Programme SAP HMXCDEM0 - Multiple electronic documents

DOCUMENTATION

Purpose This report generates a TemSe file per Company Code in order to outputAttachment 1, on salaries and wages, of the Multiple Declaration. This file is then used by the software provided by the government (alsocalled DIM). Warning From February 18th 2009 this report will no longer maintained. Insteadprocess report Annual Declaration (HMXCDAN0). Integration Prerequisites All wage types that must be issued in the informative declaration ofwages and salaries should have an evaluation class value of 12. For thissetting, see the section of the implementation guide (IMG) on Payroll Mexico-> Taxes -> Income Tax -> Wage types -> Define wage types for informative wage declaration Selection The selection screen allows you to enter the following information, aswell as the standard SAP selection criteria: Company RFC Year being declared Total income to be compared: in this field, you indicate how many employees you wish to run the report for, based on their annual income.For example, you can set it so that the report is run only for employeeswith an annual income of 400,000 pesos or less. All other employees willneed to submit their annual tax declaration personally. Adjustment excluded according to TI taxes: if you check this box, the report is only generated for employees for whom the Exclude fromprocess box is checked in Infotype 0561 (Tax Data). If you do notcheck this box, the report is generated for all employees. Assimilated key: in this field, you select the type of assimilated employee for whom you wish to run this report. To run thereport for remunerated employees, select the value blank. Date of annual adjustment: this selection criteria is used to indicate the date on which the annual adjustment was carried out. Thereport analyzes the payroll results for the specified date anddetermines whether or not the annual adjustment was made. If thedefinitive annual adjustment has been made on different dates, SAPrecommends that you process this report a number of times, one for eachadjustment date, selecting the employees corresponding to theadjustment. If the value of this setting is initial, you will determinewhether the annual adjustment was made with the last payroll result ofthe year in question, taking into account that this payroll result canbe an ordinary or off-cycle payroll. It is also important to note thatif the annual adjustment was made in the following year, there is noreason for using this setting after it has been confirmed that it is notthe current year. Informative off-cycles: these fields are used to specify the off-cycle payroll reasons that you wish to include in the report. Add Savings Fund to Pension Fund Extended Format: If you check this box, the report generates the TemSe file with the same fields total as any section of the MultipleInformative Declaration left blank. For example, the "Payments forseparations, retirements, pensions or retirement payments" section canbe left blank because they are not applied. However, the reportgenerates the fields and fills them with zeros. This makes it easier toanalyze the information contained in the TemSe file. Output A description of the sections of the Multiple Informative Declarationgenerated by the report now follows: Heading data Period: Start month and end month. Personal data: Mother and father's name(s) and surname(s). Obtained from infotype 002 (Personal data). Federal Taxpayers Register: obtained from infotype 0185 (Identification Documents), subtype 02 (Federal Taxpayers Register). CURP: obtained from infotype 0002. If the employer made the annual calculation: to determine whether or not the annual adjustment was made, the existence of the Annual adjustmenttax (/446), and Preceding year adjustment tax (/449) wage types areanalyzed. If any of these wage types exists in the cluster, then theannual adjustment was performed. If the employee is a union member: an employee is determined to be a union member if infotype 0057 (Associations) exists. Key of the state where the employee carried out the services: obtained from table T7MX24. This includes the value indicated in the officialformat. RFC of other employers: obtained from infotype 0371 (Deductions from other employment), all subtypes and table MXCRT for RFCs other than thecurrent one. Output will be limited to ten RFCs. This field is onlyprinted if the annual adjustment was made. Rate used: to determine the rate that was used (year being declared or updated rate applicable in 1991), the calculation method applied duringthe annual tax adjustment is analyzed (TAX cluster table). Geographical area of minimum wage: obtained from table T7MX64 (Implementation Guide, section Personnel Management -> PersonnelManagement -> Personal Data -> Addresses -> Checkassignation of economic areas). For this, the tax location of theEmployer Register is determined using table T7MX24 (ImplementationGuide, section Personnel Management -> Personnel Management ->Payroll data -> IMSS data -> Define the address of theIMSS Employer Register). Assimilated key, if applicable: The value selected on the selection screen of this report is displayed for assimilated employees. Proportion of subsidy applied: the proportion stored in the TAX IT cluster table, PRSUA field, is obtained for the last payroll periodselected in the cluster. If this field is at zero: If the rate of the year selected on screen was applied, this field willbe the same as the Subsidy