIMG
Hypertext: Object Class - Class to which a document belongs.
Document Name
OHAN9029
This step enables you to check the data relevant to the calculation of wage tax reductions under the premium reduction act (Wet Vermindering Afdrachtkorting). In certain circumstances this act entitles the employee to a wage tax reduction (wage tax relief for low earnings, relief for long-term unemployed, etc.).
The following types of premium reduction are supported by SAP:
Relief for low earnings
Relief for long-term unemployed < 50
Relief for education/training
Compensation for loss of relief for low earnings >= 50 (doorstroomvermindering lage lonen)
Paid parental leave
Example
Requirements
Standard settings
The data defined by the tax authorities is supplied by SAP as part of the standard delivery. Please check the data. It is possible to make interim changes independently. These changes must, however, comply with the data defined by the tax authorities.
Recommendation
Activities
Check whether the correct parameter has been defined in function NAK00, subschema NAK0 (calculation on the basis of hours according to contract or actual hours worked).
Check whether all wage types relevant to premium reduction have been assigned to processing class 65 (processing in basis for Wet Vermindering Afdrachtkorting) and have the correct value.
Check the technical wage types for the pseudo calculation (processing class 66). This pseudo calculation can be regarded as a provisional calculation used to determine whether or not the employee is entitled to premium reduction (assessment wage). Processing group 66, therefore, contains only technical wage types.
Check for different types of premium reduction.
Check the amounts for the different types of premium reduction.
Check the feature "Feature piecework wage as part of remuneration" (NLSTL), which is used to indicate which employees receive piecework wage. This is important for the premium reduction for low earnings.