Processing of Part-time Contract 

The part-time contract needs special modalities in the calculation of the bases and contributions for Social Insurance and Employment tax (IRPF) calculation. These particularities have an impact on the corresponding legal reports (contribution slips, model 190). This information describes part-time contract processing in the SAP system.

Social Insurance Master Data (Infotype 0061)

Infotype Social Insurance (0061), which contains the data related to the employee’s Social Insurance, has two relevant fields for the part-time contract: ‘Days wrkd’ (days worked) and 'Hrs.wrkd.' (hours worked). From the point of view of Social Insurance, a contract is part-time if one of these fields is maintained with a value different from 0. The contribution bases calculation requires you to know the number of ‘hours effectively worked’ in a payroll period. These can be maintained indirectly via maintenance of the previously mentioned fields:

For all situations that cannot be covered by the two possibilities mentioned, you must create a shift that exactly reflects the days worked by each employee, reporting this 100% in field ‘Hrs wrkd’. Owing to the fact that this field is different from 0, the system recognizes that it is a part-time contract, taking 100% of the employee shift for the calculation of hours effectively worked.

There is currently an alternative method for determining the hours effectively worked that is dealt with in the section ‘Social Insurance Calculation’.

Social Insurance Calculation in the Payroll

Calculation of contribution bases in the case of a part-time contract presents the following particularities:

‘To determine the contribution basis corresponding to a situation of temporary incapacity and to leave periods for maternity, you must divide the contribution basis amount credited to the company during the three months immediately previous to the cause date into the number of days effectively worked and, therefore, that have contributed in the said period.

The key point in the contribution basis calculation is the determination of the hours effectively worked. In the system, this calculation varies depending on the data maintained in the fields ‘Days wrkd’ and ‘Hours wrkd’ of the infotype 0061.

Case 1: Field ‘Days wrkd’ contains the number of days. You take the number of daily hours from table ‘Rule for planned working time’ (T508A) and multiply it by the number of days contained in the field ‘Days wrkd.’.

Case 2: Field ‘Hrs wrkd’ indicates the shift % assigned by infotype 0007. Also in this case you take the daily hours from table T508A but multiply them by the number of days the employee worked in accordance with the employee shift and then applying the reduction percentage indicated in the field ‘Hrs wrkd’. Specifically, this percentage can be 100%. The days worked according to shift are taken from field ‘Planned working time measured in workdays’.

Currently, you perform the calculation of the hours effectively worked depending on payroll EDSS0, generating the wage types /3CS (hours effectively worked) and /3CT (days worked). Function ESV00 (calculation of bases and contributions) employs wage type /3CS to calculate the minimum basis. The unit field of this wage type is also used in the contribution slips/contribution messages to report the number of hours effectively worked.

For cases in which the possibilities mentioned are not viable because they demand the maintenance of a very variable shift, it is recommended to use the time management mechanisms to generate a customer wage type that reflects the hours effectively worked, and overwrite with this wage type the wage type /3CS, AFTER carrying out the function EDSS0.

Contribution in the Case of Temporary Incapacity and Maternity

By means of the Order of 15th January 1999, Official Government Newsletter (BOE) 014/1999 of 16 th January, determines (Chapter iii, article 32, Contribution in the cases of temporary incapacity and maternity) that ‘The resulting amount will constitute the daily contribution basis, which will be applied exclusively to the days of the month to which the contribution refers, in which the employees would have been obliged to render effective service in the company, if not finding themselves in that situation’. Before, to determine the ‘daily contribution basis’, you had to divide the contribution basis amount credited to the company during the three months immediately previous to the cause date into the number of days effectively worked and, therefore, that had contributed in the said period. That is, the system calculated the benefits and contribution bases corresponding to the absenteeism in the following way:

  1. With the field 'Days wrkd.' (contract days) is filled in infotype 0061, it analyzes the personnel shift plan (internal table PSP) and counts as ‘days in which the employee is bound to render service in the company, not being already in that situation’, the days with a number of hours worked different from 0.
  2. If field ‘Hrs wrkd’ (percentage) was filled, the system assumed that the employee worked every day a fraction of the usual shift that the employee would have to work in the company if the employee‘s contract was not part-time, and calculated the benefits and sickness bases for ALL the absence days (as well as the days the employee would not have worked). To achieve a restricted calculation of the days the employee would have worked, it was necessary to fraction the absence to the level of infotype „Absenteeism’ (2001), connecting the different records corresponding to days worked through the fields KENN1(*) and KENN2(**). This unwieldy procedure was used because of a legal requirement, that we currently think is erroneous: If every day an employee works a fraction of the regular shift of a company, benefits and contributions must be paid for ALL the absence days, behavior that occurs if infotype 2001 is not fractionated.

Currently, the management system in the cases of part-time contracts set in the field ‘Hrs wrkd’ different from 0 do not generate differences in the cases which would have occurred in the past as described in variant 2. The behavior of the system has been modified in so far as if you enter the percentage 100 in the field ‘hrs wrkd’ and a shift has been created that reflects the real working hours, you only calculate benefits and contribution for the days the employee would have worked if sick.

If any customer had used 100% in the past and fractionated infotype 2001, you should replace the fractionated records by a single record for the duration of the absence. If you have not fractionated the records of infotype 2001 and have only used a percentage of the 100%, you have made a calculation of benefits and bases that you must correct with a supplementary return.

See also:

Contract management

Contract Management Master Data

(*) The first field (KENN1) is used to link records of related illnesses, for example, absences due to the same illness. Any continuation of payment of salary guaranteed to an employee for a first illness can be taken into account for a second illness of the same type.

(**) The second field (KENN2) links the records of illnesses that are not based on the same illness, but that should be calculated from the base of continuation of salary payment already guaranteed