SAP ABAP Data Element P01P_AGUML (Employer's Contribution Rate)
Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR
   PY-DE-PS (Application Component) Public Sector
     P01O_ZV (Package) SP Notification Program for Public Sector Germany
Basic Data
Data Element P01P_AGUML
Short Description Employer's Contribution Rate  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type DEC5_2    
Data Type DEC   Counter or amount field with comma and sign 
Length 7    
Decimal Places 2    
Output Length 9    
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 Contr.Rate 
Medium 15 ER Contr. Rate 
Long 20 ER's Contr. Rate 
Heading 55 Employer's Contribution Rate 
Documentation

Definition

The percentage in this field is used to calculate the proportion of the remuneration liable to SP contributions that the employer has to pay to the SPI as a normal contribution amount.

As of 2008, this can remain tax-free within certain limits in accordance with section 3, no. 56 EStG. Beyond these limits, and before 2008, it is taxed at a flat rate in accordance with the legal regulations (section 40, paragraph 2, version as of 2005) and the pay scale regulations (ATV/ATV-K section 16, paragraph 2). If these quotas have also been reached, the employee is taxed directly (section 19 EstG).

The contribution amounts are liable to social insurance contributions.

Use

Table T5DPBSZVPZ

Dependencies

Example

History
Last changed by/on SAP  20060208 
SAP Release Created in 600