Infotype 0305 (Previous employers) 

Definition

Infotype 0305 gathers information related to the employee's previous employers.

Use

This information is relevant for the year-end settlement tax accounting, as in infotype 0158.

Structure

This infotype is made up of two sections.

The first section gathers basic data related to the employee’s previous employers, and the second is a list of wage types which are relevant for the employee’s IRPEF calculation (provisions).

The wage types

/D01 = tax base other employers

/D07 = deductions other employers

/D12 = net IRPEF other employers (total taxes paid)

cannot be either managed or changed by the user.

These items are manually inserted into the system which, during the year-end settlement, reads their values.

On the other hand it is possible to insert other wage types into the system (such as e.g. /4C1 – regional addition previous years – or /4N0 – municipality addition next year -) and change their definition; such further items can be relevant for the user as a monitoring tool, but usually they are not considered during calculation.

Integration

The tax base other employers (/D01) in this infotype, along with the data relating to remunerations from third persons (/4Z1) in infotype 0158 and with the balance tax scale (table T5ITTB), contributes to the overall tax base for calculating the nominal tax, and precedes the ICIRP function.