Hierarchy
SAP_HRCRU (Software Component) Sub component SAP_HRCRU of SAP_HR⤷
PA-PA-RU (Application Component) Personalwesesen Stammdaten: Russland⤷
PB33 (Package) HR master data : Russia
Basic Data
| Data Element | P33_TAXSCHEMAIN |
| Short Description | Include in Tax Schema Using In-Period Principle |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | FLAG | |
| 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 | In-Period |
| Medium | 15 | Incl. In-Per. |
| Long | 25 | Include Using In-Period |
| Heading | 10 | In-Period |
Documentation
Definition
Shows whether the system includes the selected tax class in the tax schema for retroactive accounting from the start of the current calendar year following the in-period principle.
Use
You use this field when an employee's tax residence status changes, for example, when he or she becomes a tax resident in Russia. According to Russian legislation, when an employee becomes a tax resident, you must perform retroactive accounting for all of the payroll periods before the status change in the current calendar year.
To enable the system to use the tax classes for an employee#s new tax residence status during retroactive accounting for previous payroll periods from the start of the current calendar year, the system compiles a list of the required tax classes for the previous payroll periods. The system processes the tax classes for income tax following the in-period principle.
Note
During retroactive accounting, the system uses the tax classes for other deductions, for example, for social insurance contributions, using the for-period principle.
Dependencies
If you do not select this checkbox, which means that the system includes the tax class in the tax schema following the for-period principle, the system checks when the selected tax class applies to the employee for the first time in the current calendar year.To determine the first occurence of a tax class, thesystem compares the list of tax classes in the current payroll period, or the payroll period that the system processes during retroactive accounting following the for-period principle, with the list of tax classes in the payroll period before the current payroll period. The system marks all tax classes that appear for the first time in the current payroll period by using the Tax Class Occurs for First Time in Payroll Period field in table Y0291.
Example
Assume that one of your employees is not a Russian citizen. On April 1, he or she has worked in your company long enough to become a tax resident in Russia. From January 1 through March 31, the employee is not a tax resident, and therefore pays the rate of income tax for non-tax residents. In the system, the income tax rate for non-tax residents is represented by tax class 30.
Starting on April 1, the employee is subject to a different rate of income tax, which is represented by the tax classes 13 and 35.
In line with legal regulations, you must recalculate the employee#s income tax from January 1 using the rate of income tax for tax residents (tax classes 13 and 35).
To enable the system to include the tax classes 13 and 35 in the required tax schema during retroactive accounting for January through March in April, and therefore by using the in-period principle, you select this checkbox for all three tax classes (13, 30, and 35) for income tax that apply in the period from January through April.
History
| Last changed by/on | SAP | 20130529 |
| SAP Release Created in |
