Infotype ‘Additional income’ (0090) 

Definition

In this infotype are stored the tax master data relating to payments made which, not yet being stored in the payroll results, should be shown in the employment tax reports. Equally it is used to register in the system the payment to external professionals for services rendered and the amount corresponding to employment tax.

This infotype is not included in payroll, but it should be taken into account that the system will use it when generating tax return models for the Internal Revenue Service. In addition, if desired, it can be taken into account by the program RPIGAE0 when making an estimate of annual deductible revenue.

If you do not wish to use this infotype, the corresponding data for Financial Accounting can alternatively be loaded to create the models mentioned above.

Use

Through the data (amounts, etc.) entered in this infotype, a record is kept in the system of the additional income an employee or external professional has received and the corresponding amount retained as employment tax.

Equally, as mentioned above, the data of this infotype will be used in the preparation of the corresponding tax return models for the Internal Revenue Service, as well as , optionally, in the estimation of deductible revenues.

Structure

The infotype ‘Additional income’ has the following field groups:

Income data

This group of fields contains the data related to additional income in general.

The field corresponding to the tax modifier has special importance in relation with the preparation of model 190 for the Internal Revenue Service. This field is completed automatically with the contents of the analogous field of the infotype 'Tax data' (0062). If the employee/external professional does not have infotype 0062, the tax modifier maintained in the table “Assignation of tax modifier to province’ (T5E20) for the province will be taken.

‘Payment key’ field : The payment key shown here is the key under which the employee or external professional obtains the income. The value shown is checked by the system in accordance with the view ‘Payment keys – Infotype 0090’, in which the creation of a record of this infotype should be allowed for the payment key.

‘Payment sub-key’ field : The new model 190 requires the breaking down of withholdings/income by withholding tax sub-key. For this it is necessary to indicate the payment sub-key in the whole record of infotype 0090.

‘Payment’ field: Given that it is not possible to deduct the ‘’computed income" characteristic of the payment key (formerly payment keys F, H, J, L), it is necessary to show explicitly this condition in infotype 0090. For this you can choose one of the possibilities offered by help F4 for this field.

Irregular income

As the condition of ‘irregular income’ can no longer be deducted from the payment key (formerly the payment key D allowed the classification of the payment as irregular income), it is necessary to show this condition explicitly in infotype 0090. In model 190 it is necessary to show the withholding of irregular income. The fields of this group are used for that purpose. In the field ‘Withholding amount’, the amount corresponding to the withholding should be shown, while in the field ‘Withholding percentage’ corresponds to the percentage of integration required in some regions (Gipuzkoa, Alava).

Additional data

The fields of this group of fields are purely informative and can be used freely by the client.

Integration

When you create a new record of this infotype, the system sets values for some fields by default which take the data entered into the infotypes ‘Organisational assignation’ (0001), and ‘Personal data’(0002).

See also:

Program of estimation of annual deductible revenue RPIGA0E0

Employment tax reports.