proportion field obtained from tableT7MX16 for the company being processed (Implementation Guide, sectionCalculation of Mexico payroll -> Taxes -> Income Tax ->Update fiscal tax subsidy). If the rate of the year selected on screen was not applied, this fieldwill be the same as the 1991 Subsidy proportion obtained fromtable T7MX16 for the company being processed. This field is only included if the annual adjustment was made. Income Tax (Overview) Total wages, salaries and assimilated items: sum of the taxed income exempt from the above section plus the amounts paid for pensions andtermination. Exempt income: sum of income exempt from the above section plus the exempt amounts for pensions and termination. Non-cumulative income: sum of income that cannot be accumulated in separation payments (pension and termination). Cumulative income: difference between Total wages, salaries and assimilated items less Exempt income less non-cumulative income. Tax in line with annual rate: wage types /402 and /40G. Wage type /40G is read from table MXCRT of the following year. Accredited subsidy amount: wage types /405 and /40J. Wage type /40J is read from table MXCRT of the following year. Non-accredited subsidy amount: wage types /406 and /40K. Wage type /40K is read from table MXCRT of the following year. Accredited subsidy amount, fraction III (only for 2001): this field is not updated in this report. Non-accredited subsidy amount, fraction IV (only for 2001): this field is not updated in this report. Tax on cumulative income. This field is only included if the annual adjustment was carried out: /440 Regular tax /446 Annual adjustment tax /447 Extraordinary tax /449 Annual adjustment tax - previous year Tax on non-cumulative income. This field is only included if the annual adjustment was carried out: /44B Non-recurring pension tax /44C Recurring pension tax /445 Settlement tax Income tax applicable in the year declared: /440 Regular tax /447 Extraordinary tax /446 Annual adjustment tax /449 Annual adjustment tax - previous year Tax deducted during year declared /440 Regular tax /447 Extraordinary tax /44B Non-recurring pension tax /44C Recurring pension tax /445 Settlement tax /446 Annual adjustment tax /449 Annual adjustment tax - previous year Unless otherwise stated, the technical wage types above are read fromthe cumulated results table (MXCRT) for the processing year selected onscreen. When it is stated that the wage type corresponds to theadjustment of the previous year, it should be noted that the same table(MXCRT) is accessed for the year after that selected on screen. Payments for separations, retirements, pensions or retirementpayments The fields in this section will only have a value in the report outputif it is determined that the employee received pension payments (Totalincome in partial payments other than zero, or Total amount paid as asingle payment other than zero). If the employee has not received thistype of payments, the fields in this section will be reported as zeros. Total amount paid as a single payment: wage type /456. Total income in partial payments: wage type /45G. Daily amount paid for retirements, pensions or partial retirement payments: this is obtained by dividing wage type /45G among wage type/40C. Amount that would have been paid during the period if a non-recurring payment had not been made for retirements, pensions or partialretirement: wage type /45H. Number of days: wage type /40D. If this wage type is zero, include the value of wage type /40C. Exempt income: is the addition of wage types /424, /42A and /421. Taxable income: this is obtained by subtracting the wage types /424, /42A and /421 from the wage types /45G and /456. Cumulative income: this is obtained by subtracting wage type /424 from wage type /45G. You must also add wage type /45H and subtract wage type/42A. Non-cumulative income: this is obtained by subtracting wage type /421 from wage type /456. Tax deductions: this is obtained by adding wage types /44B and /44C. Other separate payments The fields in this section will have a value in the report output if itis determined that the employer received termination payments (Totalamount paid other than zero). If the employee has not received this typeof payments, all of the fields in this section will contain the valuezero. Total amount paid: wage type /457. Number of years of employee's service: wage type /45A. Exempt income: wage type /425. Taxed income: obtained by subtracting the exempt income from the total amount paid. Cumulative income: wage type /45D. This wage type is read from the Results Table (RT). Tax on last regular monthly wage: this is obtained from wage type /45P. If this wage type does not exist, it is calculated with the same taxbase as wage type /45D with the "ME01" direct rate and subsidyproportion current at the time of termination. Non-cumulative income: this is obtained from subtracting the cumulative income from the taxed income. Tax deductions: wage type /445. Payments made by the employer to employees These are obtained from user wage types, through the Results Table (RT)for all periods of the year being processed selected on screen. It isnot necessary to cumulate these wage types. The selection is based onthe settings indicated in the Implementation Guide, in sectionPayroll Mexico-> Income Tax -> Wage types -> Define wage types for Informative Wage Declaration Remember that the evaluation class 12 performance values correspond tothe exempt amounts