SAP ABAP IMG Activity PAY_AT_NAUS_000 (Payments After Leaving - Overview)
Hierarchy
☛ SAP_HRCAT (Software Component) Sub component SAP_HRCAT of SAP_HR
   ⤷ PY-AT (Application Component) Austria
     ⤷ P03C (Package) HR Customizing: Austria
IMG Activity
ID PAY_AT_NAUS_000 Payments After Leaving - Overview  
Transaction Code S_L7D_24002457   (empty) 
Created on 20100428    
Customizing Attributes PAY_AT_NAUS_000   Payments After Leaving - Overview 
Customizing Activity    
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name PAY_AT_NAUS_000    

Use

If you configure the settings described in this section, the Payment After Leaving A (3238) infotype will be available to you. In addition, some of the system functions relating to compensation payments (that is, also relating to the Payment Upon Leaving A (0527) infotype) will change.

You model payments upon leaving (payment in lieu of unused leave, initial pay in lieu of notice) in the Payment Upon Leaving A (0527) infotype. You use the Payment After Leaving A (3238) infotype to record payments that arise after an employee leaves. You can specify the following information:

  • Subtype: Comparison payments:
    • With the regular payments part that is to be evaluated as pay in lieu of notice (KUE)
    • With the regular payments part that is to be evaluated as payment in lieu of unused leave (UE)
    • With the regular payments part in the active period (neither KUE nor UE)
    • With the special payments part
    • With the SI-exempt part
  • Subtype: Pay in lieu of notice further payment:
    • With the regular payments part (the period for which the pay in lieu of notice applies can span several months)
    • With the special payments part

The system also supports the following functions to:

  • Explicitly specify the initial pay in lieu of notice on a separate tab page in the Payment Upon Leaving A (0527) infotype
  • Consider SI periods for comparison payments
  • Calculate contributions for special payments parts in the month in which payments are due, rather than together with regular payments parts, as was previously the case. In the Payment Upon Leaving A (0527) infotype, the month in which payments are due is always the leaving month, while in the Payment After Leaving A (3238) infotype, you can specify any date.
  • Consider the fiscal year change (maximum contribution basis, contribution rates) when calculating SI contributions

Activities in the system for payroll

The following overview outlines the steps that the system performs if you specify a comparison payment or further pay in lieu of notice in the Payment After Leaving A (3238) infotype using the relevant action. The system uses the entries in the Earliest Master Data Change field in the Payroll Status (0003) infotype as the starting point for retroactive accounting for payroll. The date up to which a given personnel number is selected by the payroll run during the inactive period (as well as after the employee has left) is determined in the Run payroll up to field in the Payroll Status (0003) infotype. These two entries in the Payroll Status (0003) infotype are set automatically when you maintain the Payment After Leaving A (3238) infotype.

  • Retroactive accounting

    As of the Earliest Master Data Change date (defined in the Payroll Status (0003) infotype), the system carries out retroactive accounting for each relevant payroll month. Unlike with a standard payroll run, the system maintains this starting point until all relevant payments have been made and SI contributions paid.

  • Payroll function P0527
    • Checking of SI periods
      • Payroll function P0527 reads the data from the Payment After Leaving A (3238) and Payment Upon Leaving A (0527) infotypes and creates an internal data model on the basis of this data.
      The function also checks whether the SI periods specified in the individual infotype records are consistent. If necessary, the function adjusts the SI start date for the payment in lieu of unused leave to ensure that all pay in lieu of notice is calculated before payments in lieu of unused leave.
    • Generation of wage types
      • Payroll function P0527 writes all required technical wage types to table IT. It takes into consideration the amounts in both the Payment Upon Leaving A (0527) and Payment After Leaving A (3238) infotypes.
    • Evaluation of subapplication UEKV
      • Payroll function P0527 evaluates the validity of subapplication UEKV. Once this function has been processed, personnel calculation rule AUKE can be used in the schema.
  • Payroll function ASV00 with parameter U (SI contribution calculation)

    Payroll function ASV00 calculates for all payroll periods within the period specified the SI contributions that arise from payments in the Payment Upon Leaving A (0527) and Payment After Leaving A (3238) infotypes. The function transfers these SI contributions to the payment period for the payment to allow the tax basis and payment amount to be calculated accurately in that period.

