Calculation of Family-Related Bonuses (SAP Library

Calculation of Family-Related Bonuses

Family-related bonuses are calculated in subschema CHZU. This subschema is called in schema CH00 Payroll Schema Switzerland or CH02 Payroll Schema for Concurrent Employment.

Procedure

Determination of the employee’s attendance hours (schema CHZU, rule CHZZ)

Calculation of bonuses using function CHZUL (call without parameters)

Calculation of family equalization fund (FAK) contributions (schema CHV1) (call with parameter 1 = PROZ)

Wage types for family-related bonus accounting

Wage type	Meaning
M550/M551/M552/M553/M554	Model wage types for child benefits, training bonuses, benefits for children who are permanently unable to work, bonuses paid after children are born, and household allowances.
/407	Reimbursement of family-related bonus: in this wage type, the canton’s share of all bonuses is cumulated for an employee. The enterprise can claim this amount back from the cantonal fund responsible. Entries are made for the following split indicators: C3 Split: sequence child number V0 type: bonus type (F,G,H) V0 assgnmt no.: assignment number In the V0 table, each assignment number and corresponding customer wage type is stored so that each reimbursement share can be assigned to the appropriate wage type. If federal regulations apply, wage type /407 is not filled with cantonal amounts; instead, it is filled with the amounts of the federal regulation.
/161	Withholding tax portion: in the canton of Geneva, all family-related bonuses were liable to withholding tax up to January 01, 2001. Up until then, only the portion of the bonus that exceeded the cantonal regulation was liable. The wage type was filled as follows: If the fund pays the bonuses, the wage type remains blank. In this case, the amount of the payment matches the amount liable to withholding tax. If the amount of the cantonal regulation is paid out, the wage type contains the payment amount. In this case, withholding tax does not have to be paid. If the amount defined by the internal company regulation is paid out, the lower amount (from the internal company or cantonal regulation) is stored in wage type /161. The difference between the payment amount and wage type /161 is the portion that is liable to withholding tax. The wage type is retained in the system so that any legal changes made in the future can be handled.
/40A	Family equalization fund (FAK) contribution to cantonal fund: the FAK amount is stored in this wage type. The amount must be paid to the fund.
/40B	Family equalization fund (FAK) contribution for internal company regulation: just like wage type /40A, an FAK contribution can be calculated for an internal company regulation. This amount can be used for internal company purposes.
/204	Number of hours for family equalization fund (FAK): the wage type contains the employee’s attendance hours in the payroll period and is written to personnel calculation rule CHZZ for paying the family-related bonuses. For hourly wage earners, the value results from the hours actually worked (from infotype 2010). For monthly wage earners, the value results from planned working time according to the shift schedule. If an employee changes during the month from hourly wage earner to monthly wage earner (or vice versa), payroll takes this into account. If an entry/leaving occurs during the month, the calculated hours are projected for the entire payroll period. The calculated hourly value is stored without a split indicator in the Var. table under the variable GSTD.
/415	Old age, survivors', and disability (AHV) wage: to calculate family equalization fund (FAK) contributions, the system requires the total wage. In general, this is the AHV-liable wage from wage type /415. However, this wage type is not absolutely essential. Instead, it can be defined in Customizing for Swiss Payroll using the FAK-Contribution view.