Social Insurance Calculation in the Payroll (SAP Library

Social Insurance Calculation in the Payroll

The Social Insurance contribution calculation process for the current period is integrated into the main schema of the Spanish payroll E000, which includes the subschema ESV0 (Social Insurance) as well as other subschemas directly related to the Social Insurance processing which contain the corresponding functions and rules. For contribution calculations for a deferred period, you use the schema ED00, with the subschema ESVD (Social Insurance deferred month) as well as other related subschemas. All the relevant subschemas are activated when you carry out the payroll process for the corresponding payroll period.

See also:

Current period and deferred month

The system specifies the Social Insurance contribution amounts bases on the wage and special payments received by the worker, according to the contribution types and current maximum and minimum contribution bases, taking into account the days worked, days of temporary work incapacity, etc. If changes are produced with retroactive effect for already calculated periods, the system returns to these periods and calculates them again (retroactive accounting).

The correct Social Insurance contribution calculation in the payroll process is linked to the system check of data entered in the ’Social Insurance’ infotype (0061).

Settings in the Implementation Guide

In order for the calculation of Social Insurance contribution bases and contributions to be integrated correctly in to the payroll process, in the implementation guide the activities related to the setting of

the master data must have already carried out

as well as the following settings related to payroll, indicated under Payroll ® Social Insurance:

Define bases and Social Insurance contribution types

Identify relevant wage types for bases

Identify relevant wage types for pro rata

Check IT days subject to contribution

Rounding of contribution bases

Overtime average calculation

Check monthly base for daily workers

Check correction of regulatory base for TI

Check optimization for IMS contributions

Check that the regulatory basis does not exceed the maximum IA/ID bases

Activate the deferred month payroll run

Set training contracts

Description of the process

In general, the calculation process of Social Insurance contribution bases and contributions follows the following steps:

Reading of basic employee data (work center, basic pay, etc.) as well as the corresponding Social Insurance and contract master data.
Setting of the user wage types identified as wage types subject to contribution wage types or as special payments.
Reading of time-limited constant tables (percentages, minimum and maximum bases, etc.).
Specification of the number of calendar days worked that are subject to contribution.
Specification of employee vacations or vacation pay in the settlement month.
Specification of the employee paid/unpaid absences in the settlement month (for example, TI days, strikes).
Allocation of special payments.
Specification of the regulatory basis.
Specification of possible changes with a retroactive nature in employee contribution conditions and the calculation of any corresponding retroactive accounting.
Calculation of Social Insurance contribution amounts.
Posting of results to financial accounting and cost accounting.
Printing of appropriate forms.

See also:

The Spanish payroll schema