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 | SONRV |
| Short Description | SI Special Rule PI |
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 to deal with the special features of German social insurance laws.
Example
Special rule 01 (low-income second job)
If employees hold several jobs with different employers 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 relationship (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 in addition to the main employment that is liable for insurance and a low-paying job is the second low-paying job, the special rule 01 (Low-Inc. Sec.Jb) must be entered to ensure that no reductions are made to the unemployment insurance and (in case of HI exemption) to the health and care insurance.
If this special rule is already set due to other circumstances, you can also enter special rule 04 in the unemployment insurance to model this circumstance.
Special rule 02 (no slide zone)
In pension insurance, the amount of the pension entitlement is based on the employee's remuneration that is liable to contributions. When the remuneration liable for contributions is reduced, which reduces the employee's contributions for employment in the slide zone, the employee#s future pension rights are reduced. Therefore, the employee has the option of waiving the reduction of the remuneration liable for contributions and paying the full employee contribution.
Special rule 03 (LISJ waiver PI)
If employees hold several jobs with different employers 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 relationship (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 the first low-paying job after the main employment liable for insurance contributions, there is normally no cumulation with the main employment. However, if the employee waives the pension insurance exemption in the low-paying job, the pension insurance must be cumulated.
Special rule 04 (foreign PI)
For employees who are not liable for pension insurance contributions in Germany and for whom contributions for old age protection to foreign social insurance agencies have to be deducted, a partial contribution for pension insurance is to be taken into consideration when calculating tax. A prerequisite for this is that the contributions for old age protection contain an employee contribution and, on its merits, can lead to a deduction for special expenses (§10 Para. 1 Number 2 Letter a EStG).
This special rule is not evaluated when calculating the social insurance contributions; it is evaluated only when calculating the tax for the partial contribution to pension insurance within the pension flat-rate. The PI indicator must be filled with #0#.
Special rule 05 (fictitious contribution)
For challenged persons active in the inbound procedure or the vocational training area of workshops and for whom the rehabilitation institution is a pension insurance institution, the pension insurance contributions are deemed to have been paid (sec. 176 para. 3 clause 2 SGB VI). Regardless of the intended fictitious contribution payment for pension insurance and the related consequences when creating contribution statements as well as the discontinuation of the contribution payment, the obligation of notification of the workshops according to sec.28a SGB IV remains unaffected (meeting result from October 26/27, 2011 TOP 8).
This special rule can only be used in combination with SI attribute 07 (Chall.Pers.SIBG).
Special rule 06 (alternative responsibility)
If a concurrent employment (SI attribute 22) exists, you do not distribute the remuneration in the pension insurance if one employment for which the jurisdiction of the miners# pension insurance applies occurs simultaneously with another employment for which the jurisdiction of the general pension insurance applies. Distribution does occur with regard to the other divisions.
Special rule 07 (forming contribution amount despite PI indicator 0)
This special rule is relevant for the following cases in which a contribution amount is to be formed, even though the PI indicator 0 is set.
- Students who, during their studies, complete a mandatory internship (interim internship) for which remuneration is paid.
These internships are exempt from health insurance, care insurance, unemployment insurance, and pension insurance, but are to be viewed as employment and are therefore to be included when assessing the contribution amounts.
- Employees who are exempt from PI due to sec. 5 para. 1 no. 2 in conjunction with sec. 5 para. 1 clause 2 SGB VI.
For example, this affects employees of corporations, institutions, or foundations in the public law, their associations including umbrella organizations or their working groups.
For these employees, it is not permitted to create infotype 0079 with subtype 2 or infotype 0126 with subtype 2.
History
| Last changed by/on | SAP | 19990105 |
| SAP Release Created in |
