Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR⤷
PA-PA-DE (Application Component) Germany⤷
PB01 (Package) HR Master Data: Germany
Basic Data
| Data Element | SONAV |
| Short Description | SI Special Rule SI |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | P011_SONSV | |
| Data Type | CHAR | Character String |
| Length | 2 | |
| Decimal Places | 0 | |
| Output Length | 2 | |
| Value Table | T5D1B |
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 | Spec. Rule |
| Medium | 18 | Special Rule |
| Long | 20 | Special Rule |
| Heading | 2 | SR |
Documentation
Definition
You can enter special rules here that are used in payroll accounting to deal with the special features of German social insurance laws.
Examples
Special rule 00 (compulsorily insured previous employment)
The employer pays the contribution for persons who finish a voluntary social year, a voluntary ecological year, or federal volunteer service. Normally, the assessment basis for calculating the unemployment insurance contributions is the total of the allowance and the value of the payments. However, if the activity immediately follows a compulsorily-insured employment, the monthly payments amount is used as the assessment basis.
Under the German Flexible Working Plan Insolvency Protection Act, the accrual or reduction of income threshold deficit for the disruptive event depends on the respective phase. These phases are recognized based on the wage types that appear in the payroll results. However, you can also use the following three special rules to override this automatic recognition:
Special rule 01 (release phase)
A release phase occurs when value credit is used for a release from work in the relevant period and, at the same time, no new value credit is accrued. No new income threshold deficit for the disruptive event is accrued, but the paid value credit is reduced by the income threshold deficit for the disruptive event, provided it does not drop lower than the remaining value credit as a result.
Special rule 02 (work phase)
Periods that are not release phases, but for which a positive value credit available. The income threshold deficit for the disruptive event must be reduced in these periods.
Special rule 03 (no value credit)
You should set this phase if no value credit (or a negative value credit) is available. No income threshold deficit for the disruptive event is reduced.
Special rule 04 (part-time second job)
If employees hold several jobs concurrently, the remuneration must be cumulated. To do so, the assessment threshold for each employment relationship must be reduced in proportion to the remuneration such that the sum of the individually reduced assessment thresholds equals the overall assessment threshold.
To achieve this, the regular pay of the other employment relationships (model wage type MU50) must be entered and secondary attribute 22 (concurrent employment) must be entered in infotype Social Insurance (0013).
If the other employment is a low-paying job, then special rule 04 (part-time second job) must be entered to ensure that no reductions are made to the unemployment insurance or (if case of HI exemption) to the health or care insurance.
If this special rule is already set due to other circumstances, you can also enter special rule 01 in the pension insurance to model it.
Special rule 05 (slide zone)
The circular from the umbrella organizations from November 2, 2006, entitled 'Zweites Gesetz für moderne Dienstleistungen am Arbeitsmarkt; hier: Versicherungs-, beitrags- und melderechtliche Auswirkungen auf Beschäftigungsverhältnisse in der Gleitzone' contains an example 4, in which SI attribute 30 must be deleted for employment A as of September 1, 2006, and special rule 05 must be entered instead.
The reason for this is that the main employment with remuneration in the slide zone is combined with a second part-time job in the HI, PI, and CI divisions, which means the rules of the slide zone no longer apply. The amounts in the UI division are not combined, however, which means the slide zone still applies here.
Special rule 06 (no insolvency benefit contribution)
The contribution for insolvency benefit is calculated at the liable companies starting January 1, 2009. If you set special rule 06 (no insolvency benefit contribution), you prevent the formation of an insolvency benefit contribution.
You set this indicator for interns and trainees who do not receive any remuneration because their contributions to pension insurance are calculated according to a notional remuneration in the amount of 1%. Notional remuneration is not taken into account for the insolvency benefit contribution.
Special rule 07 (insolvency benefit contribution)
The contribution for insolvency benefit is calculated at the liable companies starting January 1, 2009. If you set special rule 07 (insolvency benefit contribution), you force the formation of an insolvency benefit contribution.
You set this indicator for the following circumstances:
- Salaried employees for health insurance funds
Due to the contribution group key 0 (not liable for contributions) in the pension insurance, no insolvency benefit contributions would otherwise be calculated.
History
| Last changed by/on | SAP | 19990105 |
| SAP Release Created in |
