Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PY-DE-NT-NI (Application Component) Social Insurance⤷
P01S (Package) HR Germany: Social Insurance
IMG Activity
| ID | PAY_DE_ELENA_020 | Maintain Taxable and Tax-Exempt Payments Acc. to ELENA Indicator |
| Transaction Code | S_L4H_49001121 | (empty) |
| Created on | 20091116 | |
| Customizing Attributes | PAY_DE_ELENA_01 | ELENA Mandatory/Uncritical |
| Customizing Activity | PAY_DE_ELENA_020 | Maintain Taxable and Tax-Exempt Payments Acc. to ELENA Indicator |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | PAY_DE_ELENA_020 |
Use
In this Customizing activity, you assign wage types to taxable (other) payments and tax-exempt payments for ELENA to cumulation wage types.
In the ELENA procedure, it is necessary for both an Other Payments That Are Subject to Tax (DBSE) data module and a Tax-Exempt Payments (DBSB) data module to be reported. Some payments are not assigned (technical) wage types in the standard SAP system. You have to assign your customer-defined wage types to these payments.
Requirements
Standard settings
In the standard SAP system, cumulation wage types are assigned to every taxable other payment or tax-exempt payment that has to be reported in the ELENA data record and possesses an indicator in that data record. The wage types that are assigned to the cumulation wage types are reported in the ELENA notification under the corresponding indicator.
The following Other Payments That Are Subject to Tax are defined in the ELENA data record and assigned to a cumulation wage type in the standard SAP system:
Indicator Taxable Other Payment Cumulation Wage Type
01 Holiday bonuses SEWZ
02 End of year bonuses SE13
03 Vacation bonus SEUG
04 Gratuities and royalties SEGT
05 Leave compensation SEUA
06 Anniversary bonuses SEJZ
07 Severance pay gross amount SEAB
08 Value Credit for Disruptive Events SESW
09 Remuneration Conversions SEEU
You have to assign your customer-defined wage types to the cumulation wage types for taxable other payments with the indicators 01 through 07. The sample Customizing contains an example of an assignment of the model wage types.
Technical wage types for disruptive events and remuneration conversions are already assigned to the cumulation wage types SESW (indicator 08) and SEEU (indicator 09), which means that you generally do not have to assign any customer-defined wage types.
The following Tax-Exempt Payments are defined in the ELENA data record and assigned to a cumulation wage type in the standard SAP system:
Indicator Tax-Exempt Payment Cumulation Wage Type
01 Tax-exempt share of the Sunday/public holiday and nightwork bonuses (§ 3b EStG) SBSF
02 Employer#s contributions to a pension insurance fund (§3 no. 56 EStG) and employer#s contributions to a pension fund (PF or PK) or a company insurance policy SBPD
03 Tax-exempt share of pension payments (§ 19 para. 2 and § 22 no. 4 clause 4 letter b EStG) [Can no longer be reported] SBVB
04 Salary conversion for payment to a retirement pension fund (tax-exempt employer#s contributions acc. to § 3 no. 63 EStG) SBAV
05 Bonuses to the remuneration (§ 32b (1) no. 1a EStG) acc. to § 264 SGB III and acc. to § 421j SGB III (Can no longer be reported) SBZA
06 Reduced hours compensation SBKG
07 Reduced hours compensation sick pay SBKK
08 Winter pay allowance SBZW
09 Supplementary amounts for pension contributions in semiretirement or bonuses (§ 3 no. 28 EStG) SBAR
10 Supplementary amounts for gross remuneration in semiretirement or bonuses SBAB
11 Allowance for maternity (§ 14 Para. 1 MuSchG) SBZM
12 Allowance for prohibition of employment before and after birth and on the day of birth for parental leave according to the public sector legal principles (for example, § 3 no. 1d EStG) SBZB
13 Employer benefits provided in addition to income for accommodating and caring for employee#s pre-school children in kindergarten or comparable institutions (§ 3 no. 31 EStG) SBUB
14 Tax-exempt transportation allowance SBFZ
15 Gratuitous or discounted provision of work clothing (§ 3 no. 31 EStG and no. 4a and 4b) SBBK
16 Tool pay (§ 3 no. 30 EStG) SBWG
17 Additional winter pay SBMW
For the tax-exempt payments in italics (with indicators 08, 11, 12, 13, 15, and 16), technical wage types have not yet been assigned to the corresponding cumulation wage types in the standard SAP system. You have to assign your customer-defined wage types to these cumulation wage types for the corresponding payments.
For the other listed tax-exempt payments, the corresponding cumulation wage types have already been assigned technical wage types in the standard SAP system. In this case, you do not need to assign your customer-defined wage types.
The tax-exempt payments with the indicators 03 and 05 can no longer be reported. Therefore, the report does not evaluate any assignment of wage types to the cumulative wage types SBVB and SBZA.
In addition, the notional gross amount has to be reported in the Additional Data (DBZD) data module. The notional gross amount is the gross remuneration that would have been liable to contributions if the special regulations were not taken into account (for example, slide zone, reduced hours compensation, value credit acc. to § 7 para. 1a SGB IV, employment preservation agreement acc. to § 421t SGB III, remuneration that would have been earned in the absence of a semiretirement agreement). To calculate the notional gross amount, the cumulation wage types Notional Gross Amount: Regular Value Credit (FBWL) and Notional Gross Amount: Non-Recurring Value Credit (FBWE) must be assigned the corresponding wage types for the formation of value credits.
If your company employs people that work from home, you have to report the Homeworker (DBHA) data module. This requires that the cumulation wage types Homeworker: Vacation Pay Paid When Vacation Starts (HAUA) and Homeworker: Vacation Pay Paid As Regular Additional Remuneration (HALZ) be assigned the corresponding wage types.
Activities
Assign your customer-defined wage types to the cumulation wage types for the corresponding payments in the ELENA procedure.
Example
Business Attributes
| ASAP Roadmap ID | 203 | Establish Master Data |
| Mandatory / Optional | 2 | Optional activity |
| Critical / Non-Critical | 2 | Non-critical |
| Country-Dependency | A | Valid for all countries |
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_T596J_ELEN | V - View | SM30 |
History
| Last changed by/on | SAP | 20120113 |
| SAP Release Created in |
