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HR Public Sector: Changes to Semiretirement 

Scope of Functions

The following corrections and enhancements to semiretirement have already been delivered to earlier releases in a Legal Change Patch (LCP). If you have already used the release notes accompanying the LCP or if you enter the full-time gross amount manually in a wage type instead of using fictitious calculations to calculate the supplementary amounts for semiretirement, no modifications are necessary.

If this is not the case, see the following explanations.

Supplement for SI additional amounts

In accordance with the collective agreement for semiretirement, the SI additional amounts from the contribution to supplementary pension are also included in the assessment basis for supplement 1.

The new wage type /O51 has been created for this. This wage type cumulates the SI additional amounts at the end of the fictitious calculation of the part-time net amount without overtime using calculation rule DAFA.

The actual cumulation in the part-time gross amount is controlled by the coding for wage type /O51 in the cumulation line of table T512W.

You must also note that in this release, wage type /O51 is coded for the complete validity period so that it is included in the part-time gross amount (/168).
This means that if a retroactive run takes place for completed payroll periods, a higher supplement 1 may be generated. However, this should not cause an adjustment in the total supplement since, apart from in exceptional circumstances, the higher supplement 1 should be offset by a smaller supplement 2.

If you only want to include the additional amounts in the part-time net amount from a particular date, delimit the wage type accordingly in table T512W.

Missing SI additional amounts for pension insurance (PI) supplement

The full-time gross amount (wage types /613 and /617), which was used to calculate the PI supplementary amount, was previously used to calculate the flat-rate net amount (for supplement 2).

However, since the SI additional amounts from the contribution to supplementary pension must not be included in the calculation of the flat-rate net amount, it is necessary to set up a new assessment basis. The existing wage type /619 is used for this purpose.

Note that these changes cause an increase in the bases for the PI supplement (the SI gross amount adjusted for SI additional amounts was previously used) and, consequently, an additional PI supplement for completed payroll periods. To correct the results for persons for whom payroll has been completed, you must perform a retroactive accounting run.

If you have modified schemas DOFA or DAT0, copy the enhancements described below:

Schema DOFA:

Func. Par1 Par2 Par3 Par4 D Text
[...]
COM Differentiate according to type of
COM fictitious calculation for semiretirement
COM
IF DOFD Full-time gross amount standard PI
PRT DAF3 NOAB Cumulate fictitious values
PRT DOAI NOAB Full-time gross for flat-rate net <-new
ACTIO DAF4 GEN Store fictitious values in AIT
ENDIF Full-time gross amount standard PI

Schema DAT0:

Func. Par1 Par2 Par3 Par4 D Text
[...]
COM Processing of semiretirement
IF DAT0 Does EE have semiretirement ?
PIT DATD Determine SI days
ACTIO DATL Calc.thresh.and PI thresh.deficit prep.
COPY DAT2 Cut supplement for one-off payments?
PIT DATC NOAB Cumulate fict.gross amount for FR net calc.
PIT DATX NOAB If nec., fict. gross FR from /619 <-new
ACTIO DAT1 Retrieve flat-rate net amount
[...]

Calculation rule DAF3:
The processing for wage types /298, /299, /29C, and /29D has been removed from this calculation rule. If you use a copy of the rule, modify it accordingly.

Absences, overtime, and time bonuses that are not included in the fictitious calculations for semiretirement

This data is not included in the fictitious calculations for semiretirement so that the fictitious calculations can be performed at the start of the net part.

If time infotypes are also relevant to the fictitious calculation, for example, for unpaid absences or if payments entered in the Remuneration Information infotype (2010) are to be taken into account, errors are caused in the fictitious calculations in the past. This error is removed by the inclusion of the new payroll function DOFIN at the start of the fictitious calculations for semiretirement. If payroll has already been run for employees, a retroactive run will trigger subsequent payments.

If you have modified subschemas DOA0 or DOF0, include function DOFIN in your copied schema.

Schema DOA0:

Func. Par1 Par2 Par3 Par4 D Text
[...]
IF DAT0 Does EE have semiretirement ?
IF APPL ATZ1 New solution?
COM New solution, no fictitious calculation
ELSE
PITAB D AIT Initialize AIT
RFRSH ALL Delete all
DOFIN Initialize fictitious calculation <-new
[...]

Schema DOF0:

Func. Par1 Par2 Par3 Par4 D Text
[...]
IF DAT0 Semiretirement ?
IF APPL ATZ1 New solution ?
RFRSH ALL Delete all
DOFIN Initialize fictitious calculation <-new
ACTIO DOFA Switch for full-time gross standard PI
COPY DOFA Run fictitious calculation
[...]

