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Process documentation Contribution Locate the document in its SAP Library structure

Contributions are a part of the remuneration aimed at financing funds and cash offices which disburse social security and retirement types. The contribution is withheld directly by the employer from the remuneration earned by the employee. The amount to be deducted, usually expressed with a percentage, is fixed each time by the legislator according to financial needs.

Possible uses

Contributions are managed by the program through infotypes 0154, 0659 and 0548.

The employee’s infotype 0154 indicates the tax bases used; moreover a contribution indicator indicates the corresponding possible uses.

For each subjection type the user chooses a contribution indicator, which represents a contribution based on a tax base, which in its turn is expressed by a wage type.

Process

For each subjection type the function uses the employee’s contribution indicator, which is included in infotype 0154, in order to:

  1. read the previous month tax base
  2. call back the previous month negative tax base
  3. manage the negative tax base
  4. define the current month tax base
  5. run the payroll

This function creates an internal table and, for each record of this table, it generates the wage types which determine the due amount.

Calculation scales are defined in the tables “Percentage / amounts of contributions” and “Contributions for settlements”.  If necessary, the tax base is rounded and, if it is negative, such occurrence has different management options.

Note

Payroll runs are carried out for all tax bases to which the employee is subjected, as indicated in infotype 0154. The rules for the employee’s contribution indicator, which is linked to a tax base, are indicated in a table.

Outcome

Payroll, which includes some special cases such as negative tax bases, minimums, roundings and settlements related to INPS problems.

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