Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PA-PA-DE (Application Component) Germany⤷
PB01 (Package) HR Master Data: Germany
Basic Data
| Data Element | P01_SVFRE |
| Short Description | Indicator: Value Credit SI-Exempt |
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 | 10 | SI Exempt |
| Medium | 20 | Value Credit SI-Exem |
| Long | 20 | Value Credit SI-Exem |
| Heading | 17 | Val.Cred. SI-Exem |
Documentation
Definition
A value credit is exempt from social insurance contributions if it is not used to calculate contributions with the existing income threshold deficits for disruptive events.
No income threshold deficits for disruptive events are determined for SI-exempt value credits.
Use
If the value credit is SI-exempt, set this field.
Note
Even SI-exempt value credits have to be assigned to a legal area, because the yields earned from this value credit are liable to tax and SI contributions, and therefore must be assigned to the legal area of the value credit with which they were earned.
Example
Acquisition of a value credit by third parties
When an employee purchases a value credit from another employee, this value credit is exempt from tax and contributions.
Therefore, if a credit is used for a release from work, social insurance protection does not apply.
Value credit from tax-exempt remuneration elements
Can be used in a release phase to increase the net remuneration.
Value credit earned before January 1, 2001
If the value credit was formed from remuneration over the respective income threshold, it is exempt from contributions in a disruptive event. If it is used for a release, however, it is liable for contributions.
Value credit from a flextime agreement limited to less than 250 hours
In a disruptive event, this value credit must be used as a non-recurring payment with the regular income threshold deficit, and not for the existing income threshold deficit for disruptive events. Therefore, the value credit is SI-exempt for the purposes of calculating the income threshold deficit for disruptive events.
History
| Last changed by/on | SAP | 20010607 |
| SAP Release Created in | 470 |
