Infotype 0154 (Social Security and Contribution Data)
Definition
Use this infotype to manage the social security and contribution data for each employee.
Note: you must maintain this infotype for all employees, since the information contained in it is used by the system in the payroll run. It is also used by the system in a series of standard programs executed after the payroll run, as well as for statistical purposes.
Use
The data entered in this infotype informs the system about the terms which can be applied to the employee concerning social security and contribution issues.
For example, this infotype contains cumulations associated with the employee (tax base/taxation type). The contributions that the employees have to pay vary according to the cumulation types they are subject to.
The infotype reads the contribution indicator required by the system in order to process the IPREV function (contribution calculation).
Structure
The Social Security and Contribution Data infotype is made up of basic data as well as the following field groups:
Social Security Data
This field group includes the various indicators of the social security institutions and of the region to which the employee belongs, as well as other data related to these institutions (for example, the employee work place required for form DM10).
Many of these indicators are individual: for example, the INPDAI (the Italian Institute of Social Security for Industrial Companies’ Executives) executive account is exclusive: if it is filled in, the INPS (National Institute for Social Security) indicator cannot be input and vice versa.
Contributions
Contribution calculation functions are developed for all the tax bases the employee is subject to via this infotype, according to the rules of the contribution indicator specified.
Field group «contributions» contains the employee’s tax base specification. The indicator related to the first column, included between 41 and 74 (social security cumulations), refers to the taxation type. This indicator is derived from the cumulation wage type that calculates the contributions (for example, wage type 41 Pension Adjustment Fund derives from Cumulation wage type /141).
Wage types included in cumulations are defined in table T512W. These cumulations vary because there are many institutions in charge of this function and it is not possible to encode all the cumulations.
Once the wage type or the cumulation has been identified, you must assign an indicator to the fund, which is defined in table V_T5ITC1_1; the indicator contained in the third column refers to the contribution indicator.
If the contribution percentage changes, you only need to change the data in the related table.
Integration
Infotype 0154 is associated with payroll rules.
This operation is carried out manually when the employee is hired. The employee group determines the payroll rules applied to a tax base. The group depends on the contract type and on the employee’s pay scale indicator.
The tax base is determined in table T512W, where cumulations are set.
Infotype 0154 shows the cumulations set for a specific company. These cumulations must have been previously defined in table T5ITCJ (CS for the description).
For example, indicator C001 defines the payroll rules for a full-time employee.