Social Insurance-Liable Days and Part-Periods
How are SI days determined?
Social insurance contributions must be paid for each calendar day that a person is employed. This is known as a social insurance day (SI day).
You must determine the SI days for the respective payroll period in order to calculate contributions.
For a monthly payroll run, the payroll period is set at 30 SI days.
Exceptions:
In the following cases, a) through f), this rule does not apply:
In these cases, the effective calendar days are paid out. A calendar day can only be calculated as a SI day if it is outside the time-frames in b), c), d) or e). If a calendar day falls within periods b), c), d) or e), the SI days must be correspondingly reduced.
You employee, Karl Schmitt, is sick. The last day of continued pay is 15.01.1997.
From 16.01.1997 to 23.01.1997, Mr. Schmitt receives sick pay (see b).
He is back in work from 24.01.1997 to 31.01.1997.
January has 31 calendar days. To calculate the SI days, these calendar days are reduced by the number of days that Mr. Schmitt was receiving sick pay:
31 calendar days minus 6 days sick pay = 25 SI days
In the standard system, SI days are determined in the payroll run per payroll period, and stored in the secondary wage type /303: SI Days.
How does the system recognize these exceptions?
The end of an employment contract (exception a), is shown in the system using the personnel action Leaving. Through this action, the Employment status field in the Actions infotype (0000), changes from active to left. For a change of legal person (exception a), the legal person field changes in the Organizational Assignment infotype (0001).
For changes in the official social insurance key (exception f), you must maintain the relevant data in the Social Insurance D infotype (0013).
For the remaining exceptions b), c), d) and e), the system recognizes the corresponding absence category. Here, you must enter the relevant absence category information for social insurance. For more information, see the section Absences and Social Insurance.
When are partial periods created for exceptional cases?
When an employment contract ends, or if the legal person changes within a month (exception a), a split is created in the internal table WPBP. This table WPBP (Work Place Basic Pay), contains the employee’s work center and basic pay data, imported during the payroll run, using the function WPBP.
In addition, a split is created in the internal SI table. The SI table (Social Insurance) contains the employee’s SI data, imported during the payroll run.
Your employee Andrea Austritt leaves your company on 24.04. There are therefore two partial periods:
Period 01: 01.04. to 24.04.
Period 02: 25.04. to 30.04.
The valid data for the periods is stored in the internal tables WPBP and SV under the respective period indicators (01, 02).
For a change in the social insurance key or
health insurance fund within a period (exception f), a split is created in the internal SI table.
Your employee Andrea Austritt changes her health insurance fund on 24.04. There are therefore two partial periods:
Period 01: 01.04. to 24.04.
Period 02: 25.04. to 30.04.
The valid data for the periods is stored in the internal SI table under the respective period indicators (01, 02).
For the remaining exceptions b, c, d and e, the relevant absences are entered in the Absences infotype (2001). These absences are imported into the internal table AB (ABsences) in the payroll run, using the function RAB (Read ABsences). The data for different periods is stored with a split indicator.
Your employee Andrea Austritt is sick from 02.04. to 08.04.
There is therefore one partial period:
Period 01: 02.04. to 08.04.
The valid absence data for this partial period is stored in the internal AB table under the relevant period indicator (in this case, 01).
As the valuation of an absence can change over time, such a SI split is not sufficient. For more information on Absences and Social Insurance, see the following section.
See:
Absences and Social Insurance