Infotype 0305 contains the information on the employee’s previous employers.

This information is used for tax calculation at year-end settlement, as happens for infotype 0158.

This infotype is made up of two sections.

The first contains the basic data of the employee’s previous employer, the second is a list of wage types used for employee IRPEF (personal income tax) calculation (settlement).

Wage types

/D01 = Other employers’ taxable amount

/D07 = Other employers’ deductions

/D12 = Other employers’ net IRPEF (sum of taxes paid)

cannot be handled or changed by the user.

These wage types are entered manually in the system which will read their values for year-end settlement.

Instead, you can enter other wage types in the system (e.g. /4C1 – regional surcharge for previous years – or /4N0 – municipal surcharge for next year) and change their definition; these additional wage types can be used for checking purposes but are not usually considered during calculation.

The taxable amount from other employers (/D01) available in this infotype, along with data of remuneration from third parties (/4Z1) derived from info-type 0158 and with the taxable amount for settlement (table T5ITTB) are part of the total taxable amount for target tax calculation, executed by function ICIRP.