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Description
With this report you can calculate the reserve amounts for severancepay claims according to the liability for potential claims as set outin the Income Tax Law [EStG] and the Austrian Accounting Act [RLG].
The report determines the fictitious entitlements to severance pay thatexist for a predetermined key date. These entitlements would have to bemet if the employment relationship were terminated. Legal basis
The determination of entitlements follows according to:
- Taxation rules - EStG par 14
- Accounting rules - RLG (HGB) par 211/2
The legal basis for the legal severance pay is outlined in:
- The Workers' Severance Pay Law [ArbAbfG] for workers
- The Salaried Employees' Law [AngG] for salaried employees
These laws determine if the employee is entitled to legal severance paywhen his or her contract is terminated. The law also determines theamount of the entitlement.
The financial, mathmatical calculation of the reserves covering thepension are based on the rules of the expert analysis no. 78 issued bythe Association of Business Trustees.Amount of the reserves
According to par 14 Abs. 1 EStG 1988, reserves for severance pay canamount to 50 % of the fictitious severance pay entitlements for a keydate. For employees older than 50 on the key date, the percentageincreases.
- Monthly remuneration
The bases for the determination of the monthly remuneration arecalculated in the subschema ARS0 (Evaluation bases for thereserve for monthly remuneration). You can specify these bases in thereport selection screen.
In the standard system, the following wage types are used in thesubschema ARS0:
/030 (Total monthly remuneration)
/033 (Total partial special payments)
/036 (Total previous averages)
- Amount specifications for the severance pay base
With Additional Payments infotype (0015) you can specify amountsthat override the calculated severance pay bases. Note that for par 14EStG, the full severance pay base must be specified independent of theemployee's age. For the reserve according to RLG, the final severancepay amount must be specified.
The system contains the following model wage types as examples:
M940 (Severance pay base for par 14 EStG)
M945 (Severance pay base for par 211/2 RLG)
- Key date reserve and determination of period bases
The report takes the valuation bases from the payroll periods in whichthe Key date reserves lies. Because the valuation bases canchange with each retroactive accounting in this payroll period, youmust specify the periods in the field Period for determination ofbases in which the payroll results for the key date period werecreated.
Examplel
Key date reserve 31.12.1995
Period/determination of bases 25.01.1996
When a payroll result exists that is in the period fordetermination of bases (in the period 01/1996) and was created forthe period of the key date of the reserve (for the period 12/1995), thereport determines the valuation bases form the period 12/1995.
If no payroll result exists for the period 01/1996 for the period12/1995, the report uses the payroll results created in the period12/1995 for the period 12/995.
- Key date for severance pay
For the calculation of the severance pay key date, the report uses theemployee's entry date. In Date Specifications infotype (0041)you can enter an entry date other than the employee's actual entrydate. In the standard system, the date type A2 (Severancepay key date) serves as an example for the specification of theentry date.
- Apprenticeship type and 7 year limit acc. to par 23 Abs. 1 AngG
If you want the system to recognize the potential length of theapprenticeship and assign the 7 year limit accordingly, you must enterthe applicable employee subgroups in the field Employee subgroupapprentice. The report then checks if the corresponding records forOrganizational Assignment infotype (0001) exist.
If these organizational assignments do not exist, you must specify adate type in the field Date type determination of employee age.This also takes the length of the employee's apprenticeship intoaccount.
- Automatic special payments
Feature MODSZ (modifier for special payments)
If you use the automatic special payment, the feature MODSZdelivers a modifier that reads the table T530C (Control Tablefor Special Payments). This procedure yields a further modifier thatdetermines a employment-period-dependent factor in the table T530D
(Special Payment (Employment-Period-Dependent Factors)). Themonthly remuneration is multiplied by this factor when severance pay iscalculated.
User-defined feature
If you do not use the automatic special payment, you must create acustomer feature or use the feature MODRS that provides thethree-digit modifier as a return value. The system uses it, in turn, toread the table T530D. The feature MODRS is a copy of thefeature MODSZ.
The user-defined feature is usually a copy of the feature MODSZ.
Sample entries for the table T530D when using the feature MODRS:
Mand/Modf/ Besch / BEGDA / ENDDA / F1 / F2 / TolT / Modif
,,902,,120,,01.01.1992,,31.12.9999,,4,000,,0,000,,0,,000
- Control tables for special payment (T530C)
If the automatic special payment is active, the
four-digit modifier for the table T530C is assigned in thefeature MODSZ. Thus the system reads the table T530C.
- Employment-period-dependent factors (T530D)
Factors dependent on the employment period are stored in this table.These factors are defined in the AngG (par 23 art 1) and in theArbAbfG.
The factor 1 is responsible for reserves.
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