SAP ABAP Data Element P03_PENAB (Pension Severance Pay in Acc. with Sec. 67 (6) EStG)
Hierarchy
SAP_HRCAT (Software Component) Sub component SAP_HRCAT of SAP_HR
   PA-PA-AT (Application Component) Austria
     PB03 (Package) HR Master Data: Austria
Basic Data
Data Element P03_PENAB
Short Description Pension Severance Pay in Acc. with Sec. 67 (6) EStG  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type P_AMT07V    
Data Type CURR   Currency field, stored as DEC 
Length 13    
Decimal Places 2    
Output Length 18    
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 PenSevPay 
Medium 17 Pension Sev. Pay 
Long 22 Pension Sev. Pay 67/6 
Heading 18 Pension Sev. Pay 
Documentation

Definition

This specifies the amount of the pension severance pay according to par. 67 (6) and par. 67 (8) of the Income Tax Law [EStG]. The portion of the pension severance pay which is within the allowed quarterly earnings is taxed according to par. 67 (6) EStG. The amount which exceeds this limit is taxed with half of the tax rate according to par. 67 (8) EStG.

Notes

For more information on deductions from and taxation of allowed quarterly earnings according to par. 67(6) EStG, refer to the documentation of the infotype. Call it up under Help -> Application help.

History
Last changed by/on SAP  19990503 
SAP Release Created in