paid, even though the report generates the exempttaxed amounts as output. If a payment is 100% exempt, it is sufficientto configure the wage type is an exempt item. There is no need togenerate two items. The performance values 10 and 11 (Exempt paid savings fund) are notused. The following wage types are accessed instead of these values: /420 Exempt savings fund /458 Taxed savings fund /45F Company contribution to savings fund The savings fund amounts to be included as output are determined in thereport. The following performance values are no longer used in evaluation class12: 52 Paid retirement payment 53 Exempt retirement payment 54 Paid seniority premium 55 Exempt seniority premium 56 Paid retirement, pension or retirement payments 57 Exempt retirement, pension or retirement payments The values of payments made by other employers are obtained from infotype 0371 (Deductions from other employment), all subtypes and tableMXCRT for RFCs other than the current one. These values are onlyobtained if the annual adjustment was calculated for the employee. Eachvalue is assigned to the corresponding section (Taxed or Exempt). The wage types of other employers obtained from infotype 0371 are as follows: /460 Taxed income at other companies /461 Exempt income at other companies The wage types of other employers obtained from table MXCRT are as follows: /400 Regular taxed basis /410 Extraordinary taxed basis /430 Regular exempt basis /431 Extraordinary exempt basis Wage type /457 minus wage type /425 Wage type /45G minus wage type /424 Wage type /456 minus wage type /42A. Social Welfare is a special case in the application of exempt amounts. Each of the values corresponding to paid concepts in evaluation class 12(values 14, 16, 18, 20, 22, 24, 26, 28, 30, 34, 36, 38 and 60) must beconfigured; that is, in the user wage types. For the exempt part, it isenough to configure just one of the values corresponding to the exemptwage types (value 15, 17, etc.). SAP suggests that you configure wagetype /422 (Social Welfare Exemption) with one of these values. Thereport also accesses the value of wage type /40Q (Social WelfareExemption - Previous Year), which does not have to be configured withevaluation class 12. The report internally allocates the exempt amount corresponding to each paid social welfare wage type in the order in which they appear inevaluation class 12. This means that it will first allocate the exemptamount to Paid Food Vouchers, and the exempt amount will decrease by theamount allocated; if there is any exempt amount remaining, then thereport will allocate it to Paid Restaurant Vouchers; the exempt amountwill decrease again by the allocated amount, etc. It continues until allof the exempt amount is used up. The fields in this section are displayed in blank for assimilatedemployees. Income tax on salaries and wages Sum of taxed salaries and wages income: /400 Regular taxed basis /410 Extraordinary taxed basis Wage type /457 minus wage type /425 Wage type /45G minus wage type /424 Wage type /456 minus wage type /42A /40M regular taxed basis prev. year For employees for whom the annual adjustment has been carried out, thevalues obtained in the payments made by other employers must also beadded. These are obtained from table MXCRT for other RFC wage types/400, /410, /456, /457, /45G less wage types /424, /425 and /42A) andthe Deductions from other Employment infotype (0371) (wage type /460). Sum of exempt salaries and wages income: /430 Regular exempt basis - /420 Tax exempt savings fund contribution /431 Extraordinary exempt basis /424 Recurring pension exemption /42A Non-recurring pension proportional exemption /40Q Social Welfare tax exempt amount prev. year For employees for whom the annual adjustment has been carried out, thevalues obtained in the payments made by other employees must also beadded. These are obtained from table MXCRT for other RFCs (the sum ofwage types /430, /431, /424 and /42A) and infotype 0371 Deductions fromother employment (0371) (wage type /461). Tax deducted during the year /440 Regular tax /447 Extraordinary tax /446 Annual adjustment tax Tax deducted by other employer(s) during the year: these values are obtained from infotype 0371 (Deductions in Other Jobs), all subtypes,and from table MXCRT for all RFCs other than the current one. The wagetypes for other employees that are obtained from infotype 0371 are: /464 Tax deducted at other companies The wage types for other employees obtained from table MXCRT are: /440 Regular tax /447 Extraordinary tax /44B Non-recurring pension tax /44C Recurring pension tax /445 Settlement tax /446 Annual adjustment tax A positive balance calculated for the year being declared, which the employer will offset during the following year or request reimbursementof. This field is not maintained in this report. A positive balance for the previous year which was not offset during the year being declared: this field is not maintained in this report. The sum of amounts received by the employee as wage credit: wage types /404 and /40I. Wage type /40I is read from the MXCRT table for thefollowing year. Wage credit paid to the employee in cash during the year: wage type /401 and wage type /44A. Wage type /44A is read from table MXCRT for thefollowing year. Total income obtained from social welfare benefits: wage type /450 Sum of exempt income obtained from social welfare benefits: wage types /422 and /40Q. Wage type /40Q is read from table MXCRT for the followingyear.