  • Tax and payment

    The full payment is always taxed in the payment period. When assessing taxes, the system takes into consideration all SI contributions, that is, both those for past periods and those for future periods. The payment type is therefore definitive in tax assessment:

    • Both the initial and any subsequent pay in lieu of notice are taxed in the same way as payments in lieu of unused leave in the case of an active work relationship. In other words, the regular payments part is taxed at the standard rate and the special payments part at a fixed tax rate.
    • Comparison sums are taxed independently of their parts:
      For employees who are already subject to the new severance pay law (Company Pension Plan Act (BMVG) of July 1, 2002), the comparison sum is taxed up to a specific maximum amount using a fixed tax rate of 6%. The excess amount (or, in the case of employees who are not subject to the BMVG, the total amount) is taxed 4/5 at the standard rate in the same way as a retroactive payment.
  • Payslip

    The changes made mean that Payslip SI and Payslip Tax need to be regenerated. The generation process for Payslip SI is triggered by the calculated differences for the SI days, while the generation process for Payslip Tax is triggered by the abovementioned action after leaving.

Requirements

Standard settings

Activities

Example

Payment in lieu of unused leave and pay in lieu of notice upon leaving, further pay in lieu of notice after leaving

An employee leaves the company on March 31.

He or she receives the following compensation payments upon leaving:

  • Payment in lieu of unused leave (UE) for 20 calendar days, to be created in infotype 0527
  • Pay in lieu of notice (KUE) for 3 months, to be created in infotype 0527
  • Further pay in lieu of notice (KUE2) for 1 month, to be created in infotype 3238

These payments are regular payments parts only. The system calculates the SI periods as follows:

  1. KUE1 from April 1 to June 30
  2. KUE2 from July 1 to July 31
  3. UE from August 1 to August 20

The employee receives two payments:

  • First payment in March: This payment comprises UE and KUE1, minus tax and all SI contributions for these payments (SI contributions for April, May, June, and August).
  • Second payment in July: This payment comprises KUE2, minus tax and all SI contributions for this payment (SI contribution for July).

The employer continues to pay the SI contributions monthly for as long as they continue to be liable for SI, that is, until August.

Payment in lieu of unused leave upon leaving, comparison payment with regular payments part and special payments part

An employee leaves the company on March 31.

He or she receives the following compensation payments upon leaving:

  • Payment in lieu of unused leave (UE) for 20 calendar days, to be created in infotype 0527

At a court hearing in May, a comparison payment is approved. The comparison payment comprises the following parts:

  • Regular payments part for overtime hours worked in January, February, and March
  • Special payments part with the leaving date as the due date

The following SI periods result:

  1. UE from April 1 to April 20
  2. Comparison payment (regular) from January 1 to March 31

The employee receives two payments:

  • First payment in March: This payment comprises UE, minus tax and SI contributions for these payments (SI contributions for April).
  • Second payment in May: This payment comprises the regular payments part and the special payments part of the comparison payment. The tax for both payment parts and the SI contributions for the regular payments part (SI contributions for January, February, and March) have been deducted from the payment.

The employer continues to pay the SI contributions monthly for as long as they continue to be liable for SI, that is, until April.

Business Attributes
ASAP Roadmap ID 204   Establish Functions and Processes 
Mandatory / Optional 1   Mandatory activity 
Critical / Non-Critical 2   Non-critical 
Country-Dependency I   Valid for countries specified 
Customizing Attributes Country Key Country Name
PAY_AT_NAUS_000 AT Austria
Assigned Application Components
Documentation Object Class Documentation Object Name Current line number Application Component Application Component Name
SIMG PAY_AT_NAUS_000 0 HLA0003741 Austria 
Maintenance Objects
Maintenance object type    
History
Last changed by/on SAP  20100428 
SAP Release Created in