Infotype ‘Additional Income’ (0090) 

Definition

This infotype contains the master tax data regarding payments made that, although they are not stored in the payroll results, should still be reflected in employment tax reports. Likewise it is used to register in the system the payment of external professionals for services rendered and the corresponding amount deducted for the employment tax (I.R.P.F.).

This infotype is not included in payroll, but it must be taken into account that the system uses it to generate the models 110, 190 and 195 for the Internal Revenue Service. In addition, if you desire, it can be taken into account by the program RPIGAE0 when the time comes to carry out an estimate of annual taxable income.

If you do not wish to use this infotype, you can load the data corresponding to Financial Accounting to create the above-mentioned forms.

Use

Through the data (amounts etc.) entered in this infotype, the system records the additional income an employee or third party has received and the corresponding amount deducted as employment tax deduction.

Likewise, as mentioned above, you use the data in this infotype to create the corresponding models for tax declaration to the Internal Revenue Service, as well as, optionally, to estimate the taxable income

Structure

The infotype ‘Additional Income’ consists of the following field groups:

Income data

This field group contains the data related to additional income in general.

The field corresponding to the tax modifier has special importance in relation to the elaboration of model 190 for the Internal Revenue Service. This field is automatically filled by the content of the analogous field of the infotype ‘Tax data’ (0062). If the employee does not have infotype 0062, you take the tax modifier maintained in the new table ‘Assignment of tax modifiers by province’ (T5E20) for the province.

Field ‘Payment key’: The payment key specified here is the key through which the employee or external supplier obtains the payment. The value specified is checked by the system in accordance with the view ‘Payment Keys’ - infotype 0090, in which the creation of a record of this infotype for the payment key must be allowed.

Field ‘Payment subkey’: The new model 190 demands the breakdown of bases and deductions/payments per deduction subkey. That is why it is necessary to show the payment subkey in all registers of infotype 0090.

Field ‘Payment’: Since it is no longer possible to deduce the ‘Payment in kind’ characteristic from the payment key (previously payment keys F, H, J, L), you must explicitly indicate this condition in infotype 0090 by choosing one of the possibilities for payment type.

Irregular income

Since it is no longer possible to deduce the condition of ‘Irregular income’ from the payment key (previously payment key D allowed you to classify the payment as irregular income), you must explicitly indicate this condition in infotype 0090 In the model 190 it is necessary to show the reduction of regular performance. The fields of this group are used for that purpose. The field ‘Amount reduction’ should contain the amount corresponding to the reduction, while the field ‘Percentage reduction’ corresponds to the payment percentage demanded in some regions (Gipuzkoa, Alava).

Additional data

The fields in this field group are purely informative and are at the customer’s disposal.

Integration

When you create a new record in this infotype, the system specifies default values for some fields, which it takes from the data entered in the ‘Organizational Assignment’ infotype (0001) and ‘Personal Data’ infotype (0002).

See also:

Employment Tax (IRPF) Master Data