Infotype ‘Tax data’ (0062) 

Definition

In this infotype are stored the tax data for each employee.

It is compulsory to complete this infotype for all employees, because the information contained in it is used by the system in the payroll run, as well as a series of standard programs which are processed later to create the corresponding evaluation for the Internal Revenue Service. Likewise, this information is used for statistical objectives.

Use

Through the data introduced in this infotype, you inform the system of the conditions applicable to the employee in question when determining the withholdings and revenue on account of employment tax and the form of taking them into account in the payroll.

This infotype fulfils the requirements of the new regulatory legislation of 1^st January 1999. The functionality of some of the fields of the infotype will change depending on the date of validity and the tax modifier shown. If the date is prior to 1^st January 1999 or the tax modifier corresponds to a region where the old computation mode of employment tax is maintained, the user will be offered the previous functionality to the application of the new regulatory legislation.

Structure

The infotype ‘Tax data’ has the following field groups:

Basic data

This field group contains both administrative data and relevant tax data for the payroll.

The tax payer’s reference number contains the value proposed by the infotype ‘Personal Data’ (0002), if the accreditative identity documents correspond to a National Identity Document or a Foreigner Identity Number. In other cases, this field is left blank and should be completed manually. The system checks the control digit.

The ‘Province’ and ‘tax modif.’ fields set the computation mode of employment tax for the employee.

·         The value of the field ‘Province’ is proposed by the view Personnel Area/Subarea - Regions according to the settings carried out in the implementation guide of payroll calculation in the system. The province indicated here will be that in which the model 190 for the employee is delivered. The value of this field is also useful with a view to the preparation of the system for future fiscal changes at province level and uncoupling in the future the employment calculation mode in the payroll of the regional peculiarities in the production of Internal Revenue Service models (models 110/111, 190, 296).

·         The value of the field ‘Tax modif.’ sets the calculation type (prior to or later than 1.1.1999) of employment tax which will be applied to the employee, according to the province. The value of this field is proposed by the table ‘Assignation of tax modifier by province’ (V_5E20), in which the assignation between the province and the tax modifier takes place. Said table is customised in the implementation guide for payroll.

In calculation prior to 1.1.1999 the content of the fields ‘Marital status’ and ‘Family members’ (No. of descendents) is proposed by the infotype ‘Personal data’ (0002). The values proposed by the system in this field can be modified manually in case of necessity.

In calculation later than 1.1.1999 the content of the field ‘Marital status’ comes from the infotype ‘Personal data’ (0002). The data relative to family members comes from the infotype 'Family/related person' (0021) and cannot be modified. You can view the data about individual ascendent and descendent family members dependent on the employee by selecting the spectacles symbol.

The value of the field ‘Payment key’ represents the labour relation of the worker. It should be selected according to the tax modifier and it is checked by the system.

The data entered in the fields ‘Personal situation’ and ‘Disability category’ will be used to calculate the salary free of employment tax deduction of the taxpayer.

Remunerations

The fields of this group are used to set the withholding base rate (‘Payable base’). You can introduce the amounts of these fields either manually or launching the program 'Estimation of deductible revenue' (RPIGA0E0) This program makes an estimate of the corresponding amounts and updates the fields of this group from the system’s existing data.

The field ‘Imputed income’ behaves differently according to the calculation used. If the date is prior to 1^st January 1999 or the tax modifier corresponds to a region where the old employment tax calculation is maintained (Foral), the field ‘Imputed income’ is not taken into account. Imputed income which must be added to the payable base appear in the field ‘Gross wage’. In this case, the field ‘Imputed income’ is maintained in the system for historical reasons and cannot be changed because compatibility problems arise with existing data from previous years in client systems. If the date is later than 1.1.1999 (new employment tax calculation), the computed income is added to the payable base and therefore carries the sign ‘+’ in the infotype.

The field ‘Payable base’ which is used to calculate the withholding tax type is purely informative in this infotype. It is irrelevant for checks relating to payroll.

Employment withholding tax type

The percentage shown in the field ‘Calculated’ of this group of fields is calculated automatically by the system and is the withholding tax type which is applied directly to the workers. In the field ‘Applied’ you can show a percentage different to that calculated by the system, should a situation occur which justifies it. If you complete the field ‘Applied’ and the tax type applied is less than that calculated, that is, it reduces the withholding tax type, it must also show the corresponding motive in the filed ‘Reduction motive’.

In the case of computed income, the calculated percentage is always used and not the applied percentage. If you wish to use the applied percentage, you must fix the corresponding constant from the implementation guide for payroll under Employment tax. ® Fix percentage applied for computed income .

In addition, there is the field ‘Calculated percentage (only database, without display)’ which SAP makes available to clients to make queries. This field contains the same value as the field ‘Calculated percentage’ mentioned above, the difference is that this new field is NOT displayed, but it IS stored in the database (the field ‘Calculated percentage’ is displayed, but not stored).

Please bear in mind that SAP takes no responsibility for this field always being updated, because it is only updated when the client makes the corresponding record (above all if there has been a change). Therefore it is the client’s responsibility to see that this field is updated.

Adjustment

The fields of this group are devoted to the adjustment of the withholding tax type. Said adjustment is necessary for example if changes are made to the remuneration initially taken into account to set the calculation base of the withholding. This change could be due, for example, to the change of the collective agreement, to the change of personal or family circumstances, or also, because after the conclusion of the period initially foreseen in the contract, the worker continues working in the company or goes back to do so at a later date,

The field ‘Withholdings’ contains the amount corresponding to the withholdings made from the employee until the moment of adjustment.

The field ‘Gross received’ contains the amount corresponding to the gross received by the employee until the moment of adjustment.

The amounts of these fields are updated by the program 'Estimation of deductible revenue' (RPIGA0E0) mentioned above. This program should be launched on the date of the change. The program carries out a new estimate of the amounts to be received by the worker after the adjustment from the existing payroll results.

Integration

When you create a new record of this infotype, the system sets values for some fields by default which are taken from the data entered into the infotypes ‘Organisational assignation’ (0001), ‘Personal data’(0002) and ‘Family/related person’ (0021).

When you save the entered data, the system reads the tables of control set in the implementation guide of the master data of personnel management under Administration of staff ® Payroll data ® Employment tax., to check that said data are correct.

See also:

Employment tax master data.