SAP ABAP IMG Activity OHARUBP_PY_TAX_008 (Maintain Taxes and Social Insurance Payments)
Hierarchy
☛ SAP_HRCRU (Software Component) Sub component SAP_HRCRU of SAP_HR
   ⤷ PY-RU (Application Component) Russia
     ⤷ P33C (Package) HR Customizing: Russia
IMG Activity
ID OHARUBP_PY_TAX_008 Maintain Taxes and Social Insurance Payments  
Transaction Code S_AC0_52000551   (empty) 
Created on 20050301    
Customizing Attributes OHARUBP_PY_TAX_008   Maintain Taxes and Social Insurance Payments 
Customizing Activity OHARUBP_PY_TAX_008   Maintain Taxes and Social Insurance Payments 
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name OHARUBP_PY_TAX_008    

Use

In this Customizing activity, you enter the taxes and social insurance payments in line with current Russian legislation.

This Customizing activity is divided into the following parts:

  • On the overview screen, you enter basic data about the tax classes you need to use during the payroll run.
  • On the details screen, you enter data about how each of the taxes and payments entered on the overview screen are calculated. The payroll function RUTAX uses this data to determine the amount of tax and social insurance that is deducted during the payroll run.

Requirements

Standard settings

The following tax classes are shipped as standard:

Tax Type        Tax Class

Income tax        13, 30, 35

Social insurance for work accidents and occupational illness        24

Social insurance contributions        40,41,42,43,4A-4C, 44-47, 4D-4F

Pension Fund (voluntary contribution)        55 (see rule RUJ1)

Activities

  1. On the overview screen, you enter the tax class code, name of the tax class, and the priority of the tax classes - that is, you determine the order in which each tax class is taken into consideration during the payroll run.
  2. To determine how each of the tax classes on the overview screen is calculated during the payroll run, select one of the tax classes and choose Goto -> Details.
  3. In the Tax Type field, you select the tax group to which your selected tax class belongs. The tax type identifies the tax class for use in report HRULAVP3_2004.
  4. In the Scale of Calculation group box, you enter the scale of cumulative income, and corresponding tax rates and tax constants.
    The payroll operand YSCAL in the payroll operation AMT uses this data when it calculates the amount of a particular tax that must be deducted.
    For more information about how this scale works, see the example below.
  5. In the Tax Privileges group box, you enter any privileges that are to be taken into consideration during the payroll run.
    The tax privileges you enter in this group box apply to a whole tax class and are not restricted to an individual employee.
    You enter individual tax privileges in the Tax Privileges infotype (0299). For more information, see Maintain Tax Privileges.
  6. In the Method group box, you determine the calculation method (for example, annual or monthly) that is used as part of the payroll rules during the payroll run.
  7. In the Wage Types group box, you determine which wage types are part of the calculation process.
    • The base wage type represents the base amount used in the calculation (see the Scale of Calculation section).
    • You enter the result of the calculation completed by the formula as a formed wage type.
      If you use an alternative tax calculation (parameter = X) in the function RUTAX, you can enter alternative wage types in the fields for alternative wage types.
  8. In the Processing Rules group box, you enter the payroll rules that the RUTAX function uses.
    • The rules you enter in the Start fields are called before the function processes any calculations or privileges.
      The start rule prepares an internal variable RUxx for the subsequent processing steps.
    • The rules you enter in the Finish fields use the variable RUxx from the previous step to calculate the percentage amount to be deducted and store the calculation results.
  9. You determine whether the system includes a tax class in retroactive accounting by means of the in-period principle by selecting the Include Using In-Period checkbox.
    For example, if an employee becomes a tax resident during the year, you must recalculate an employee#s income tax from the start of the calendar year. This checkbox enables the system to determine which tax classes are relevant for retroactive accounting following the in-period principle

Example

The system uses the data you enter in the Scale of Calculation group box to determine the amount of tax to be deducted. The scale works as follows:

Cumulative Income        Tax Rate        Tax Amount

280,000.00        20.00        0

600,000.00        7.90        56,000.00

-        2.00        81,280.00

The formula for this calculation is as follows:
Y x (base amount - X) / 100 + Z
Legend:
X = In the Cumulative Income column, the next lowest amount to the base amount.
Y = In the Tax Rate column, the value in the line that contains the next highest amount of Cumulative Income to the base amount.
Z = In the Tax Amount column, the value in the line that contains the next highest amount of Cumulative Income to the base amount.

  • If the base amount is 300,000.00, the calculation is as follows:
    7.90 x (300,000.00 - 280,000.00) / 100 + 56,000.00
  • If the base amount is 650,000.00, the calculation is as follows:
    2.00 x (650,000.00 - 600,000.00) / 100 + 81,280.00
  • If the base amount is 100,000.00, the calculation is as follows:
    20.0 x (100,000.00 - 0) / 100 + 0
    In this example, since the base amount is less than the lowest cumulative income amount, the value of X in the calculation is zero.

Business Attributes
ASAP Roadmap ID 204   Establish Functions and Processes 
Mandatory / Optional 3   Nonrequired activity 
Critical / Non-Critical 2   Non-critical 
Country-Dependency I   Valid for countries specified 
Customizing Attributes Country Key Country Name
OHARUBP_PY_TAX_008 RU Russian Fed.
Assigned Application Components
Documentation Object Class Documentation Object Name Current line number Application Component Application Component Name
SIMG OHARUBP_PY_TAX_008 0 AC00000021 Personalwesesen Stammdaten: Russland 
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_T7RUT1 V - View SM30 Taxes and netto payments 
History
Last changed by/on SAP  20060512 
SAP Release Created in 600