Problems in the application of the SPF average procedure together with semiretirement

If the SPF average procedure is applied, the payroll run is terminated in certain situations when the annual contribution is estimated. This is because the system first estimates the predicted annual contribution for the employee as a full-time employee and then the estimates the annual contribution for the part-time employee.

In the first estimate, the employee exceeds the maximum permitted annual threshold. In the second estimate the contribution is less than the annual threshold. This terminates the payroll run because a repeat payroll run would normally be necessary.

To correct this, during the check for the annual contribution, the system now also checks whether or not a fictitious calculation takes place. The estimate is only saved for the regular payroll run. This means that the payroll run does not terminate in a fictitious calculation as described above. The difference between a regular payroll run and the fictitious calculation is identified when variable &DOFI is queried. This variable is set to a value other than zero at the start of a fictitious calculation in subschemas DOF0 and DOA0.

If you have modified schema DOA0, include the call to calculation rule DOFC (to set variable &DOFI) in your schema.

Schema DOA0:

Func. Par1 Par2 Par3 Par4 D Text
[...]
IF DAT0 Does EE have semiretirement ?
IF APPL ATZ1 New solution ?
COM New solution, no fictitious calculation
ELSE
PITAB D AIT Initialize AIT
RFRSH ALL Delete all
DOFIN Initialize fictitious calculation
ACTIO DOFC Switch part-time net or overtime <-new
COPY DIN0 * Initialization for Germany (switch)
COPY DOGD Basic data
[...]

Average calculation of supplementary amounts for the period after expiration of continued pay if employee is ill

If an employee is entitled to receive a sick pay supplement, he or she receives a average of the supplementary amounts paid during the last three completed payroll periods. This average is calculated according to calendar days. However, this average amount must not contain any one-off payments.

The basic calculation process takes place in such a way that the standard supplementary amounts paid each month (wage types /611 and /612) are cumulated in a new average wage type (wage type /215). In addition to the actual supplements, the number of SI days and the number of days for which the employee is entitled to a sick pay supplement are also saved.

If a one-off payment exists in the current month, a fictitious calculation is used to determine the supplements without one-off payments. In this case, the supplementary amounts from the fictitious calculation are stored in the average wage type.

The average wage type is formed and stored in each month, irrespective of whether or not the employee is entitled to receive a sick pay supplement in that month.

If, during a particular month, an employee is entitled to receive a sick pay supplement, the average supplement for the last three relevant months is calculated (retrieved in wage type /215) and is divided by the number of SI days.

When the system selects the relevant months, it only takes months into account for which the employee is not entitled to receive a sick pay supplement.

The average amount is multiplied by the number of days for which the employee is entitled to the sick pay supplement and is paid out to the employee using wage type /O50 (Supplement SP supplement).

To use these functions, make the changes described below in your system. Check whether you have modified these schemas and, if necessary, make the required changes.

The new average calculation rule 15 has been created for the calculation of the average supplement for calendar days. This average calculation rule is provided in client 000.
The supplementary amounts are listed on the employment tax card as benefits with "exemption with progression" rule. Wage type /O50 has now been included in the latest employment tax card form (DB96) (in table T512E). However, this table entry is only available in client 000.

In the step ' Copy Customizing', you can transport the corresponding entries for tables T511A, T511B, and T512E to your customer client.

First check that your are not already using average calculation rule 15. If you are already using the rule, you must copy the entries from both tables manually to another average calculation rule and modify the call to the average calculation rule in personnel calculation rule DOAE with operation MEANV accordingly.

If you do not use standard form DB96, you should also copy the entry for wage type '/611' to wage type /o50 in your customer form manually using view maintenance V_T512E.

Two new subschemas have been included in the main schema D100 for the calculation of the sick pay supplement and to form and store the average wage type /215. If you have modified schema D100, make the following modifications:

Schema D100:

Func. Par1 Par2 Par3 Par4 D Text
[...]
NTBEG ***** Start net part *****
COPY DBNT Initial processing net part
COPY DOA2 SR: Calculate suppl. SP supp.<-new
COPY DONT SI, tax, guar. net amount, SPF
COPY DNZ0 Net cumulation
COPY DOA3 SR: Av. suppl SP suppl. <-new
COPY DRR0 Retroactive accounting
[...]

A new fictitious calculation has been set up to calculate the supplementary amounts without one-off payments. Like the other fictitious calculations, it is also processed in subschema DOFA (Fictitious calculations for semiretirement PSG). To do this, schemas DOF0 (Fictitious calculations PSG) and DOFA have been modified.
If you have modified the schemas, make the enhancements described below.

