SAP Program RPCJUBA1 - Reserves for Anniversary Bonuses (Austria)

Description
You use this report to determine the valid reserve amount foranniversary payments on a chosen key date.
The report calculates the reserve amount needed to cover the totalpotential amount of the anniversary payment up until the earliestpossible pension age for the selected employees.

Legal basis
Due to the employer's obligation to pay out anniversary bonuses,reserves must be built up in accordance with certain regulations. Thelegal obligation to build reserves according to tax regulations is onlyvalid after 12/31/1998 (par. 9 art. 4 of the Income Tax Law [EStG]).
Reserves for anniversary bonuses can only be accumulated if theagreement to pay them has a legally binding character.
For the calculation of the reserve amount, certain insurance-relatedmathematical rules are applied. The default value for the calculationinterest rate is set at 6.00%. This is in accordance with with par. 14,art. 7, Z.6 of the EStG.
The fluctuation allowance is set at a flat rate of 20%. In certaincases, the expected fluctuation in manpower can be scaled in relationto the employment period. You find the scale in the tableEmployment-Period-Dependent Factors (T530D) under the Factor2.
As of 01/01/1999, reserves for anniversary payments (according to thecourt ruling BMF 14 0602/6-IV/14/99 from 10/27/1999) must be includedfor taxation.
You can use this report to calculate the reserve amount for taxation.This calculation is in accordance with item 2.2 of the ruling mentionedabove).
A transition rule for the years 1994 - 1998 (item 3 of the ruling)cannot be represented by this report. When calculating, the reportcannot take any previous reserve amounts into account. Thus, it cannotcarry out any annual postings.
Thus, the reserve amounts for 1994-1998 are not taken into account fortaxation or subtracted. The non-taxable base amount not relevant for1994 - 1998 (or in case of the liquidation of reserves in 1993, allamounts before 1999) must be subtracted from the reserve amount fortaxation that the report calculated.

Preconditions

  • In Customizing for Personnel Administration under
    • Organizational Data -> Organizational Assignment you musthave processed the section Organizational Assignment SupplementAustria. You have entered and saved the following data:
    Data for your personnel subareas
    Data for your employer assignment units.
    The report requires this data for the fictitious calculation ofsupplements for the employer contribution for FLAF. This applies if nocorresponding wage types exist and FLAF liability exists.
    • Monthly pay

      • In order to determine monthly pay, the report takes the valuation basesfrom the payroll period that contains the Reserve key date(For-period = Period containing key date).
      Because the valuation bases can change in the key date period with eachretroactive accounting, you must specify the period in which thepayroll results for the key date period were created in the fieldBase determination period.
      Example
      Reserve key date 12/31/1995
      Period for determination of bases 01/25/1996
      If a payroll result exists that was created in the basedetermination period (in the period 01.1996) for key date reserveperiod (for the period 12.1995), the report determines the valuationbases from the period 12/1995.
      If no payroll result exists that was created in the period 01/1996 forthe period 12/1995, the report uses the payroll results that werecreated in the period 12/1995 for the period 12/1995.
      If required, you can add the the monthly pay that is multiplied by thecorresponding factor using the amounts JUB01 to JUB05.These amounts are stored in the table T511K (Payroll Constants).
      Partial special payments and past averages do not factor into thecalculation.
      • Factor determination/Automatic special payment

        • Feature MODSZ (Modifier for special payments)
        If you use the automatic special payment, the feature MODSZprovides a modifier that reads the table T530C (Control Tablefor Special Payments). This process provides another modifier thatdetermines an employment-period-related factor in the table T530D
        (Special Payment (Employment-Period-Related Factors))
        User-defined feature
        If you do not use the automatic special payment, you must create acustomer feature or use the feature MODRS. This featureprovides a three-digit modifier as a return value. This modifier isused to read table T530D. The feature MODRS is a copy ofthe feature MODSZ.
        Usually, the user-defined feature is a copy of the feature MODSZ
        . If an anniversary bonus is paid out, this factor is multiplied bythe monthly remuneration.
        Sample entries for the table T530D using the feature MODRS:
        Mand/Modf/ Besch / BEGDA / ENDDA / F1 / F2 / TolT / Modif
        xxx,,901,,036,,01/01/1992,,12/31/9999,,2,000,,0,000,,0,,000
        xxx,,901,,060,,01/01/1992,,12/31/9999,,3,000,,0,000,,0,,000
        xxx,,901,,120,,01/01/1992,,12/31/9999,,4,000,,0,000,,0,,000
        xxx,,901,,180,,01/01/1992,,12/31/9999,,6,000,,0,000,,0,,000
        xxx,,901,,240,,01/01/1992,,12/31/9999,,9,000,,0,000,,0,,000
        xxx,,901,,300,,01/01/1992,,12/31/9999,,12,000,,0,000,,0,,000
        • Employment-period-related factors (T530D)

          • Each company sets its own anniversary payments. In the table T530D
          you can store up to five anniversary payments. Theemployment-period-related factors are in the table field Factor 1
          ; the margin of personnel turnover is in the table field Factor 2
          .

