Description
This report creates a breakdown of the wage totals for the business taxfor the work place municipalities in your enterprise.
Note the following special features for the construction industry:
Municipalities become places of work if construction sites have existedfor longer than 6 months in the municipality in question.

Functions of the report
A municipality is processed as a construction site municipality for thepayroll period if wages have been paid for the corresponding period.
The check for the six-month period can be modified using the followingparameters for the assignment of construction site municipality toplace of work:

• Constant GSUAN in table T5DBK:

Number of permitted interruptions for the registration as a place ofwork
Permitted values: 0..2, standard setting: 0
Example: GSUAN = 2
For the assignment of construction site municipality -> place of work,two payroll periods (months) without wages are permitted when thesix-month period is checked.

• Constant GSUAB in table T5DBK

Number of permitted interruptions for deregistration as place of work
Permitted values: 0..3, standard setting: 0
Example: GSUAB = 3
A construction site municipality that becomes a place of work for yourenterprise retains this status even if no wages are paid for a periodof three months. The construction site municipality only loses thestatus of Place of Work if no wages are paid in the fourth month.
If a construction site municipality is a place of work in the periodsin question, the corresponding wage totals are assigned to thismunicipality. If this is not the case, the wage totals are assigned tothe master place of work (the municipality for the personnel subarea)for the employee.
The business tax gross amount is assigned to the correspondingconstructionsite using the cost accounting assignment. Wage typeswithout a cost accounting assignment are assigned to the lastconstruction site in the payroll period.

Selection of evaluation period
When you select the evaluation period, you can choose between:


• Monthly evaluation:

The system evaluates which municipalities become places of work duringthe specified period (registration) or which municipalities lose theirstatus of Place of Work (deregistration). The wage totals are evaluatedup to the specified period.

• Annual evaluation:

The wage totals for the selected employees are assigned to themunicipalities for the corresponding places of work.
To check which construction site municipalities are places of work, thewage totals for the data entry year, the previous year, and the 6 +GSUAN periods for the following year are evaluated.

Log
The following selection options are available for the log:


• Records per employee


• Wage totals per employee


• Wage totals per municipality


• Check of places of work

For information on the specific options, see the parameterdocumentation.

Consideration of external data
For information on this function, see the documentation for the 'Importexternal data' function.

Calculate alternative business tax gross amount
In the standard system, wage type '/159' is defined as the trade taxgross amount in subapplications 'STGZ' using cumulation wage type'GSTB' (view cluster VC_T596A).
If wage types are defined that differ from this standard setting whenthe trade tax breakdown is created, the corresponding wage types mustbe assigned to a new subapplication using a cumulation wage type.
For this procedure, see the Implementation Guide (IMG) for Payroll:Germany under Reporting and Statistics -> Business TaxBreakdown -> Define Alternative Business Tax Gross Amount.
These new subapplications must then be entered using the hidden reportparameter 'Subapplication' (see below).

Special person groups
If your company is not managed using a legal person, DEM 50,000 must becalculated each year for the employees at your company (§31 par.5GewSt).
In this case, you must use a special key for these employers andexclude them from the database selection.
When the report has run, you must add the above amount to the wagetotal for the corresponding place of work.

Definition of hidden parameters
For your variant, select the 'Selection variable' field under'Attributes - Change' and enter the corresponding variable name using'Selection variables'.
The value for this variable can be maintained in table TVARV.