Schema DOF0:

Func. Par1 Par2 Par3 Par4 D Text
[...]
ACTIO DOFA Switch for full-time gross standard PI
COPY DOFA Run fictitious calculation
ACTIO DOFB Switch for full-time gross stat. PI
COPY DOFA Run fictitious calculation
ACTIO DOFC Switch part-time net w/o overtime
COPY DOFA Run fictitious calculation
COM Fictitious calculation for SP suppl. <-new
PITAB M AIT WTypes from fict. calculation to IT <-new
PIT DOFG NOAB Switch f. part-time net w/o OT and OP<-new
IF DOFH Part-time net w/o overtime and OP <-new
PIT DOA9 NOAB Filter non-relevant wage types <-new
COPY DOFA Run fictitious calculation <-new
ENDIF Part-time net w/o overtime and OP<-neu
RFRSH IT Delete IT again <-new
COPY DOAG Fictitious calculation stat. supplement
[...]

Schema DOFA:

Func. Par1 Par2 Par3 Par4 D Text
[...]
IF DOFF Stat. part-time net amount w/o overtime
PIT DAF9 P68 NOAB Correct part-time gross amount
PRT DAFB P68 NOAB Correct part-time gross amount
ENDIF Stat. part-time net amount w/o overtime
IF DOFH Part-time net w/o overtime/one-off pymt<-new
PIT DAF9 P68 NOAB Correct part-time gross amount <-new
PRT DAFB P68 NOAB Correct part-time gross amount <-new
PIT DOA6 GEN NOAB Filter one-off payments from IT<-new
PIT DOA6 NOAB Delete full-time gross for OP from IT<-new
PRT DOA7 GEN NOAB Clean up RT with one-off payments<-new
ENDIF Part-time net w/o overtime/one-off pymt<-new
COM
COPY DSVA Prepare social insurance for Germany
COPY DOAG Fictitious calculation stat. suppl.
[...]
IF DOFF Stat. part-time net amount w/o overtime
PRT DAFC NOAB Cumulate tax-exempt Su/OH/Ni (/256)
PRT DAFA NOAB Save fictitious net amount
ENDIF Stat. part-time net amount w/o overtime
IF DOFH Part-time net w/o overtime/one-off pymt<-new
ACTIO DOA8 Save number of days for SP supplement <-new
PRT DOA8 NOAB Save supplement for SP supplement<-new
ENDIF Part-time net w/o overtime/one-off pymt<-new
COM
RFRSH ALL Delete all
COPY DOGD * Import basic data again

If you have modified schema DOAG (Fictitious run: Calculation of SR supplement), include calculation rule DOA9 as shown below.
This calculation rule is necessary because different wage types from previous fictitious calculations are relevant for this fictitious run, however, other wage types (for example, /215, /O51) cause problems in this fictitious run. These wage types are deleted from the IT by calculation rule DOA9.

Schema DOAG:

Func. Par1 Par2 Par3 Par4 D Text
[...]
COPY DIN0 * Initialization for Germany (flag)
COPY DOGD Basic data
PITAB M AIT Get fictitious amounts from AIT
PIT DOA9 NOAB Filter non-relevant wage types <-new
[...]

Inclusion of subschema DAT0 (Processing semiretirement) in schema DSV0 (Social insurance (D) Initialization and calculation)

The payroll was terminated when the fictitious calculation for sick pay supplement took place (net vacation pay) because table IT still contained wage type /168 (Standard part-time gross amount) at the end of the fictitious calculation.

To correct this, the subschema DAT0 has been included schema DSV0.

Schema DSV0:

Func. Par1 Par2 Par3 Par4 P D Text
[...]
COPY DSVI Initiate social insurance (D)
COPY DAT0 Automatic SR (part 1) <-new
COPY DSVB Calculate social insurance (D)
[...]

Change to coding of wage types /611, /615 and /61E

If the supplement was entered using the model wage type MH20, the payroll run was terminated due to incorrect coding in processing class 42.

For this reason, the coding for processing classes 42 and 43 and for wage types /611, /615, and /61E has been corrected.

Coding of different model wage types

The coding for different model wage types has been changed for processing class 70 and for the cumulation string (68) for the formation of the part-time and full-time gross amount. The coding can only be used as a model and does not guarantee completeness.

The wage types O001, O002, O010, O015, O020, O021, and O022 are coded with '2' in processing class 70 and wage types O021 and O022 are also cumulated in wage type /168.

Object list

For information on the functions of new schemas and calculation rules, see the accompanying documentation.