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 | VFREI |
| Short Description | Pension Tax Exemption Granted |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | STRMM | |
| Data Type | CHAR | Character String |
| Length | 1 | |
| Decimal Places | 0 | |
| Output Length | 1 | |
| Value Table | T5D2D |
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 | PT Ex Grnt |
| Medium | 15 | PT Exem.Granted |
| Long | 40 | Pension Tax Exemption Granted |
| Heading | 3 | PTE |
Documentation
Definition
Pension payments(company pensions) that you pay your employees only receive tax concessions according to §19(2) of the Income Tax Law through the pension exemption, if the employee is at least 63 years old (Coding 'Age-dependent').
The age limit for severely challenged persons is 60. (Coding 'as of 60').
Note:
Up until 1999, the minimum age for pension exemption was 62.
Supplementary Documentation - VFREI 0012
Use
In payroll, a check is carried out as to whether tax exemptions for pensions can be taken into account for the collective wage type for potential benefits payments. The age of the employee and this indicator are used to do this.
The tax exemption for pensions is always taken into account for the collective wage type for real benefits payments.
The tax exemptions for pensions are never taken into account for wage types that you do not cumulate in the collective wage types for benefits payments.
Procedure
The default value for the minimum age for tax exemptions for pensions is 'age-dependent'.
History
| Last changed by/on | SAP | 20000120 |
| SAP Release Created in |
