SAP ABAP Data Element PMX_EXIMP (Type of exemption for income tax return)
Hierarchy
☛ SAP_HRCMX (Software Component) Sub component SAP_HRCMX of SAP_HR
   ⤷ PA-PA-MX (Application Component) Mexico
     ⤷ PB32 (Package) Human Resources master data - Mexico
Basic Data
Data Element PMX_EXIMP
Short Description Type of exemption for income tax return  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type PMX_EXIMP    
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 8 ExmpnTy. 
Medium 14 Exemption type 
Long 20 Tax exemption type 
Heading 7 TaxExTy 
Documentation

Definition

The exemption type for the tax calculation classifies the wage types that are used in the tax calculation according to the type of exemption.

Use

The tax-exempt amount corresponding to each wage type is calculated according to the exemption type. The allowed values are:

  • '1' Exempt part has a limit

    This exemption type is applied for double overtime and worked days off. A percentage of these payment items is tax-exempt, but the exempt amount cannot be greater than a specific number of minimum wages. The procedue for this exemption is set out in Art.109, Section I of the Income Tax Act (ISLR).
    Employees who earn the minimum wage have a 100% exemption for payment items classified under this exemption type.
    There are two wage types for storing amounts paid for overtime: /H02 and /455. If you use wage type /H02, the statutory exemption will be calculated for each existing split (each split corresponds to one working week). If you use wage type /455, a single exemption will be calculated with the whole amount (this wage type does not have splits). To do this, the system adds the amount of wage type /455 to the amount of the wage type /H02 that has an 01 split (first working week). Using wage type /H02 ensures that an exemption will be calculated for every working week (traditionally from Monday to Sunday), even if a working week belongs to two payroll periods (for example, when a fortnight begins halfway through a week). For cancellations (negative values in payment items, the same statutory exemption will be calculated, but with a negative value.
    To calculate the exemption, the exemption percentage (payroll constant IPETE) is applied to the paid concept (wage type /H02 or /455). If the result is greater than the number of exempt minimum wage days (payroll constant ILEHD) multiplied by the minimum wage that corresponds to the employee, the exemption is limited to this amount. The calculated exemption will not be compensated against the previously calculated exemptions for this type.

  • '2' Exempt part is a number of wages per unit

    This exemption type is used for payment of Sunday bonuses and seniority bonuses. The exemption for these items depends on the number of Sundays worked and the length of service, respectively. The procedure for these exemptions is set out in Art.109, Sections X and XI of the Income Tax Act (ISLR).
    The number of exempt minimum wage days for each worked Sunday is stored in payroll constant IDEPD. Worked Sundays are stored in wage type /459. The number of exempt minimum wage days for each year of service are stored in payroll constant IDEIN. The years paid for seniority are stored in wage type /45A.
    To calculate the exemption, the system multiplies the minimum wage that corresponds to the employee by the number of exempt minimum wage days (constant IDEPD or IDEIN) by the units worked (wage type /459 or /45A). The calculated exemption is not compensated against the previously calculated exemptions for this type.

  • '3' Exempt part is a number of wages

    This exemption type is applied for payment items where the exempt amount is determined by a specific number of minimum wages. Examples of this exemption type include: remuneration for leave bonuses, annual bonus, profit share, pensions and retirement. The procedure for these exemptions is set out in Art.109, Sections III and XI of the Income Tax Act (ISLR).
    The number of exempt minimum wage days for the annual bonus are stored in payroll constant IDEAG. The number of exempt minimum wage days for pensions and retirement are stored in payroll constant IDEPA. The number of exempt minimum wage days for leave bonus are stored in payroll constant IDEPV. The number of exempt minimum wage days for profit sharing are stored in payroll constant IDERU.
    To calculate the exemption, the system multiplies the minimum wage that corresponds to the employee by the number of exempt minimum wage days (constant IDEAG or IDEPA or IDEPV or IDERU). The calculated exemption for annual bonus, leave bonus and profit sharing is compensated with the previously calculated exemptions of this type in the same fiscal year. It will even be compensated with other exemptions that other collection agents have calculated for the same items. This may lead to a negative exemption for the current payment.
    The exemption calculated for recurring pension and retirement payments is multiplied by the number of days paid for this item. These days are stored in wage type /40C.
    For lump sum pension payments, the exemption is calculated for the days remaining from the payment day until the end of the year in question.

  • '4' Exempt part determined by comparing to a limit amount

    This exemption type is used for Savings Fund contributions. These contributions are tax exempt as long as they are not greater than a specific percentage of minimum wages. The procedure for this exemption is set out in Art.42 of the Income Tax Act (ISLR) regulations and Art. 31 of the Income Tax Act.
    First, the system calculates the exemption limit. That is, it multiplies the exemption percentage for this type of payments (payroll constant IPEFA) by the number of exempt minimum wage days (payroll constant ISEFA), by the minimum wage that corresponds to the employee. This result is multiplied by the number of active days (wage type /40A), by the number of tax days in the month (payroll constant TDIME), and then divided by the number of days in the month for the savings fund exemption (payroll constant IDMFA).
    The exemption calculation will be based on the savings fund contribution that has the highest absolute value. That is, either the employee contribution (wage type /45E or the company contribution (wage type /45F).
    The exemption calculated does not deped on the number of attendance or absence days, and it is not adjusted to the exemptions calculted for previous periods.

  • '5' The exempt part depends on ordinary payments

    This exemption type is used for welfare payments. To calculate the exemption for this item, compare the monthly income to a specific number of minimum wages. The procedure for this exemption is set out in Art.109, Section VI of the Income Tax Act (ISLR).
    The exemption calculation depends on the type of cumulated values being processed. During the annual tax adjustment, annual cumulated values are calculated; in all other calculations, monthly cumulated values are processed. You can also process monthly cumulated values, if the value of the cumulated value selection constant (IACUM) is configured appropriately (values other than zero). The social welfare exemption is calculated in all payroll periods, even those in which no payment of this type of item ocurrs. This is the only exemption which is re-processed in the annual adjustments. Everything mentioned above will be carried out regardless of the tax method used.
    To calculate this exemption, the SAP system does the following:

  1. Calculates the total exemption that the employee is entitled to. It does this by multiplying the minimum wage that corresponds to the employee by the number of exempt minimum wage days for social welfate (payroll constant IEAPS). This result is multiplied by the number of tax days in the month or year (constant TDIME or TDIAN, respectively).
  2. Claculates the amount to determine whether or not to apply the exemption. It does this by multiplying the minimum wage that corresponds to the employee by the number of exempt minimum wage days for social welfare (payroll constant ILAPS), by the employee's number of active days. The employee's active days are stored in wage type /40A for the days in the current period and the annual cumulated amount. For the cumulated days in the month, wage type /47A is used.
  3. Calculates the minimum exemption. This is obtained by multiplying the minimum salary that corresponds to the employee by the number of exempt social welfare days (payroll constant IMAPS), by the employee's number of active days.
  4. Obtains the total income basis, in order to compare. This is calculated by adding the regular income (wage type /116 for the payroll period and the cumulated annual value; for the monthly cumulated value, wage type /103 is used) to the total amount paid for social welfare (wage type /450 for the payment period and the annual cumulated value; for the monthly cumulated value, wage type /47D is used).

    The initial exemption will be equal to the total amount to which the employee is entitled (calculated previously using constant IEAPS). This exemption cah be

History
Last changed by/on SAP  19980325 
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