Infotype ‘Tax data’ (0062) (SAP Library

Infotype ‘Tax data’ (0062)

Definition

In this infotype you store the tax data for each employee.

You must fill in this infotype for all employees, since the information contained here is used by the system in a series of standard programs which are processed afterwards to create the corresponding evaluations for the Internal Revenue Service. At the same time, this information is used for statistical purposes.

Use

Through the data provided in this infotype, you supply the system with the conditions applicable to a certain employee for calculating the employment tax (IRPF) deductions and payments, and the form of taking them into account in payroll.

This infotype meets the requirements of the new regulatory legislation from 1/1/1999. The functional character of some of the infotype fields changes depending on the validity date and the tax modifier specified. If the date is before January 1^st 1999 or the tax modifier corresponds to a region where the old employment tax (IRPF) calculation still applies, the functional character previous to the setting in force of the new regulatory legislation is still available.

Structure

The infotype ‘Tax data’ consists of the following field groups:

Basic data

This field group contains administrative and tax data relevant for payroll.

The tax payer’s reference number field, NIF contains the value proposed by the infotype Personal Data (0002), if the accrediting identity documents correspond to a DNI (National ID card) or to a NIE (Alien Identity No.). In all other cases, this field is left blank and must be filled manually. The system checks the control digit.

The fields ‘Province’ and ‘Tax modif.’ specify the employment tax (IRPF) calculation mode for the employee.

The value of the field ‘Province’ is proposed by the view ‘Personnel area/subarea – Regions’ depending on the settings made in the system Payroll Implementation Guide. The province indicated here is that where model 190 is submitted for the employee. The value of this field is also useful in preparing the system for future tax changes at a provincial level and unlinking the employment tax (IRPF) calculation module from the regional characteristic values when creating the Internal Revenue Service models (models 110/111, 190) at a future date.

The ‘Tax modif.’ field specifies the type of calculation (previous to or later than 1/1/1999) of the employment tax (IRPF) to be applied to the employee, according to province. The value of this field is proposed by the table ‚Assignment of tax modifier to Province‘ (V_5E20) in which the assignment is carried out between province and tax modifier. You customize this table in the Payroll Implementation Guide.

In the calculation previous to 1/1/1999, the contents of the fields ‘Marital status’ and ‘Family members’ (No. descend.) is proposed by the infotype ‘Personal Data’ (0002). You can manually modify the values proposed by the system in this field if necessary.

In the calculation following 1/1/1999, the contents of the fields ‘Marital status’ is taken from the infotype ‘Personal Data’ (0002). Data about family members comes from infotype 'Family/related person' (0021) and cannot be modified. You can obtain information relating to the dependents (parent or children) of the employee by choosing the glasses icon.

The value of the fields Payee key represents the employee‘s work relationship. You must select them depending on the tax modifier and these values are checked by the system.

Data entered in the field ‘Personal situation’ and ‘Disability class’ is used to calculate the employment tax deduction-exempt wage of the taxpayer.

Compensation

The fields in this group are for specifying the deduction basis (Settlement basis). You can enter the amounts of these fields either manually or by using the program ‘Taxable income estimate' (RPIGA0E0). This program carries out an estimate of the corresponding amounts and maintains the fields of this group based on the data available in the system.

The field ‘Special Payments’ behaves differently depending on the calculation used. If the date is before January 1^st 1999 or the tax modifier corresponds to a region where the old employment tax (IRPF) still applies, the field ‘Payments in kind’ is not taken into account Payments in kind that should be added to the settlement basis appear in the field ‘Gross salary’. In this case the field ‘Payments in kind’ is maintained in the system for historical reasons (limit of 50.000 ESP) and cannot be changed due to the fact that compatibility problems arise with existing data from previous years in the customer systems. If the date is prior to 1.1.1999 (new calculation of employment tax (I.R.P.F.)), the payment in kind is added to the settlement basis and therefore carries, in the infotype, the sign '+'.

The field ‘Settlement basis’ that is used to calculate the deduction type, is purely informative in this infotype. It is not relevant for checks relating to payroll.

Employment tax deduction (IRPF) percentage

The system calculates the percentage indicated in the field ‘Calculated’ of this field group automatically. This is the deduction rate applied directly to employees. In the field ‘Applied’ you can specify a percentage different from that calculated by the system, if required. If you fill in the field ‘Applied’, and the percentage applied is lower than the calculated one, you must also specify the corresponding reason in the field ‘Reason change’.

In the case of payments in kind, the calculated percentage and not the applied percentage is used. If you wish to use the applied percentage, you should fix the corresponding constant in the payroll implementation guide, under Employment Tax (I.R.P.F.). ® Set applied percentage for payments in kind.

Adjustment

The fields in this group are reserved for the adjustment of the deduction type. The said adjustment is necessary, for example, if there is a change in the deductions taken into account initially to determine the deduction calculation basis due to the collective agreement or personal or family circumstances, or also because after terminating the period initially foreseen in the contract, the employee continues working in the company or returns to work there at a later date.

The field ‘Deductions’ contains the amount corresponding to the employee deductions up until the moment of adjustment.

The field ‘Gross amount paid’ contains the amount corresponding to the gross amount received by the employee up until the moment of adjustment.

The amounts of these fields are maintained by the program 'Taxable income estimate’ (RPIGA0E0) mentioned above. This program must be started on the date of change. The program makes a new estimate of the amounts payable to employee after adjustment, based on existing payroll results.

Integration

When you create a new record in this infotype, the system specifies default values for some fields that it takes from the data entered in the infotypes ‘Organizational Assignment’ (0001), ‘Personal Data’ (0002) and ‘Family/Related Persons’ (0021).

When you record the entered data, the system reads the control tables set in the Implementation Guide under Personnel Administration ® Payroll Data ® Employment Tax Deduction, to check that the data is correct.

See also:

Employment Tax (IRPF) Master Data