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_SANIE |
| Short Description | Percentage of Employer's Reorganization Pay |
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 | Reorg. |
| Medium | 15 | Reorg. Pay |
| Long | 20 | ER Reorg. Pay |
| Heading | 55 | Percentage of Employer's Reorganization Pay |
Documentation
Definition
In accordance with section 17 of collective agreements ATV and ATV-K, a supplementary pension institute (SPI) can charge reorganization pay to cover the additional financing requirement that results from switching the system from the contribution amount model to the point model. The reorganization pay is defined in detail in the Income Tax Act (EStG; version valid as of 2007) section 19, paragraph 1, sentence 1, no. 3, sentence 4. It is tax-free in accordance with section 19, paragraph 1, sentence 1, no. 3, sentence 2 and exempt from social insurance contributions in accordance with section 1, paragraph 1, no. 12 SvEV.
The reorganization pay is not to be confused with the additional contributions or compulsory contributions, or with the employer's compulsory contribution amounts, which can remain tax-free according to section 3, no. 63 or no. 56 EStG.
Use
- If your SPI charges the same percentage of reorganization pay for all its members, store this percentage in the corresponding entry of the percentage table (T5DPBSZVPZ).
- If a different reorganization pay percentage is required for individual account/membership numbers (which represent employers registered at an SPI), maintain this in the employer table (T5DPBSZVAG). This entry overrides any entries in the percentage table.
The VBL, for example, charges different reorganization pay percentages for different members.
Dependencies
Example
In the employer table, you have entered five employers who are all members of the same SPI but have different account/membership numbers. Below are various examples along with their modeling in the system:
- The same reorganization pay percentage is charged for all five employers.
Implementation in the system:
You store this percentage in the percentage table. The corresponding fields remain blank in the employer table.
- A different reorganization pay percentage is charged for each of the five employers.
Implementation in the system:
You store each individual percentage in the employer table. The field in the percentage table can be left blank.
- The SPI charges 2% reorganization pay for four out of five of these employers and 1.8% for the other employer.
Implementation in the system:
You can enter 2% in the percentage table as the reorganization pay percentage. It then applies automatically to all five employers. Enter 1.8% in the employer table for the one different employer so that the reorganization pay is calculated at only 1.8% for this employer.
History
| Last changed by/on | SAP | 20060912 |
| SAP Release Created in | 600 |