          Output
          The report displays the results as a list. Leavings that occurred onthe reserve key date are not in the list.
          You can format the list individually. To do this, the following genericfunctions are available for this:

          • Sort of list according to various column criteria

          • Display/hide columns

          • Change in column width

          • Creation of sums using value columns

          • Creation of group sums according to different criteria

          • Filter

          • Detail view of a list line

          • Mail connection

          • Excel download

          • Word download

            • List header
            The header is processed dynamically. You can define the sort fields forthe header as follows:
            Choose Sort ascend. order or Sort descend. order.
            The window Define Sort is displayed.
            Mark the sort fields for the header in the Field List.
            Choose Display selected fields.
            For each sort field, enter * in the column GC (groupchange) of the table Sort Fields.
            Choose OK.

            Display variants
            After processing the list, you can store your individual formattingoptions as display variants. In the processed list, choose Settings
            -> Display variants -> Save...

            Further_hints
            For more information on the List Viewer, refer to Help ->SAP Library -> CA - Cross-Application Component ->Genneral Application Functions -> ABAP List Viewer.
            Reserve key date:,,12/31/1995
            The employee receives three anniversary payments: Table T530Dcontains only three entries with the factor 1. Therefore, thereis no fourth or fifth payment.
            Calculation interest rate:,,6,00 %
            Pension age, male:,,60,,years
            female:,,55,,years
            Anniversary payment after 25 years of service:,,1 Month's earnings
            + Fixed payment JUB01,, 0.00
            Anniversary payment after 35 years of service:,,2 Months' earnings
            + Fixed payment JUB02,, 12,000.00
            Anniversary payment after 45 years of service:,,3 Months' earnings
            + Fixed payment JUB03,, 15,000.00
            The personnel turnover margin are dependent on the employment periodassuming an employement period up until the key date
            from 00.01 to 4.99 years,,40 %
            from 05.00 to 9.99 years,,35 %
            from 10.00 to 14.99 years,,30 %
            from 15.00 Jahren,,20 %

            Basic data
            Entry:,,07/15/1973
            Date of birth:,,09/15/1946
            Date Specifications infotype (0041):,,08/01/1972
            Monthly earnings:,,20,000.00
            Sex:,,male
            Ancillary payroll costs: 1994,,3 % of municipal tax
            ,,4.5 % Family-Related Expenses Fund [FLAF]
            ,,0.45 % DZ
            ,,= 7.95 %, no SI shares

            • Employment per. until key date,,08/01/1972 to 12/31/1995: 23,42 years

              • Retirement: March 2016

                • Anniversary payment 1 after 25 years of service
                = Monthly earnings multiplied by (*) 1 plus fixed sum JUB001 (0.00)
                Calculation for pension end value with 6.00% interest
                (Monthly pay + fixed amnt JUB01) * (1.06 ** 23.42) - 1 / (1.06 ** 25) -1
                20,000.00 * (1.06 ** 23.42) - 1 / (1.06 ** 25) - 1 = 17.708,00
                In this calculation, the employment period is exactly 23.42 years (notrounded).
                Anniversary payment 2 after 35 years of service
                = Monthly pay * 2 + fixed amnt JUB02 with 12,000.00
                (Monthly pay * 2 + fixed amnt JUB02) * (1.06 ** 23.42) - 1 / (1.06 **35) - 1
                52,000.00 * (1.06 ** 23.42) - 1 / (1.06 ** 35) - 1 = 22,667.00
                Due to premature retirement, the employee does not receive thethird anniversary payment.
                Total of anniversary payments 40,375.00
                The personnel turnover margin (20%) (the employment period up until thekey date for processing is > 15.00 years) according to T530D (
                Factor 2) is subtracted from this amount.
                This yields the amount,,32,300.00
                After adding 7.95 % for ancillary payroll costs,,2,567.85
                Final reserve amount,,34,867.85.
                Calculation of reserve amount for taxation
                Total reserve amount: 32,300.00
                - 25% as margin for personnel turnover
                = 24,225.00
                - 10% deduction for calculation procedure using current earnings
                = 21,802.50