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Description
This report generates a TemSe file by company code, for issuing form 90Bof the wages and salaries information declaration
As well as the standard SAP selection criteria, the followinginformation can be entered in the report's selection screen:
Company RFC
Year to be declared: The wages and salaries information declaration willbe issued for the year indicated.
Type of declaration to be generated.
Issuing method: two selection buttons allow form 90-A or 90-B to beissued. Precondition
All wage types to be issued in the wages and salaries informationdeclaration must have a value in evaluation class 12. To set them, seethe Implementation Guide, under Payroll Mexico -> Tax -> Income Tax-> Wage types -> Define wage types for the wages and salariesinformation declaration .Output
The list generated by this report shows the details of each companycode.
The TemSe file generated by this report can be displayed by selecting itfrom the output screen. Additional_hints
- The economic zone is obtained from table T7MX64 (Implementation Guide,
in the section Personnel administration -> Personnel administrationPersonal data -> Addresses -> Check allocation of economic zones), bydetermining the tax location of the Employer Registration according totable T7MX24 (Implementation Guide, in the section Personneladministration -> Personnel admnistration -> Payroll data -> IMSS data-> Define address of IMSS Employer Registration).
- To determine whether or not the annual tax adjustment has been carried
out, the system analyses whether the Annual Adjustment Amount (/446),Annual Adjustment Credit (/448), Adjustment Amt, Prev. Yr (/449), andAdjustment Credit, Prev. Year (/44A) wage types exist. If any of thesewage types do exist in the cluster, then the annual adjustment has beencarried out. It is important to know whether the annual adjustment wascarried out in order to know what information to include, and what notto include, in the output file.
- To determine the rate that was used (that of the fiscal year being
declared or the updated 1991 rate), the system analyses the value of thecorresponding screen parameter.
List of the subsidy proportions used
Subsidy proportion calculated in accordance with the provisions inforce in the fiscal year being declared (only for fiscal years otherthan 2001):
- The proportion is obtained from table T7MX16 (Implementation Guide, in
the section Payroll Mexico -> Tax -> Income tax -> Maintain taxsubsidy), for the 31st of December of the year specified on thescreen.
Subsidy proportion calculated in accordance with the provisions inforce in 1991:
- The existing proportion is obtained from table T7MX16 (Implementation
Guide, in the section Payroll Mexico -> Tax -> Income tax ->Maintain tax subsidy), for the 31st of December of the year specifiedon the screen.
Subsidy proportion Fraction I (for fiscal year 2001 only):
- The last proportion in force between the 1st of January and the 30th of
September on the year selected on the screen is obtained from tableT7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax-> Income tax -> Maintain tax subsidy), the last valid proportionbetween 1st January and 30th September of the year selected on thescreen.
Subsidy proportion Fraction II (for fiscal year 2001 only):
- The last proportion in force between the 1st of October and the 31st of
December of the year specified on the screen is obtained from tableT7MX16 (Implementation Guide, in the section Payroll Mexico -> Tax-> Income tax -> Maintain tax subsidy).
Technical details of the wage types used in this report
Employee details (user wage types):
These user wage types are obtained from the results table (RT) for allthe periods of the year being processed, as specified on the screen. Itis not necessary to cumulate these wage types. The selection is based onthe settings made in the Implementation Guide, in the sectionPayroll Mexico -> Income tax -> Wage types -> Define wage types forthe salaries and wages information declaration (evaluation class 12).Please note that different values must be used for taxed and exemptitems in this setting. If a payment is 100% exempt, then the wage typecan simply be customized as exempt and there is not need to generate asecond wage type.
Employee details (technical wage types):
Double time and worked days off per week (/H02): This wage typeis not configured through evaluation class 12. In any case, nor is itnecessary to cumulate it in the cumulated results table (MXCRT).
The following information is included in the TemSe file generated.
Taxable bases for rate:
- Ordinary tax basis for tax (/400)
- Extraordinary tax basis for tax (/410)
- Ordinary tax basis, prev year, for tax (/40M)
- Seniority bonus relevant for tax (/457): This wage type is added
to the taxable basis as of release 4.6B.
- Periodic pension (/45G): This wage type is added to the
taxable basis as of release 4.6B.
- Tax exempt seniority bonus (/425): This wage type is added to the
taxable basis as of release 4.6B.
Annual tax in accordance with the rate (this information is onlyincluded if the annual tax adjustment has been carried out):
- Gross tax (/402)
- Gross tax, previous year (/40G)
Accredited subsidy amount in accorance with legislation (only forfiscal years other than 2001, and included only if the annual taxadjustment was carried out):
- Accredited subsidy (/405)
- Accredited subsidy, previous year (/40J)
Accredited subsidy amount Fraction III (only for fiscal years otherthan 2001, and included only if the annual tax adjustment was carriedout):
- Gross tax subsidy (/403)
- Gross tax subsidy, previous year (/40H)
The result will be the same as adding up these wage types andmultiplying the product of the sum by the proportion of Fraction I. Theresult is then divided by 12 and multiplied by nine.
Accredited subsidy amount Fraction IV (only for the fiscal year2001, and included only if the annual tax adjustment was carried out):
- Gross tax subsidy (/403)
- Gross tax subsidy, previous year (/40H)
The result will be the same as adding up these wage types andmultiplying the product of the sum by the proportion of Fraction II. Theresult is then divided by 12 and multiplied by three.
Annual credit on wage in accordance with legislation (included onlyif the annual tax adjustment has been carried out):
- Credit on gross wage (/404)
- Credit on gross wage, previous year (/40I)
Number of days worked by the employee during the fiscal year beingdeclared:
- Profit sharing days (/31E)
Proportion applied:
The proportion is obtained from table T7MX16 (Implementation Guide, inthe section Payroll Mexico -> Tax -> Income tax -> Maintain taxsubsidy), for the 31st of December of the year specified on thescreen.
Tax withheld during the fiscal year (this information is onlyincluded if the annual tax adjustment was not carried out):
- Regular tax (/440)
- Special tax (/447)
- Final payment calculation tax (/445): As of release 4.6B, this
wage type must be added to the total tax withheld.
- Single pension payment tax (/44B): From release 4.6B this wage
type should be added to the total tax retained.
- Partial pension payment tax (/44C): From release 4.6B this wage
type should be added to the total tax retained.
- Annual adjustment tax (/446)
- Adjustment tax, previous year (/449)
Credit on wage paid during the fiscal year (this information is notincluded when the annual tax adjustment is carried out):
- Credit on wage paid in cash (/401)
- Annual adjustment credit on wage (/448)
- Annual adjustment credit on wage, previous year (/44A)
Clarification:
Unless specified otherwise, the technical wage types listed above areread from the cumulated results table (MXCRT) for the year beingprocessed, as specified on the screen. When it is indicated that a wagetype corresponds to the previous year's adjustment, it means that thesame table (MXCRT) is accessed for the year following the year specifiedon the screen.
The fields viewed on form 90-B and that are omitted in form 90-A areconsolidated in form 90-A in the following foelds:
- Other income by salary: In this field the following fields should
be added:
Service bonus
Punctuality bonus
Life insurance premium
Greater medical insurance expenses
Restaurant coupons
Gasoline coupons
Clothing coupons
Housing allowance
Schooling materials allowance
Eye protection allowance
Transport allowance
Company-paid union contributions
Incapacity subsidies
Employee and/or employee children grants
Other exempt incomes: In this field the corresponding exemptionsshould be added to the previous fields.
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