SAP ABAP Data Element P03_SOSOZ (Special Payment for Rationalization Payments)

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_SOSOZ
Short Description	Special Payment for Rationalization Payments

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

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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	SP Ration.
Medium	19	SP Rationaliz. Pay
Long	28	SP for Rationalization Paymt
Heading	18	SP Rationaliz. Pay

Documentation

Definition

Payments that are made as rationalization payments upon or after leaving must be taxed within quarterly income in accordance with § 67 (6) of the Income Tax Law (EStG).

§ 67 (6) EStG clause 2 applies to non-quarterly income payments if the employment year privilege has not already been used up by the voluntary severance pay. For information about taxing this portion, refer to the documentation on the Employment Years field.

Furthermore, these payments (up to a certain amount: EUR 22,000 in 2002) are taxed at half of the standard taxation rate (§ 67 (8) lit. f EStG), while the portion exceeding this amount is taxed at the standard rate in a separate payroll period.

History

Last changed by/on	SAP	19991110
SAP Release Created in