Christmas Bonus (SAP Library - Payroll Brazil (PY-BR))

Christmas Bonus

Purpose

The information necessary for the system to calculate the employee’s Christmas bonus, according to the legal practices in effect, are described in this process.

The Christmas bonus is ran through special runs (off-cycles) 131P, 131, and 13DI. The special run must be performed before the normal payroll runs. The payment of the first parcel can be carried out in special vacation run FERI.

Prerequisites

During Customization, the following items must be parameterized:

Constants for the Christmas bonus
Technical average wage types to calculate the Christmas bonus
Average Christmas bonus types
User exit for configuration of the months that are eligible in the forecast until the end of the year to calculate the first parcel.

Effect these parameterizations in the following step of the Implementation Guide (IMG): Payroll ® Christmas bonus

Process Flow

The processing of the data that refer to the Christmas bonus is determined in the payroll calculation schemas, sub-schemas, functions and rules. Generally, it includes the following information:

BRTS Schema – establishes the connection between the payroll program and this resource. This schema calculates several types of Christmas bonus payments (first parcel, difference to be paid, etc.).

This graphic is explained in the accompanying text

The BRTS function automatically identifies the type of Christmas bonus to be paid:

Payment of the first parcel of the Christmas bonus by November 30
Payment of the second parcel of the Christmas bonus by December 20
Payment of the difference in the Christmas bonus until January 10
Payment of the first parcel of the Christmas bonus during the employees vacation

The constants necessary to process the Christmas bonus are:

DECPR – Contains the option regarding the fractions the employee is entitled to in the calculation of the first parcel of the Christmas bonus. The possible values for the constant are:

0 – Always considers twelve months

1 – Considers all months until the end of the current month, without considering if a month is eligible or not

2 – Considers the eligible months until the current month and makes a forecast until the end of the year considering all future months as eligible (the forecast must be configured through function -exit EXIT_SAPLHRPAYBR09_005)

3 – Considers all eligible months until the end of the current month only

DEC1P – This constant determines the percentage regarding the payment of the first Christmas bonus parcel. If there is no value in this constant, the system assumes 50% as the default value.

DECSE – Contains the option to consider or not the December fraction to calculate the second parcel of the Christmas bonus, which is paid before December 15. By law, in order for the employee to have the right to the month’s fraction, he/she must work 15 (fifteen) days, or more, during that month. However, depending on the collective agreement, this situation can change if it is defined that the December fraction must be included in the calculation of the Christmas bonus regardless of the days the employee works in that month. The possible values for this constant are:

0 – Considers the month’s fraction to calculate the December fraction of the Christmas bonus, regardless of the number of days that were worked.

1 – Counts the days that were worked in the month in order to evaluate whether the employee was active for 15 days, or more, in the month. If so, this month’s fraction will be considered in the calculation; otherwise, it will not.

Caution

The constants are not used if the first parcel is paid during the employee’s vacation.

Wage types

Several wages types are used in processing the Christmas bonus. The main ones are:

General

/331 – Advance payment of Christmas bonus and vacation bonus

/332 – 1^st parcel of the Christmas bonus

/333 – Christmas bonus – December

/334 – Discount of the Christmas bonus that has been paid

/335 – Christmas bonus at termination

/337 – Difference of the Christmas bonus

/357 – Dif. Christmas bonus. (previous year)

Averages – In the case of special runs 131P, 1313 and 13D1, the average types are generated by the BRAV schema, through the BRDM calculation rule, and they are computed by the AVERA function. In the case of adjustments to the Christmas bonus during the regular December payroll run, the average types are generated by the BR47 rule (BRAV schema). In this case, it is necessary to create an entry in infotype 0015, in December, with wage type /l13.

/DMD – Average commissions Christmas bonus.

/DM1 – Average Overtime 50% - Christmas bonus.

/DM2 – Average Overtime 100% - Christmas bonus.

Advance vacation payment – Christmas bonus next year

/C00 – Advance payment of the Christmas bonus and vacation bonus for the next year

/C01 – Discount 1^st parcel next year

Correction – The following correction types are used to manually correct, in infotype 0267, the types that were calculated incorrectly. These types are only considered if the Christmas bonus payment date has been indicated.

/D21 corrects the value of /D11 (Employer Fractions)

/D22 – corrects the value of /D12 (Accident at Work Fractions)

/D23 – corrects the value of /D13 (Maternity Leave Fractions)

/D24 – corrects the value of /D14 (Notice Period Fractions)

/D25 – corrects the value of /D15 (Sick Absence Fractions)

If the employee has worked 15 or more days during the month, the /D11 type has the value of ,,1". To calculate the number of days worked, it is necessary to subtract the days of absence registered in infotype 2001, in which the type of absence is different from „1" (T7BRAB-TIPOA e T7BRAB-DECTR = X)

Obs.: /D11 is 1 if types /D12, /D13, or /D15 are absent.

In case of maternity leaves, /D13 has the value of ,,1" if the employee is absent for 15 or more days and the type of absence is ,,2".

In the case of sickness, /D15 has the value of ,,1" if the employee is absent for 15 or more days and the type of absence is ,,3".

In the case of accidents at work, /D12 has the value of ,,1" if the employee is absent for 15 or more days and the type of absence is ,,4".

Program

Program to update the number of fractions for the Christmas bonus (HBRU13S0)

This program lists the employees who showed different values for wage types /D11, /D12, and /D13 in the CRT after they are recalculated, and corrects such wage types (see the program documentation).

Calculation of the first parcel:

The DECRP constant value determines how many fractions will be considered for the payment of the Christmas bonus.

DECPR	FRACTIONS
Zero	12 months
One	Month of the payment date
Two	/D11 + (12 – month of the payment date)
Three	/D11

The payment of the first parcel is calculated as follows: DEC1P / 100 * /B09 * FRACTIONS / 12

In FERI, this value is stored in wage type /331.

In 131P, this value is stored in /332, if no previous payment was made for the first parcel . Otherwise, the value is stored in /338.

Other related types: /341 (gross Christmas bonus) and /342 (first parcel paid)

Calculation of the second parcel:

Company part: /D11 = fractions corresponding to the previous months in the current year - /D11 + D11 of the current period

Contractual Part: /B09 * /D11 / 12

This value is stored in wage type /333.

Variable Part: The /DM* types are considered for the payment of averages.

Sum of the /DM* * (/D11 + /D12) / 12

The result is stored in /DM*

Another related wage type: /344 (Discount of the first parcel of the paid Christmas bonus)

Accident at Work

/D11 = fractions corresponding to the previous months in the current year - /D12 + D12 of the current period

Value: /B09 * /D12 / 12

It is necessary to subtract the parcel that was already paid and is stored in wage type /345. Accidents at work related to the Christmas bonus are stored in /347.

Adjustment of the Christmas bonus

The difference between whatever was paid and what remains to be paid is stored in wage type /357 if the adjustment is made in January. Otherwise, in /337.

The variable part is also considered.

Result

The employee’s Christmas bonus is calculated according to business practices determined by the employer, within the legal options in effect. This means that the final calculation will be obtained according to the option adopted by the user during the execution of the payroll.