Infotype 0154 (Social Security and Contribution Data) 

Definition

This infotype manages the social security and contribution data for each employee.

Note: you must maintain this infotype for all employees, since the information contained in it is used by the system in the payroll run. It is also used by the system in a series of standard programs executed after the payroll run, as well as for statistical purposes.

Use

The data entered in this infotype informs the system about the terms which can be applied to the employee concerning social security and contribution issues.

Example: this infotype contains cumulations associated with the employee (tax base/taxation type). The contributions that the employees have to pay vary according to the cumulation types they are subject to.

The infotype reads the contribution indicator required by the system in order to process the IPREV function (contribution calculation).

Structure

The Social Security and Contribution Data infotype is made up of basic data as well as the following field groups:

Social Security Data

This field group includes the various indicators of the social security institutions and of the region to which the employee belongs, as well as other data related to these institutions (for example, the employee work place required for the form DM10).

A lot of these indicators are individual, e.g. deposit credit program. INPDAI is exclusive: if compiled, the INPS code cannot be compiled and vice versa.

Contributions

The functions of contribution calculation are developed for all tax bases to which the employee appears to be subject through this infotype, according to the specific rules for the indicated contribution indicator.

The field group “contributions” contains the employee’s tax base specification. The indicator related to the first column, included between 41 and 74 (social security cumulations), refers to the tax type. This indicator derives from the cumulation wage type that calculates the contributions (for example, wage type 41, the pension adjustment fund derives from the cumulation wage type /141).

The wage types included in the cumulations are defined in the table T512W. These cumulations vary because there are many institutions in charge of this function, and it is not possible to encode all the cumulations.

Once the wage type or the cumulation has been identified, you must assign an indicator to the fund defined in table V_T5ITC1_1; the indicator contained in the third column refers to the contribution indicator.

If the contribution percentage changes, you need only change the data in the related table.

Integration

The infotype 0154 is associated with payroll rules.

This operation is carried out manually when the employee is hired. The employee’s status namely determines the payroll rules applied to a tax base.  The status depends on the contract type and on the employee’s pay scale indicator.

The tax base is determined in table T512W, where the cumulations are set.

The infotype 0154 shows the cumulations set for a specific company. These cumulations must be previously defined in table T5ITCJ (CS for the description).

For example, the indicator C001 defines the payroll rules for the full-time employee.