SAP ABAP Data Element SANIE (SP: Reorganization Amount (Public Sector Germany))
Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR
   PY-DE-PS (Application Component) Public Sector
     P01O (Package) HR Germany: Public Sector
Basic Data
Data Element SANIE
Short Description SP: Reorganization Amount (Public Sector Germany)  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type DEC2_2    
Data Type DEC   Counter or amount field with comma and sign 
Length 4    
Decimal Places 2    
Output Length 5    
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 Reorg. Amt 
Medium 15 Reorg. Amount 
Long 20 Reorganization Amt 
Heading 10 Reorg. Amt 
Documentation

Definition

According to section 17 of the ATV and ATV-K (Collective Agreements for Pension Plan), a supplementary pension institution (SPI) can claim reorganization pay to cover the additional financing requirements resulting from a system upgrade to a points model from a contribution model. However, the German Federal Finance Ministry (GFFM) has put strong restrictions on when reorganization pay is applicable. According to the GFFM, reorganization pay can only be claimed if the required contribution amount exceeds the amount calculated according to the regulations on November 1, 2001. This means that an objective reorganization requirement must exist. Contribution payments cannot be replaced by reorganization payments. For this reason, existing capital stock, which had previously been continuously built up at some SPIs, cannot be further increased with reorganization pay.

If reorganization pay can be claimed, the wage is not subject to tax. According to section 2 paragraph 2 no. 7 ArEV (Remuneration Regulation), this pay is also exempt from social insurance contributions.

Use

Dependencies

Example

History
Last changed by/on SAP  20040116 
SAP Release Created in 470