Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PY-DE-PS (Application Component) Public Sector⤷
P01O_ZV (Package) SP Notification Program for Public Sector Germany
Basic Data
| Data Element | PAUST |
| Short Description | Tax Indicator |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | PAUST | |
| 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 | Fl.-Rt Tax |
| Medium | 15 | Flat-Rate Tax |
| Long | 27 | Desired Tax Process |
| Heading | 3 | FRT |
Documentation
Definition
This indicator controls which tax procedure is to be used for taxing the contribution amount paid to the supplementary pension fund within the payroll run.
In infotype 0051 (ASB/SPI Data), this indicator is used to define the tax procedure for the relevant personnel number. The default value for infotype 0051 is defined in table Supplementary Pension Public Sector: Taxing Features (T5D5H).
- At a Flat Rate
The contribution amount is taxed at a flat rate from the employer up to the limit permitted, and the rest is taxed individually from the employee.
- Individually
The contribution amount must be taxed completely from the employee; the flat-rate tax cannot be applied.
- Calculation of Averages
The contribution amount is taxed at a flat rate from the employer up to the limit permitted by the calculation of averages.
Calculation of Averages can only be selected in infotype 0051 if it is also entered in table Supplementary Pension Public Sector: Taxing Features.
- Retroactively
In the event of a retroactive registration (for example, after a fixed-term contract has been extended), the contribution amount must be taxed retroactively.
Taxation type Retroactively is only relevant for infotype 0051 and not for table Supplementary Pension Public Sector: Taxing Features (T5D5H).
- At an Increased Flat Rate
If the flat-rate tax limit for collective agreement (in table Supplementary Pension Public Sector: Taxing Features) is lower than the legal threshold (in table T511K of the payroll constants), the full legal limit can be exploited after consultation with the SPI. The employee is then liable for the proportion of flat-rate tax that exceeds the limit for collective agreement (and for the individual proportion).
Supplementary Documentation - PAUST 0000
Use
Tax data is no longer maintained in the employer table. Use taxation table T5D5H instead.
Dependencies
Example
Supplementary Documentation - PAUST 0100
Examples on the use of the insurance type Retroactive
If an employee becomes subject to supplementary pension contributions with retroactive effect, a contribution is subsequently determined (retroactively) and assigned to the periods in the past. If the contribution should only be taxed for the previous periods in the month of the notification, assign the insurance type Retroactive for the period of time from the start of the insurance liability to the current period.
The temporary employment contract for your employee Sarah Smith starts on June 01, 1995. However, on May 01, 1996, the contract becomes permanent whereby the employee is subject to supplementary pension contributions from June 01, 1995.
If you want to wait until May 1996 to tax the retroactive contributions, create the following two records for the 'ASB/SPF Data' infotype:
From To Insurance liablity Taxation
----------+------------+---------------------+-----------------------
01.06.1995 30.04.1996 X Retroactive
01.05.1996 31.12.9999 X Flat rate (or other)
The temporary employment contract for your employee Paul Piper starts on March 01, 1996 and is converted to a permanent contract on May 01, 1996. If you want to calculate the tax and social insurance in the past months March and April 1996 using a retroactive run, only create one record:
From To Insurance liability Taxation
----------+------------+---------------------+-----------------------
01.03.1996 31.12.9999 X Flat-rate (or other)
History
| Last changed by/on | SAP | 19970812 |
| SAP Release Created in |
