SSO and SPF Contribution Calculation (SAP Library

SSO and SPF Contribution Calculation

Objective

The aim of this process is to calculate both the company and employee Social Insurance (SSO) and Unemployment Insurance (SPF) contribution amounts, in accordance with the percentages set by the applicable legislation.

Process

The contribution calculation is carried out using the VESSO function. You must proceed as follows:

Look for the wage type that corresponds to the employee Social Insurance Base (BSS) (/301).
Specify the calculation base (base amount) corresponding to the following:

Base Amount = (BSS) * (Number of Mondays in the Payroll Period)

Later, you obtain the Maximum Wage for the contribution calculation, which corresponds to the repeated addition of the Statutory Minimum Wage (T511P-VEMIN) for a constant number of times defined by legislation (T511K-VESIM for SSO and T511-VESPM for SPF).

Finally, in order to determine the calculation base, you valuate the following conditions:

Condition Calculation Base
If Base Amount > Maximum Wage Maximum Value
If Base Amount < Maximum Wage Base Amount

Then you check the SSO and SPF percentages to be applied to the calculation base:
You look for the SSO percentages in the T7VES1 table (SSOWW field for the employee and SSOCC field for the company) according to the risk code corresponding to the employee in infotype 0400.
You look for the SPF percentages in the T511K table (VESPW for the employee and VESPC for the company).
You apply the percentages to the calculation base.

Result

You generate the following wage types:

Employee SSO contribution (/311).

Company SSO contribution (/312).

Employee SPF contribution (/313).

Company SPF contribution (/314).

Finally, the INT_EVAL table is completed with the function results.

To give an example of this process, let’s suppose that the employee’s BBS value is 75.000 Bs. If we estimate the SSO and SPF percentage values, the function would give the results shown in the following table:

Base(Bs.) Contrib.(%) Contr. Amount. (Bs.)
EE SSO 375.000,00 4,00 15.000,00
Co. SSO 375.000,00 9,00 33.750,00
EE SPF 375.000,00 0,50 1.875,00
Co. SPF 375.000,00 1,70 6.375,00