Hypertext: Object Class - Class to which a document belongs.
Document Name
PAY_AT_ABF_010
Use
To determine the multiplier for calculating the tax for statutory or voluntary severance pay, the assessment basis of the regular payments for the month in which the severance pay is paid, is determined.
However, the assessment basis must not be reduced and must exist for the full month. If there is only a reduced assessment basis for regular payments in the relevant period (payment month), due to absence or if an employee leaves mid-month, for example, a notional assessment basis is determined. This notional assessment basis includes all regular payment components (basic salary, bonuses, lump sums for overtime, and so on) that would have been due to the employee if he or she had worked the full month.
When the tax is calculated for the notional assessment basis, all tax-reducing employee statutory payments (such as exemptions, deduction amounts, lump sums, SI contributions, and union dues) are deducted.
The following settings must be configured:
The relevant wage types must be created in the system client with "1" as the value for processing class 68.
The severance pay amount for the employee in the leaving month must be entered in infotype IT0527.
The schema A000 or A100 must be generated using transaction PE01 by choosing Schema -> Generate in the menu.