Hierarchy
SAP_HRGXX (Software Component) Sub component SAP_HRGXX of SAP_HR⤷
FI-TV-COS (Application Component) Travel Expenses⤷
PTRA (Package) Travel Expenses Application Dev. (R/3 Enterprise Core)
Basic Data
| Data Element | LGARP |
| Short Description | Third Wage Type |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | LGART | |
| Data Type | CHAR | Character String |
| Length | 4 | |
| Decimal Places | 0 | |
| Output Length | 4 | |
| Value Table | T512W |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 6 | W.Type |
| Medium | 15 | W.Type FR Tax |
| Long | 20 | W.Type Flat-Rate Tax |
| Heading | 9 | FR Tax |
Documentation
The third wage type has a different meaning for Germany or for Spain:
Usage in Germany: Wage type for lump-sum taxation
The wage type contains the part of the per diem for meals, that is to be taxed according to §40(2), 1 EStG (German Income Tax Law).
Procedure
Please enter the wage type that is to be used for lump-sum taxation.
Usage in Spain: Wage type for imputed income
Meals and accommodations receipts can only be reimbursed tax-free up to a certain maximum amount according to Spanish law. If the amounts reimbursed by the employer exceed this maximum rate, the difference must be taxed as wages paid to the employee.
If the maximum rate is, however, exceeded by meals or accommodations receipts paid by the employer, imputed income for the employee results which must also be taxed as taxable wages although payment to the employee did not take place (the basis for taxation is raised).
Procedure
Please enter the wage type that is to be used for taxation of imputed income.
Examples
The maximum rate for meals and accommodations receipts for an international trip that lasts more than one day is currently 61.000 PTS. A hotel bill including meals is paid by the company costing 70.000 PTS. The employee therefore has to be taxed for imputed income amounting to 9.000 PTS.
Supplementary Documentation - LGARP 0001
Definition
Third Wage Type for Germany: Flat-Rate Taxation
This wage type contains the part of the meals per diem that is taxable by flat-rate under §40(2), 1 EStG for Germany.
Third Wage Type for Denmark: Additional rate for receipt settlement
This wage type contains the tax-free part of the additional per diem that is to be reimbursed in the case of receipt settlement only. Depending on Customizing of the 3rd wage type stored, the relevant amount either is reimbursed tax-free or it reduces the taxable gross wages/salary.
If there are taxable parts of the additional per diem, they are assigned to the corresponding wage type for additional amounts.
The additional per diem is customized in the system for a specific trip type as a meals per diem. For these statutory trip types, you have to set the attribute 'Business trip with receipts' in the IMG activity Specify attributes for statutory trip types
Procedure
Please enter the wage type to be used for flat-rate taxation here.
Supplementary Documentation - LGARP 0002
Definition
PWage type for imputed income (Spain only)
According to Spanish law, meals and accommodations receipts are only reimbursed tax-free up to a certain maximum amount. If the amounts reimbursed by the employer exceed this maximum amount, tax must be paid by the employee on the difference as part of his taxable wages.
If the maximum rate is exceeded with meals and accommodations receipts paid by employer, however, the employee has received imputed income, which also must be taxed as taxable wages, but does not result in any payments to the employee (the basis for taxation is increased).
Procedure
Please enter the wage type used for taxation of imputed income here.
Examples
The maximum rate for meals and accommodations receipts in the case of a several-day international trip is currently 61.000 PTS. If a hotel bill (including meals) paid by the enterprise costs 70.000 PTS, the employee must report imputed income amounting to 9.000 PTS for taxation.
History
| Last changed by/on | SAP | 19980218 |
| SAP Release Created in |
