CAF - Form 730 

Each year, within March, the employer must provide each employee with a certificate which states the remuneration paid each year. Such statement is presented through form CUD.

The employee can choose whether to provide form 730, which is a sort of “assisted” tax declaration. Tax assistance centers, which see to this operation in the place of the employee, are called CAF.

The employee provides his/her CAF with his/her own CUD, which "becomes" a tax declaration with debit and/or credit amounts to be paid by the employee.

The law lays down that the employer declares these two amounts and sees to possible reimbursements. In order to achieve that, the CAF provides the employer with a declaration with debits and credits for each employee.

This implies that data relating to credits and reimbursements must be considered during the payroll for some monthly pays.

Process

The system allows the employer to create the CUD for each employee.

Infotype 0483 gathers all CAF data. A payroll function reads the infotype and calculates deductions and/or reimbursements.

A customizing table manages the wage types to be used for all CAF data, along with the percentage to be applied.

Adjustments are currently managed by some user exits.