Fiscal Data (B) (Infotype 0101)
Definition
This infotype stores the Belgian fiscal data.
The fiscal data defines the amount due for income tax. The income tax is imposed by the government and is directly deducted from the employee's taxable wages. Actually, the income tax deduction is an advance on the annual, global tax assessment. Income tax is levied for all professional income types.
The amount of tax contribution the employee pays depends on several factors. The wages of the employee are taken into account, as well as the number of persons that are considered the employee's dependents.
Use
Data contained in the Fiscal Data (B) infotype (0101) is divided into four groups:
Data on children
Provide information concerning the children and disabled children who are the employee's dependents for purposes of calculating tax withholdings. Depending on the number of dependent or dependent and disabled children, the employee can qualify for a tax reduction.
Indicate disabled children in both fields in order to calculate the correct tax reduction. For example, a disabled child counts as one child and one disabled child. Disabled children are counted twice in order to determine the total number of dependent children and to properly calculate the tax reduction.
Store data concerning child allowance, the number of children that are considered for child allowance, and the employee's identification number for the child allowance fund.
Data on spouse
These data fields store the fiscally relevant data concerning the employee's spouse. This includes the spouse's income type, an indicator if the spouse is disabled, and the spouse's profession.
This data group allows you to store tax relevant information on the employee as well. You can indicate if the employee is disabled and if the employee is a widowed or an unmarried parent with dependent children. Depending on the data, the employee can qualify for a tax reduction.
Data for other persons
This data group allows you to store fiscal data concerning dependents who are not members of the employee's family.
The data also defines if the employee qualifies for a tax reduction.
In this field add the number of all other persons who are a dependent of the employee, other than the children and spouse.
As with disabled children, indicate dependent disabled persons in both fields in order to calculate the correct tax reduction.
Data for tax calculation
The information stored here further defines general fiscal data.
The marital status stored in this data field is read by the payroll program. Because the marital status is already stored in the Personal Data infotype (0002), the system displays the marital status defined in Personal Data by means of a translation table. You can type over the value for Belgian law enables you to declare a change in the marital status immediately or at the end of the fiscal year.
The marital status added to the Personal Data infotype (0002) is not relevant for payroll; it is used solely for information purposes.
The type tax calculation field allows you to define which tax calculation method to use for this employee (for example, normal tax rules; no deduction; fiscal 'voluntariaat / volontariat', etc.).
Depending on the value you select, the system prompts you to fill in either the desired tax percentage or tax amount in the respective data fields.
Indicate which regulation of holiday wages must be applied (for example, blue-collar or white-collar regulation).
Use this field to add the reason of exemption for administrative purposes and to inform payroll agencies (in case of outsourcing) correctly. For example, include information as taxes paid as self employed, taxes paid abroad, student worker.
Belgium has tax agreements for border workers with Germany, France and the Netherlands. Border workers do not pay taxes in Belgium.
If a person is a border worker, indicate his nationality in this field (French, Dutch or German). You must indicate this to explain (on the tax declaration) why a person is not included in tax calculations.
This code determines the model of fiche 281 for the normal payments of this employee. Whether an employee needs additional fiches or not will be derived from the kind of payments he received. A person who retired early, for example, will normally receive a fiche 281, model 13, for the additional employer's payments. When this person receives the payment of his pension capital, the payment appears on a fiche 281, model 11.
Indicates whether taxes should be calculated for a resident or a non-resident person. They are calculated differently depending upon a person's residency.
If an employee is not fully submitted to the Belgian tax calculation because he pays partial taxes elsewhere, you must include a percentage to indicate which part of the taxable base will be submitted to Belgian tax calculation.
Add information about the employee's obligatory membership to a health insurance institute (mutual sick-fund).
Depending on your system's settings and when you create a new record, a number of these fields can contain default values.
For more information on the individual fields, refer to the field documentation.