SAP ABAP Data Element PB03_MAAFP (Percentage for Determining Employee's Reserve Value)
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 PB03_MAAFP
Short Description Percentage for Determining Employee's Reserve Value  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type DEC3_2V    
Data Type DEC   Counter or amount field with comma and sign 
Length 5    
Decimal Places 2    
Output Length 7    
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 Percentage 
Medium 15 Percentage 
Long 40 Percentage for Determining Reserve Value 
Heading 0   
Documentation

Definition

Specifies the percentage for the severance pay reserve amount.

According to § 14 of the Income Tax Law (EStG), the reserve amount can usually be up to 50% of the notional severance pay entitlements.

In the case of work relationships with current severance pay reserves, the extent to which the creation of severance pay reserves for employees up to 50 years of age is permitted decreases incrementally in favor of the new severance pay system as follows (§ 14 paragraph 1 line 1 of the EStG):

  • Up to 31.12.2001:    50.00% (max.)
  • Up to 31.12.2002:    47.50% (max.)
  • As of 01.01.2003:    45.00% (max.)

In the case of employees who have turned 50, the percentage increases as follows:

  • Fiscal year 1994: 52.00%
  • Fiscal year 1995: 54.00%
  • Fiscal year 1996: 56.00%
  • Fiscal year 1997: 58.00%
  • Fiscal year 1998: 60.00%

History
Last changed by/on SAP  19981111 
SAP Release Created in