Hierarchy
SAP_HRCGB (Software Component) Sub component SAP_HRCGB of SAP_HR⤷
PY-GB (Application Component) United Kingdom⤷
PC08 (Package) HR accounting: GB
Basic Data
| Data Element | P08_ARPRY |
| Short Description | Arrears left from previous year (employee's NICs only) |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | PRBETRG | |
| Data Type | CURR | Currency field, stored as DEC |
| Length | 15 | |
| Decimal Places | 2 | |
| Output Length | 21 | |
| 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 | Arr.pr.yr |
| Medium | 15 | Arr.prev. year |
| Long | 21 | Arrears.previous year |
| Heading | 21 | Arrears.previous year |
Documentation
Definition
The field Arrears prev. year holds the value of any National Insurance Contributions (NICs) arrears the employee may have.
Use
This field is filled with the value of employee NICs arrears that were not deducted in the previous tax year. If these arrears are deducted from the employee in the current tax year, the value of the arrears held in this field is reduced accordingly.
Under current NI rules, employees can carry forward NI arrears to the next tax year only once. If an employee's arrears are not fully deducted by the end of the subsequent tax year, they cannot be carried forward any further. In this scenario, a payroll exception is raised to notify you that the remaining arrears for this employee can no longer be carried forward. As an employer, you are then liable to pay the outstanding value of the employee's NI arrears.
Example
Tax year XXXX:
Employee NI arrears = GBP 260.00, carried forward to next tax year.
Tax year XXXX + 1:
Employee is deducted GBP 150.00 from salary, according to the deduction rules applied by the Inland Revenue. Remaining NI arrears = GBP 110.00.
These cannot be carried forward to the next tax year and become the employer's liability.
History
| Last changed by/on | SAP | 20050109 |
| SAP Release Created in | 600 |
