SAP ABAP IMG Activity PAY_BE_CERT25_OVERV (Retroactive Taxable Differences Process: Overview)
Hierarchy
☛ SAP_HRCBE (Software Component) Sub component SAP_HRCBE of SAP_HR
   ⤷ PY-BE (Application Component) Belgium
     ⤷ P12C (Package) HR customizing: Belgium
IMG Activity
ID PAY_BE_CERT25_OVERV Retroactive Taxable Differences Process: Overview  
Transaction Code S_L4H_49003204   (empty) 
Created on 20130115    
Customizing Attributes PAY_BE_CERT25_OVERV   Retroactive Taxable Differences Process: Overview 
Customizing Activity    
Document
Document Class SIMG   Hypertext: Object Class - Class to which a document belongs.
Document Name PAY_BE_CERT25_OVERVIEW    

Use

Legal Context

The reason for overpayments (for example, incorrect or illegitimate payments) can be mistakes or unintentional administrative delays. In these cases, there is no default system process to correct the mistake. That means that the user needs to decide whether or not to trigger the regularization procedure for the corresponding case.

Fiscal Period

The regularization must be assigned to a previous fiscal period in which the incorrect surplus income is corrected and not to the period in which the regularization amount is claimed.

The employer can claim this taxable amount retroactively from the employee within the current period in the employee's net processing using Certificate 281.25. The creation of this regularization certificate is related to the payment claim and not to the repayment itself. Therefore, the employee's official claim should correspond to the payroll defined differences.

Business Procedure

The procedure consists of the following two parts:

  • Payroll Processing
    1. A payroll simulation detects any differences in taxable amounts for the retrocalculated period. The payroll administrator initiates a retroactive payroll run.
    2. The payroll administrator decides whether or not to forward these retroactive taxable amounts to be claimed as a net payment for the current period.
    3. If the payroll administrator has decided to forward the retroactive taxable amounts, the payroll calculation forwards the differences from the period in which these amounts were earned (for-period) to the current period (in- period).
    4. Following the decision taken by the payroll administrator in the step before, the delta (taxable) amount is claimed as a net (taxable) amount in the current payroll period.
  • Reporting: Declaration Preparation

    Certificate 281.25, including the taxable amounts claimed from the employee by fiscal year, is generated and submitted to the tax authorities.

Requirements

Standard settings

Activities

First Part: Payroll Processing

  1. Identification of retroactive taxable differences

    The identification of retroactive taxable differences is perfomed by the Identification of Retroactive Taxable Differences (RPCOUFB0) report:

    1. The report submits a payroll run in simulation mode.
    2. The report detects differences in taxable amounts.
    3. The report creates records in the Retroactive Taxable Differences BE (3326) infotype with these differences. The infotypes records are displayed in the output of the report (ALV list).
  2. Storage of payroll administrator's decision in infotype 3326

    Based on the payroll administrator's decision, the retroactive taxable differences are processed either "when earned" (for-peridod) or claimed "when paid" (in-period).

  3. Final payroll run in update mode taking into consideration the payroll administrator's decision. Physical storage of results in RT table for each period involved

    The results are visible in the corresponding Retroactive Taxable Differences BE (3326) infotype records.

    If you choose the Overview button on the infotype screen, you can display the differences between the retroactive taxable difference amounts after the detection (first step) and after the final payroll run (third step).

    If the final payroll run result is not up-to-date, an error message is displayed in the RPLIOHB0 report.

Second Part: Declaration Preparation using Certificate 281.25

Once the retroactive taxable differences have been detected and the delta (taxable) amount has been claimed as a net (taxable) amount in the current payroll period, the payroll administrator runs the BELCOTAX - Yearly Income Declaration (RPCBWAB0). A new type of declaration (R - Regularization) has been created to generate Certificate 281.25.

Certificate 281.25 - Declaration Form

As mentioned above, the regularization certificate must be assigned to the fiscal year in which the incorrect surplus incomes are corrected and not to the period in which the regularization amount is claimed.

When the user performs multiple updates using regularizations, these will not replace previous regularization certificates 281.25. They are regarded as new additional updates.

Each regularization amount will be assigned to a qualification code in a corresponding technical zone.

A TemSe file is created. The standard BELCOTAX cutomizing table T5BX4 has been enhanced to link the wage type with the 281.25 - Qualtification.

The user can generate a printout using the Fiches 281.xx - Printing documents (RPCBWPB0) report and send it to the employee, who needs to submit the certificate directly to the tax authorities to recover the advance taxes paid.

See also

To make the required declaration settings for Certificate 281.25, go to Tax Reporting - Monthly (FINPROF) and Yearly (BELCOTAX) -> BELCOTAX Settings -> BELCOTAX Regularization: Declaration Settings for Certificate 281.25 -> Declaration Settings for Certificate 281.25.

Business Attributes
ASAP Roadmap ID 203   Establish Master Data 
Mandatory / Optional 2   Optional activity 
Critical / Non-Critical 2   Non-critical 
Country-Dependency I   Valid for countries specified 
Customizing Attributes Country Key Country Name
PAY_BE_CERT25_OVERV BE Belgium
Maintenance Objects
Maintenance object type    
History
Last changed by/on SAP  20130120 
SAP Release Created in