09-hr主数据和开发要点分析04advance topics

1、Chapter 4: Advanced TopicsAt the end of this chapter you should be able to:China specific rule of sick leave deductionForeign exchange rate in tax calculationSchema CN28, Pay Tax when GetOff-cycle payrollRetroactive DME China specific rule of sick leave deductionExisting absence processing functiona

2、lity does not cover China specific rule of sick leave.According to China specific requirement, the employees sick leave wage type should be calculated and deducted from gross payment and taxable payment. The sick leave deduction is based on employees hourly rate. The deduction rate is determined by

3、employees service year in current working unit and accumulated service year.Process Logic Get service year calculation method according to EE grouping indicatorCalculate service year and accumulated service year according to calculation rule for time specificationsGet deduction rate according to ser

4、vice year and accumulated service yearCalculate sick leave wage type and deduct from gross and taxable paymentPayroll Rules CNSR: evaluate sick leave deduction rate CNSR* ADDWT *CNSR2* ADDWT *CNSR2/001 ADDWT * CNSLVECNSL: calculate sick leave deductionCNSL* ADDWT *CNSL2* ADDWT *CNSL2/370 AMT=TSAP28

5、MULTI ANN ZERO= A MULTI RNA AMT*-1.00 NEXTRCNSL2/370 1 ADDWT * Payroll OperationsCNMODsets the employee grouping for use in accessing tables for payroll accounting. This operation is only intended for use in a rule addressed by Function MOD .CNSLVCNSLV evaluate sick leave deduction rate according to

6、 EE service year and accumulated service year. This operation will find the seniority calculation method (t7cn80) and calculate EE service year & accumulated service year. Then access table t7cn81, get corresponding deduction rate. Finally store service year, accumulated service year and deduction r

7、ate to /371Wage Type/370 Sick leave deduction/371 Service YearAccumulated service year is stored in rate of /371Service year is stored in number /371Deduction rate is stored in amount of /371Customizing Define date type IMG Path: Personnel Management Personnel Administration Evaluation Bases Date Sp

8、ecificationsMaintain date type in IT0041Define selection ruleIMG Path: Personnel Management Personnel Administration Evaluation Bases Service Calculation Valuation Model Selection Rule Define valuation model IMG Path: Personnel Management Personnel Administration Evaluation Bases Service Calculation

9、 Valuation Model Define Valuation ModelCustomizingDefine rounding rule IMG Path: Personnel Management Personnel Administration Evaluation Bases Service Calculation Define Rounding RuleAssign Valuation Model and Rounding Rule to Process StepIMG Path: Personnel Management Personnel Administration Eval

10、uation Bases Service Calculation Calculation ProcessForeign exchange rate in tax calculationThe exchange rate between foreign currency and local currency CNY is different from month to month. Custmer use fixed exchange rate for emplyees payment, but use variable exchange rate to calculate individual

11、 e tax required by tax bureau.Example:Company exchange rate: HKD/CNY = 1.07 - FixedActual exchange rate this month = 1. 066 - The variable exchange rate changes every monthWhen calculating a certain type of employees net payment:Gross salary = 10,000 HKDTAX = (10660 -1000) x 20% - 375 = 1557 CNYNet

12、salary = 10000 1557/1.07= 8545 HKDWhen calculating employees tax for the tax bureau:Gross salary = 10,000 HKD = 10660 CNYIIT = (10660 - 1000) x 20% -375 = 1557 CNY - Variable every monthFunction CNGRODescription of Function CNGROAfter retrieving cumulated taxable amount from the same foreign currenc

13、y. Convert the local currency amount back to original currency amount , searching the specific exchange rate type assigned to this tax area, re-convert the original currency to local currency using this specific exchange rate type.Rule CN15 use processing class 67Wage typeNew tech wage types/4A1, Ta

14、x-salary from USD/4A2, Tax_bonus from USD/4B1, Tax-salary from HKD/4B2, Tax_bonus from HKD/4C1, Tax-salary from JPY/4C2, Tax_bonus from JPY/4D1, Tax-salary from EUR/4D2, Tax_bonus from EURRule CNBN to cumulate /401 and /402 or /498CustomizingThe setting of the specific exchange rate type assigned to

15、 tax area is not mandatory. The default value is M.(system exchange rate type).Define Exchange Rate TypesIMG Path: Controlling Cost Center Accounting Planning Basic Settings Define Exchange Rate IMG Path: Controlling Cost Center Accounting Planning Basic Settings Retro Tax, Pay Tax when GetFor China

16、 payroll calculation, a standard schema CN00 is provided with the tax retro method of Pay Tax when Earn. But for some provinces or cities, the tax bureau ask for the retro tax with the method of Pay Tax when Get. So another schmea CN28 is provided. Basiclly the diffrence of these two methods is: for

17、 Pay Tax when Earn, the tax amount difference is outflow to the next month; for Pay Tax when Get, the tax base difference is outflow to the next month. In CN28 For the retro period: Generate the tax base difference and restore the tax result from old result.For the original period: Get all the tax b

18、ase difference from all the retro period(s), and add to current tax base to calculate the tax. CN28, ExampleIn Jan taxable salary is 5000, suppose the tax amount is 1000. In Feb, found that the taxable salary if Jan should be 6000. For these two retro methods, the calculation should like:Pay Tax whe

19、n Earn For-In/401/403/5601-15000100040001-2600012004800Re-calculate the Jans tax2-2600012004800+800 Getthe tax diff & net pay diffPay Tax when GetFor-In/401/403/5601-1500010004000Keep the tax result of 1-12-2700013005700 Get the 1000 taxable salary diff together with current month, and calculate the taxLimitationsAll the empoyee within one payroll area can use either schema