Use

This infotype records the fiscal data of an employee.

The system uses the data recorded in this infotype to:

Calculate withholding tax and the associated deduction from the gross wage amount

Perform withholding tax accounting with the cantonal tax offices

Create withholding tax statements

Create wage statements

Recording data in this infotype is a prerequisite for payroll to be run.Therefore, the system automatically displays this infotype for you to maintain as part of the Hiring action.If no fiscal data is available for an employee, the system cancels the payroll run for the personnel number in question.

Structure

General Specifications

In the Tax liability field, assign the appropriate category to the employee.For minors who hold the permit of residence with the C class, the system does not calculate taxes until the minimum age limit has been reached for the withholding tax obligation.

Enter the employee’s tax canton or tax municipality of the employee.

You must specify the canton of residence of employees who are liable to pay withholding tax because:

The withholding tax rate depends on the canton

Withholding tax is calculated by canton (and sometimes by municipality)

SAP recommends that you also generally specify the canton of residence for employees who are exempt from withholding tax, because this enables the system to select and sort the wage according to this criterion.

Wage statement

If you do not make entries for the wage statement, the system evaluates the data in the LAW (wage statement) payroll unit to which the employee is assigned. However, it does not evaluate the Costs reimbursement.

If you store the specifications, you are thereby overriding the default values of the payroll unit.The entries you have overridden are printed on the employee’s wage statement.You can also create up to three lines of remarks that are entered on the wage statement.

Withholding tax

You usually record the withholding tax rate that applies to employees that are liable to pay withholding tax.The system uses this rate and the cantonal rules to calculate the withholding tax amount.Alternatively, you can enter a percentage or an amount instead of a tax rate.You are advised to do this if your enterprise does not have many employees who are liable to pay withholding tax.

You can store a tax rate and an amount.In this case, the tax rate is used exclusively for evaluations, and not for calculating withholding tax.

If you change data in this infotype, for example, in terms of an employee’s tax bracket, you may only ever define the infotype record at the end of the current month and enter a new record on the 1 st of the next month.