Title
Withholding Tax Calculation (Report RPLQSTC0)

Purpose
You use report RPLQSTC0 to calculate withholding tax for cantonal taxoffices.
Depending on the size of the company, withholding tax must be calculatedeach month or quarter.
For the canton of Vaud, you can submit the withholding taxelectronically. To do this, you create an XML file that you upload tothe Internet portal of the cantonal tax management. For moreinformation, see www.vd.ch.

Integration
This program evaluates the payroll results of selected employees byassigning the selected wage types to the list columns and thencumulating them.
You determine which wage types are assigned to which column in the IMGsection Maintain Cumulation Wage Types. Awithholding tax column is then represented technically by a cumulationwage type.

Prerequisites
Before running the report, you have processed the activityReporting in the IMG under Payroll Switzerland,Tax -> Withholding Tax.
Ensure that the AHV number is stored for all those employees subject towithholding tax in the Social Insurance Data: Switzerland (0036).

Selection
Payroll data is selected in accordance with retroactive parameter 'FR'.That is, all payroll results are evaluated that were created in thereporting period. They are displayed in the list with the employmentperiod for which they were created. This ensures that you do not loseany payroll results even if changes are made with retroactive effect,and that the results are displayed clearly for the withholding taxoffice.

Output
The report creates the following two lists or a file:

• The control list that is displayed interactively in the SAP List Viewer
(ABAP List Viewer) allows you to make many individual modifications. Forexample, sorting or hiding of individual columns, filter functions, andgroup totals. For the electronic withholding tax accounting, you canselect other parameters such as Test Runor Type of Message
in the Additional Options File Output for Canton VD (EMP-IS)area.
This list is for internal control purposes. For example, you can createa list of all combinations.

• Withholding tax in SAPscript format. You send this list to cantonal
withholding tax offices.
For best results, print the list on a Postscript printer, HP LaserJetprinter, or compatible printer.

• Withholding tax accounting as an XML file for the Canton of Vaud. You
can use the B2A Manager to:
Download the file
Display the file
The lists are grouped by the following criteria:
Payroll unit, tax liability, tax canton, tax municipality.
At the end of a control level, a recapitulation with subtotal andpayment fee is displayed.
A line of withholding tax data is printed per payroll period for eachemployee who is liable to withholding tax. If a reporting period hasmore than one payroll period, a totals column is also printed for eachemployee.
If data changes because of a retroactive change to the withholding taxscale that becomes effective sometime outside the reporting period, thesystem displays a line containing the old result with the commentReversed (with a negative sign), and the new corrected resultwith the comment Correction (with a positive sign).
Withholding tax arrears payments that are subsequently entered manuallydue to instructions from the tax office are displayed in a separate linewith the comment Arrears.
Each line contains the following data:

• Employee's AHV number, last name, and first name.


• Residence canton and place of residence, read from infotype 0006. The
residence canton and place of residence do not have to match the taxcanton and tax municipality if the latter are determined in accordancewith the work location.

• Employment period.


• Mutation data: if an employee enters or leaves the company, changes
canton, or changes tax liability, indicators 'E' or 'A' are output. Ifthe rate changes, the indicator 'TW' is output.

• Gross pay, bonuses/incidental benefits, rate and tax amount are
determined on the basis of the employee's payroll data. The total resultis calculated by adding gross pay to the bonuses/incidental benefits.

• If no rate is specified for the payroll period, the number of children
is derived from the number of child bonuses.