Employment Tax (IRPF) Master Data (SAP Library

Employment Tax (IRPF) Master Data

Purpose

This process describes the maintenance of the relevant master data for calculating employment tax deductions and payments and other deductions for each employee.

Requirements

In the Implementation Guide for Personnel Administration the necessary activities relating to the tax master data, specified under Human Resources Administration ® Payroll Data ® Employment Tax Deduction have been carried out:

Set tax modifier according to province
Assign province to personnel area/subarea
Define payment keys
Assign customer subtypes to legal grades
Manage type of employment tax deduction calculation
Set employment tax (IRPF) deduction minimum deduction percentage for special cases
Specify reason for employment tax (IRPF) deduction percentage change

Process

You maintain the master data relating to employment tax (IRPF) through the infotypes Tax Data (0062) and ‘Additional Income’ (0090).

The maintenance of the first infotype is obligatory, since without the employee tax data, it is not possible to perform payroll. The standard system provides this infotype for maintenance as part of the personnel action ‘Recruitment’.

The second infotype is not taken into account in payroll, but is used to generate the models 110,111, 190 and 195 for the tax authorities.

To maintain the infotype 0062, fill in the fields corresponding to the following field groups in accordance with the information contained in the description of the infotype Tax Data (0062):

Basic data

Compensation

Employment tax deduction percentage (IRPF)

Adjustment

To maintain the infotype 0090, fill in the corresponding fields in accordance with the information contained in the description of the infotype 'Additional Income' (0090):

Result

Once the fields have been filled, the data that the system needs as basis for the operation process relating to the employment tax (IRPF) calculation is stored in the infotypes.