Hierarchy
⤷ PA-PA-CH (Application Component) Switzerland
⤷ PB02 (Package) HR Master Data: Switzerland
Basic Data
Data Element | P02_MOREN |
Short Description | Monthly AHV Pensioner Exemption |
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 | Mthly PE |
Medium | 15 | Monthly P.Exem. |
Long | 30 | Monthly Pensioner Exemption |
Heading | 5 | M. PE |
Documentation
Definition
Specifies which pensioner exemption calculation variant you use to calculate the AHV contributions of AHV pensioners.
Use
You can choose between the following pensioner exemption calculation variants:
- Annually
If you do not set an indicator, the system applies the annual pensioner exemption by default. For each month with at least one SI day and the age code P, the system cumulates the maximum possible pensioner exemption according to the payroll constant AHV Age Exemption Limit Monthly (AHVFB) from the start of the year, and applies the relevant wage received since the start of the year or the first month with the age code P. This results in a current annual tax declaration between the months when the pensioner exemption is applied.
- Monthly
If you set an indicator, the system applies the monthly pensioner exemption. The system considers all months separately by only ever applying the maximum possible monthly pensioner exemption according to the payroll constant per month to the relevant wage received in the month considered. Compared with the annual calculation variant, the AHV contributions may be higher if the relevant wage fluctuates around the maximum possible monthly pensioner exemption.
Note:
If in doubt, choose the annual calculation variant.
Dependencies
Note that the system does not support a mid-year change between the two calculation variants as it is not useful. In the Social Insurance CH infotype (0036), choose either the monthly or annual pensioner exemption calculation variant continuously for a particular year.
For payroll periods with the age code J or E in which the employee has not yet reached the AHV pension age, the calculation variant does not influence the payroll result or the calculated AHV contributions.
If you want to enter and project net wages or third-party payments with a gross up, you must choose the annual calculation variant. Due to the annual examination for net wages, it is generally not clear which result is expected for the monthly pensioner exemption calculation variant. If there are net wage types, the system rejects payroll.
Note
For more information and calculation examples, see the leaflet Information Center AHV/IS for the wage contributions to AHV, IS, and EO.
History
Last changed by/on | SAP | 20080505 |
SAP Release Created in | 600 |