SAP ABAP Data Element PES_IGACOT (IRPF: Social Insurance or Healthcare Co. costs)
Hierarchy
SAP_HRCES (Software Component) Sub component SAP_HRCES of SAP_HR
   PA-PA-ES (Application Component) Spain
     PB04 (Package) HR Master Data: Spain
Basic Data
Data Element PES_IGACOT
Short Description IRPF: Social Insurance or Healthcare Co. costs  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type CHAR13    
Data Type CHAR   Character String 
Length 13    
Decimal Places 0    
Output Length 13    
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 SocIns.Con 
Medium 15 Soc Ins. Contr. 
Long 20 Social Ins. Contr. 
Heading 13 SocIns.Contr. 
Documentation

Definition

Annual Social Insurance or mutual insurance expenses deducted from the tax basis to obtain the settlement basis and to determine the type for employment tax (IRPF).

The employment tax (IRPF) deductions to be applied are obtained from the settlement basis, which is calculated using the following formula:
Gross salary
+ Fixed estimated variables
+ Variable estimated variables
+ Payments in kind
- Irregular performance
- Social Insurance expenses
- Other deductions: (personal minimum, family minimum,
work performance, special categories).
- Compensatory payments
- Child maintenance/alimony
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Employment tax (IRPF) settlement basis

History
Last changed by/on SAP  20010720 
SAP Release Created in 46C