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_RENIR |
| Short Description | Reduction due to irregular performances |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | WERTV5 | |
| Data Type | CURR | Currency field, stored as DEC |
| Length | 9 | |
| Decimal Places | 2 | |
| 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 | Irr. perf. |
| Medium | 15 | Red.irreg.perf. |
| Long | 20 | Red.irregular perf. |
| Heading | 13 | Irreg. perf. |
Documentation
Definition
The amount of the reduction that corresponds to irregular or cyclical income, which can be applied to the tax base in order to obtain the settlement basis.
Until 12/31/2010, the sections 17.2 and 3, and 94 of the Royal Decree-Law determine the behavior of this field.
As of 01/01/2011, section 18.2 of the Personal Income Tax Act (Ley del Impuesto sobre la Renta de las Personas Físicas) will determine the behavior of this field.
The employment tax (IRPF) deduction rate to be applied is obtained using the settlement basis, which is calculated with the following formula:
Gross wage
+ Fixed estimated variables
+ Variable estimated variables
+ Payments in kind
- Irregular income
- Social insurance expenses
- Other reductions: (personal minimum, familiy minimum,
work performance, special groups)
- Compensatory payments
- Alimony
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Employment tax (IRPF) settlement basis
History
| Last changed by/on | SAP | 20031111 |
| SAP Release Created in |
