Hierarchy
SAP_HRCCN (Software Component) Sub component SAP_HRCCN of SAP_HR⤷
PA-PA-CN (Application Component) China⤷
PB28 (Package) HR master data: China
Basic Data
| Data Element | PCN_EXMTH |
| Short Description | PHF exemption calculation method |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | EXMTH | |
| 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 | 5 | Emt. |
| Medium | 10 | Emt. Meth |
| Long | 16 | Emt Calc. Method |
| Heading | 32 | PHF Exemption Calculation Method |
Documentation
Definition
The value of the Emt Calc Method field determines the calculation method for the exemption amount of the PHF contribution.
Use
The following values indicate the different PHF exemption calculation method:
Indicator = Blank: the system uses the smaller value as the PHF exemption base between the employee's average salary in the previous year and the regulated maximum exemption base. The system uses the regulated maximum exemption rate to calculate the PHF exemption amount.
Indicator = 1: the system uses the regulated maximum exemption base and the regulated maximum exemption rate to calculate the PHF exemption amount.
Indicator = 2: the taxable amount of the PHF contribution is the sum of the amount by which the employee's contribution base in the current year exceeds the maximum exemption base and the amount by which the employee's contribution rate exceeds the maximum exemption rate. The exemption amount equals the actual contribution amount minus the taxable amount.
Indicator = 3: the exemption amount of the PHF contribution is fixed amount.
The non-taxable part of the PHF contribution is a fixed amount. You enter the amounts in the following fields:
Tax Exempted Amount (Employee)
Tax Exempted Amount (Employer)
Note: All other values are reserved for other calculation methods.
Dependencies
Example
An employee's PHF contribution information is as follows:
- Contribution base in the current year: CNY 10000
- Contribution rate in the current year: 20%
- Employee's average salary in the previous year: CNY 8000
The regulated PHF contribution information is as follows:
When you select method blank, 1 or 2, you maintain the tax exemption information as follows:
- Maximum exemption base: CNY 9000
- Maximum exemption rate: 12%
When you select the method 3, you enter the following tax exemption amounts:
- EE fixed exemption amount: CNY 900
- ER fixed exemption amount: CNY 800
The value of the Emt Calc Method constant determines system behavior:
- When the value of this field is blank, the exemption amount is CNY 960 (8000 * 12%)
- When the value of this field is 1, the exemption amount is CNY 1080 (9000 * 12%)
- When the value of this field is 2, The PHF taxable amount is CNY 1000 = (10,000 - 9,000) * 20% + 10,000 * (20% - 12%)
If, in this case, the actual contribution amount is CNY 2000, then the system calculates the exemption amount using this formula:
- The exemption amount = the actual contribution amount - the PHF taxable amount
- The exemption amount is CNY 1000 (2000 - 1000).
- When the value of this field is 3, The PHF taxable amount of EE is CNY 1100 = (2,000-900) and the PHF taxable amount of ER is CNY 1200 = (2,000-800)
History
| Last changed by/on | SAP | 20130529 |
| SAP Release Created in | 600 |
