SAP ABAP Data Element P02_MOREN (Monthly AHV Pensioner Exemption)
Hierarchy
SAP_HRCCH (Software Component) Sub component SAP_HRCCH of SAP_HR
   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 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