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Background documentationIncome Subcategories and CES in Individual Income Declaration

 

The Individual Income Declaration (Report RPCIIDP0) can include amounts from subcategories of income category A according to the monthly income declaration, and amounts from the extraordinary solidarity contribution.

To include the amounts from subcategories of income category A, the individual income declaration reads the cumulation wage types that you set in Customizing for Payroll under Start of the navigation path Payroll: Portugal Next navigation step Reporting and Statistics Next navigation step Income declaration Next navigation step Set wage types for monthly income declaration End of the navigation path. The declaration then processes these amounts as follows:

Subcategory

Cum.wage type

Income type

A11

A11A + A11F

Exempt

A12

A12A + A12F

Exempt

A13

A13A + A13F

Exempt

A14

A14A + A14F

Exempt

A15

A15A + A15F

Exempt

A16

A16A + A16F

Exempt

A17

A17A + A17F

Exempt

A20

A20A + A20F

Non-taxable

A21

A21A + A21F

Non-taxable

A22

A22A + A22F

Non-taxable

A23

A23A + A23F

Non-taxable

A30

A30A + A30F

Non-taxable

A31

A31A + A31F

Non-taxable

A32

A32A + A32F

Non-taxable

To include the amounts from the extraordinary solidarity contribution, the individual income declaration reads the wage types that you set in Customizing for Payroll under Start of the navigation path Payroll: Portugal Next navigation step Social Security Next navigation step Extraordinary solidarity contribution Next navigation step Set wage types relevant for CES End of the navigation path. The declaration then processes these amounts as follows:

Cumulation wage type

Contribution type

C01 + C01F + C01N

Retirement Public Sector

C02 + C02F + C02N

Survivor pension — Public Sector

C04 + C04F + C04N

Retirement Private Sector

C05 + C05F + C05N

Survivor pension — Private Sector