Hierarchy
SAP_HRCNL (Software Component) Sub component SAP_HRCNL of SAP_HR⤷
PY-NL (Application Component) The Netherlands⤷
P05C (Package) HR Customizing: Netherlands
IMG Activity
| ID | OHAN9043 | Childcare: Check table parameters (old) |
| Transaction Code | S_AHR_61014169 | IMG Activity: OHAN9043 |
| Created on | 19990208 | |
| Customizing Attributes | OHAN9043 | Childcare: Check table parameters (old) |
| Customizing Activity | OHAN9043 | Childcare: Check table parameters (old) |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | OHAN9043 |
In this IMG step you can check/enter the data relevant to childcare.
Use
If you provide childcare facilities for your employees or reimburse the costs of childcare, various regulations may apply that influence the withholding and payment of wage tax [LH] and payment of employed persons' insurance scheme contributions. These regulations only apply if the type of childcare is officially recognized by the tax office.
In a number of situations you may be entitled to a premium reduction for wage tax. The premium reduction for childcare is a subsidy, in the form of a percentage, towards the costs incurred for childcare by you as withholding agent for the care of the children of your employees.
Childcare can lead to a premium reduction, in which the following two aspects play an important part:
- Determining the addition to taxable income for childcare (wage in kind) on the basis of the assessment wage.
- Reduction percentage. This is the part of the employer's contribution that can be deducted from the wage tax payable by the employer.
Requirements
You can enter childcare data in infotype Family/Related Persons (0021). This is where you enter the employee's own, step or foster children. Data on the type of childcare, days per period, total costs and employee contribution is entered in infotype Childcare (0525).
Standard settings
To ensure correct processing of childcare four items need to be checked:
- Maximum amount used to calculate reduction
- Reduction percentage for childcare
- Wage type selection for assessment wage
- Childcare table: taxable allowances
Example
Requirements
Standard settings
The data defined by the tax authorities is supplied as part of the SAP standard delivery. Please check the data. If necessary, you can make interim changes. Please note that when making changes you must always use the data defined by the tax authorities.
In addition to the fiscal data you must also check the wage types used to determine the assessment wage.
Recommendation
Activities
- Check the maximum contribution amount for childcare
- Check the premium reduction percentage
- Check that the correct value has been entered for all wage types relevant to the basis for WVA (employment tax and SI contributions reduced remittances act)
- Check the amounts in the table for childcare.
Further notes
On the employment tax and national insurance contributions return (Report RPLPLHN0) the total amount of premium reduction is displayed under Childcare Relief (part 2-m).
Business Attributes
| ASAP Roadmap ID | 204 | Establish Functions and Processes |
| Mandatory / Optional | 1 | Mandatory activity |
| Critical / Non-Critical | 1 | Critical |
| Country-Dependency | I | Valid for countries specified |
| Customizing Attributes | Country Key | Country Name |
|---|---|---|
| OHAN9043 | NL | Netherlands |
Assigned Application Components
| Documentation Object Class | Documentation Object Name | Current line number | Application Component | Application Component Name |
|---|---|---|---|---|
| SIMG | OHAN9043 | 0 | HLA0009663 | Tax |
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 |
| VV_511K_B_KOVMX_AL0 | V - View | SM30 | Maximum Amount for Calculation of Reduction | |||
| VV_511K_B_KOVPC_AL0 | V - View | SM30 | Percentage Reduction Childcare | |||
| V_512W_D | V - View | OH12 | 05_KO071PH | Wage Type Selection for Assessment Wage | ||
| V_T5N2Z | V - View | SM30 | Childcare Table: Taxable Allowances |
History
| Last changed by/on | SAP | 20041208 |
| SAP Release Created in |
