How To Fix HRPAYDEAVMG205 - Berechnung Kontingentabtragung

SAP Error Message - Details

• Message type: E = Error

• Message class: HRPAYDEAVMG - German Pension Reform

• Message number: 205

• Message text: Berechnung Kontingentabtragung

Explanation of the table <LS>Calculation of Contributions</>
This is what the fields in the displayed module table mean:
<ZU>Financing</>
F1: Supplementary Benefit ER Regular,,
F2: Supplementary Benefit ER Non-Recurring,,
F3: Salary Conversion EE Regular Payments,,
F4: Salary Conversion EE Non-Recurring Payments,,
<ZU>Taxation:</>
I1: Individual
P1: Flat-Rate ER > Individual
P2: Flat-Rate EE > Individual
S0: Tax-Exempt (without limit)
S1: Tax-Exempt
S2: Tax-Exempt > Individual
S3: Tax-Exempt Flat-Rate ER > Individual
S4: Tax-Exempt Flat-Rate EE > Individual
S5: Tax-Exempt > Additionally Tax-Exempt > Individual
S6: Additionally Tax-Exempt > Individual
<ZU>Taxation Indicator</>
Tax-Ex.: The contributions are tax-exempt.
Tax-Ex./Subject to SI: The contributions are tax-exempt but subject to
SI contributions.
Flat Rate: The contributions are taxed with a flat-rate according to ?
40 b EStG.
Ind.: The contributions are taxed individually.
The value <ZK>X</> for this indicator means that the module contribution
is taxed in this way.
Quota deduction
Tax exemption according to ? 100 EStG and ? 3 No. 63 EStG require a
first employment relationship (tax class 1-5 or liability to flat-rate
taxation according to ? 40a EStG and declaration by the employer). If
the requirements are not fulfilled, the contributions are taxed
individually.
Tax exemption is primarily according to ? 100 EStG. Employer?s
allowances that are tax-exempt according to ? 100 do not reduce the t
ax-exempt quota according to ? 3 No. 63. Contribution exemption for
social insurance, however, is a maximum of 4 % of the PI income
threshold in the West.
? 3 Nr. 63 EStG restricts the tax exemption of the contributions to 8 %
of the PI income threshold in the West. ? 1 para. 1 section 1, No. 9
SvEV restricts the contribution exemption of social insurance to 4 % of
the PI income threshold in the West. Tax exemption (values S2 to S5 of
the taxation), therefore, encompass the 4 % tax exemption and
contribution exemption as well as the 4 % tax-exemption and liable to
contribution threshold. Starting in 2018, the taxation types S2 and S5
are identical.
According to ? 40b EStG, contributions taxed with a flat-rate reduce the
maximum tax-exemption according to ? 3 No. 63 EStG.
&BEISPIEL&
An employee converts 1,500 euro (flat-rate taxation) into a company
insurance contract. Because the amounts are taxed with a flat-rate
according to ? 40b EStG

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<ZU>Contract Conversion</>
Tax-Exempt / Subject to SI,,,,EUR 1,500
Subject to flat-rate taxation,,,,EUR 1,500
An employee receives a tax-exempt bonus of 40 euro from their employer
according to ? 100 EStG. This bonus is also 8 % tax-exempt according to
? 3 No. 63 EStG. However, the contribution exemption remains at 4 % of
the PI income threshold in the West.
<ZU>Contract Conversion</>
Tax-Exempt/Not Subject to SI Contribution,,,,EUR 40
<ZU>Current Value of Quota</>
Tax-Exempt/Not Subject to SI Contribution ? 3 No. 63 EStG,,,,<ZK>Old
Value - 40.00</> EUR
Tax-Exempt/Subject to SI Contribution ? 3 No. 63 EStG,,,,<ZK>Old Value +
40.00</> EUR
Reserving Quota Sec. 40b EStG
Wage type /5RZ reserves a volume for the flat-rate taxation according to
Sec. 40b EStG. Company insurance that is taxed at a flat rate (infotype
0026) and modules with taxation types P1 and P2 reduce this volume. No
other modules have access to it.
&BEISPIEL&
Company insurance amounting to EUR 1,500 is to be taxed at a flat rate
in November (taxation type P1).. The employee also pays EUR 300 into a
pension fund contribution every month (taxation type S4).
The reservation of wage type /5RZ means that the amounts for the pension
scheme are taxed as follows:
Pension fund:
Tax-free/contribution-free: 4% of PI IncThr. West [2018: EUR 3,120]
Subject to flat-rate tax: 252 EUR (1,752 EUR - EUR 1,500)
Tax-free/contribution-free: 4% of PI IncThr. West EUR 1,752 [2018: EUR
228]
Company insurance:
Subject to flat-rate tax: EUR 1,500

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