SAP Program RPIMBIE0 - Calculation of taxable income and/or batch input

Description
This program estimates the taxable income of selected employees, andmaintains the relevant fields in infotype 0062 'Tax Data'. The data inthis infotype is used in the payroll process to calculate employment tax(IRPF) deductions in the employee payroll.
You can perform the estimate at the start of the year for the entireyear, and also during the year for the remainder of the year. In thesecond case, you should also carry out an employment tax (IRPF) rateadjustment.

Functionality
By triggering this program, you maintain the input fields in the'Payments' group of infotype 0062 with the existing system data. Themaintained fields are:
Gross wage
Fixed variables
Variable variables
Payments in kind
Reduction for irregular performance
Social insurance contributions
Compensatory payments
Alimony
To estimate the compensation payable to an employee or a group ofemployees, the program RPIMBIE0 uses data from the following infotypes:
Basic Pay (0008)
Recurring payments/deductions (0014) and
Additional payments (0015)
as well as data from
Special payments and
Previous payroll results.
For estimates during the year, such as adjustments fo the employment tax(IRPF) rate, the program also maintains the 'Deductions' and 'Grossreceived' fields of infotype 0062.

Features
For estimates during the year, the process consists of two parts: an'exact' part that contains already-known payroll results, and an'estimated' part, which is the result of the estimation itself. Theamounts maintained in infotype 0062 are the sum of both parts. Thismeans that in the case of an adjustment, for example, the new annualvalue will be the result of the amounts that have already been paid (theexact part) and the result of the new estimate for the remainder of theyear (estimated part).
To calculate the exact part, the program uses the items generated byrule EIRE in thepayroll. Since the amount already paid can be stored in wage types otherthan the ones used for the estimate, this rule usesProcessing class 68
to generate the wage types that the program RPIMBIE0 will read asthe 'exact part' during the estimate.
The wage types generated by rule EIRE are:
/1IA Gross wage
/1IB Fixed variables
/1IC Variable variables
/1ID Payments in kind
/1IE Irregular performance
/1IF Compensatory payments
/1IG Child maintenance
In order to fill in the 'Social insurance contributions' field, theprogram estimates the social insurance contributions that are due to bepaid from the adjustment date until the end of the year (estimated part)and adds them to the amount of contributions that have already been paidduring the year, which is stored inWage type /398.

Procedure

Source
The program uses the entries in the 'Estimated Annual Income' table(V_T5E37) to determine which wage types affect the valuation, and howthey do it.

  • Infotype 0008 wage types can be evaluated either directly or indirectly.

  • Automatic generation of special payments is evaluated as specified in
    • tables T530B/C/D/L.
    If you do not use the standard rulesEVDI,E010 andX015, you willhave to replace their call in the 'Include RPIMBME0' with the name ofthe corresponding customer rule.
    However, you can include the valuation rule for special payments,ESPB, directlythrough the selection screen.
    • Processing payroll results:

      • The previous payroll results are valuated in order to obtain anapproximate value for the frequency and/or amount of specific payrollconcepts that are not known (for instance, overtime). That is, the goalof this valuation is to predict future events on the basis ofexperience.
      In this way, the payroll results that the program RPIMBIE0 imports forthe estimate correspond exactly to the equivalent months in the previousyear. That is, if you perform an estimate for March to December, thesystem will import the payroll results corresponding exactly to themonths from March to December of the previous year. This means that youavoid including repeated months in the observation interval.
      • The system performs the following validations:

        • Parameters PN/BEGDA and PN/ENDDA. The observation interval displayed inselection parameters PN/BEGDA and PN/ENDDA is compulsory. The followingconditions also apply:
        - the observation interval must fall between '01/01/1800' and'31/12/9999'.
        -the observation interval must not include two different calendar years.

        Destination
        Program RPIMBIE0 usesEvaluation class 05
        to determine the Infotype 0062 field in which the amount of the wagetypes used for the estimate, in accordance with the 'Estimate of annualincome' basis table (V_T5E37), should be added. The value of thisevaluation class indicates the Infotype 0062 field in which the amountof the concept wil cumulate.

        Selection parameters
        You can trigger this program both in online mode for one employee, andin batch mode for multiple employees. You can use the relevant selectionparameters to specify the type of output for the estimate:

        • generate an estimate protocol

        • generate a batch input session using the results of the estimate, and if
          • so, the name of the session.
          If you request an estimate protocol, you will obtain an output list ofthe selected employees, which will contain, for each employee, detailsof the wage types that form his or her income and the tax concept (grosssalary, estimated fixed and variable variables) to which they flow. Youwill also obtain the total taxable income.

351555CONSULT: Regl. de IRPF, RD de 20 de octubre de 2000
174588CONSULT.: IRPF - Regularización final