Calculation of employment tax. (SAP Library

Calculation of employment tax.

Purpose

You perform the tax calculation through subschema EST0. This subschema calculates the employee employment tax deductions and payments and assigns the corresponding payee keys to be processed on carrying out the main payroll schema.

Requirements

The previous steps must have taken place in the payroll schema. These are a condition for performing this process correctly.

Process

The subschema ESTO (tax calculation) processes the function ESTOO: The function EST00:

Assigns the tax basis wage type to a payee key wage type, depending on the payee key assigned to the employee in the infotype ‘Tax data’ (0062)
Determines the deduction percentage to be applied to the general tax basis and to the payment-in-kind tax basis.
Determines the tax deduction and payment amount.
stores the results in the internal table IT and, depending on the parameter set, also stores them in the results table RT.

The function EST00 can have the following parameters:

0

Deduction of the withholding amount is always carried out in the month being processed.

1

In the case of retroactive accounting also including the previous year, the differences in the tax bases are dragged into January of the following year. The results are also stored in the RT table.

2

In the case of retroactive accounting, the differences in the tax bases are dragged into the month in which the calculation is being carried out. The results are also stored in the table RT.

Result

The payroll calculation includes determination of the deduction amount of the employee employment tax.

0	Deduction of the withholding amount is always carried out in the month being processed.
1	In the case of retroactive accounting also including the previous year, the differences in the tax bases are dragged into January of the following year. The results are also stored in the RT table.
2	In the case of retroactive accounting, the differences in the tax bases are dragged into the month in which the calculation is being carried out. The results are also stored in the table RT.