The HRBRCALC0 payroll program carries out the following calculations based on data stored in infotype 0397, Information about Dependents (extension of infotype 0021):

• Deduction of withheld income tax (IRF)
• Child allowance
• Educational allowance

See also:

During Customizing, parameters must be set for the following:

• Dependent’s level of instruction
• Dependent’s school grade
• School information

Data processing for the calculation of benefits that take the list of dependents into account is determined by payroll schemes, subprocedures, and functions. Generally speaking, it includes the following information:

• Reading of employee’s basic data, such as basic pay, work center, etc.
• Reading of employee’s basic data regarding dependents
• Reading of tables that contain dependents’ data, such as the number of dependents entitled to educational and child allowance, educational allowance for each dependent, and so forth.
• Checking of the Withheld Income Tax (IRF) table, further information about dependents for determining the deduction percentage

The final result of this process is the amount that refers to the employee’s child and educational allowance, as well as the Withheld Income Tax amount to be deducted.