Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PY-DE (Application Component) Germany⤷
PC01 (Package) HR Payroll: Germany
Basic Data
| Data Element | P01_SECHSTEL |
| Short Description | Apply Transitional Rule |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | XFELD | |
| Data Type | CHAR | Character String |
| Length | 1 | |
| Decimal Places | 0 | |
| Output Length | 1 | |
| Value Table |
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 | 0 | |
| Medium | 0 | |
| Long | 26 | Apply Transitional Rule |
| Heading | 0 |
Documentation
Definition
According to §119 of SGB (Code of Social Law) IV, contributions that are assessed according to remuneration do not need to be paid in January 2006, but can instead be paid in the amount of a sixth of the actual due contribution in January 2006 along with the contributions for the months February to July 2006.
This also applies for the contributions of the voluntarily insured if they are verified along with compulsory contributions.
Meaning of the selection of the parameter Use transitional rule:
- In January 2006: A null contribution statement is created.
- February - July 2006: Application of the "1/6th rule"
- Starting August 2006: The parameter can no longer be marked; if it is, an error message occurs.
For more information on the "1/6th rule" and the treatment of rounding differences, see the Example section below.
Use
If the transitional rule is utilized, a null contribution statement must be sent in time in January 2006. For this, the parameter Use transitional rule must be marked.
If the procedure Qualified advance payment, Simulated payroll or Basis previous month's contributions is selected, this report must be started in a special run after close of the final payroll in order to determine the contributions of which a sixth of each will be used for the months February to July 2006. For this, start the report with the procedure Remuneration. The parameter Save health insurer list must be marked. The parameter Use transitional rule is not permitted to be marked.
If the procedure Remuneration and pension payments or Remuneration is selected, the special run is not necessary, since the final payroll results already exist. For this, the parameters Use transitional rule and Save health insurer list must be marked.
For the months of February to July 2006, the parameter Use transitional rule must always be marked.
Dependencies
If the procedure Difference statement is selected and the parameter Use transitional rule is checked, the sixths from January 2006 that have not yet been paid are listed.
Example
The "1/6th rule" and the treatment of rounding differences
The contribution value for January corresponds to the sum of all contributions for the employees of a contribution group that are insured with the respective health insurer and serviced by the notifying payroll office.
Contribution value for January 2006: e.g. 100,004.26 euros
=> A sixth of the contribution value of January 2006 = 16,667.3766666 euros
=> Rounded to 2 decimal places => 16,667.38 euros
(rounded up here, but rounding down is possible depending on the amount, of course)
=> 6 partial amounts of 16,667.38 euros = 100.004.28 euros
=> Rounding difference of 0.02 euros
The resulting rounding difference affects February 2006.
=> The rounding difference of 0.02 euros is offset against the sixth for February 2006.
=> In this example, 16,667.36 euros (16,667.38 - 0.02) are therefore added to the contribution value for February 2006.
16,667.38 euros are added to each of the five remaining contribution values for March - July 2006.
=> 1*16,667.36 euros + 5*16,667.38 euros = 100,004.26 euros
In summary, the following contribution values result:
Month Contribution statement
January 2006: Null contribution statement
February 2006: February value + 16,667.36
March 2006: March value + 16,667.38
April 2006: April value + 16,667.38
May 2006: May value + 16,667.38
June 2006: June value + 16,667.38
July 2006: July value + 16,667.38
History
| Last changed by/on | SAP | 20060313 |
| SAP Release Created in |
