How To Fix HRPAYDEST601 - Ablauf Steuerberechnung mehrjähriger Bezüge

HRPAYDEST601 - Overview

• Message type: E = Error

• Message class: HRPAYDEST - Message Class: Taxes Germany

• Message number: 601

• Message text: Ablauf Steuerberechnung mehrjähriger Bezüge

&INFO&
The taxation of multiyear payments is usually performed in four steps:
Taxation according to year table without the multiyear payment
Taxation according to year table with full multiyear payment
Taxation according to year table without the multiyear payment
Taxation according to year table with one-fifth of the multiyear payment
The tax as other payment is calculated as the difference between the
calculated employment tax from steps 2 and 1:
Tax(other) = Tax(2) - Tax(1).
The tax as a multiyear payment is calculated as five times the
difference between the calculated employment tax from steps 4 and 3,
plus the difference between steps 3 and 1. An exception to this is when
the taxable income from step 2 minus the multiyear payment is negative
(see below).
Tax(multiyear) = 5 * [Tax(4) - Tax(3)] + Tax(3) - Tax(1)
If taxation as other payment is more favorable, this method is used.
Otherwise the taxation takes place as a multiyear payment. Negative tax
on a multiyear payment is no longer allowed.
In 2009, the tax exemptions that were calculated in step 2 are also used
in steps 3 and 4. The tax exemptions include:
Employee flat rate,,
Special charges flat rate,,
Flat rate for single parents,,
Pension flat-rate,,
Tax exemption for pensions
Pensions tax exemption allowance,,
Old-age exemption amount,,
Personal exemption according to employment tax card,,
In contrast to PAP 2008, the calculation of tax for remuneration for
multiyear employment has been changed. In PAP 2008, at least the pension
flat rate was deducted from the total of (wage + 1/5 income from
multiyear employment). If no (or a low) wage was paid in the payment
year, this meant the pension flat rate was counted up to five times.
In PAP 2009, when income from multiyear employment exists, the system
checks whether the taxable income without income from multiyear
employment is negative after deducting the pension flat rate, table
allowances, and other exemptions. If this is the case, the total of
negative taxable income and income from multiyear employment is
calculated and divided by 5, and the tax on this fifth is calculated and
then multiplied by 5 to arrive at the final tax amount. In PAP 2009,
pension flat rate and table exemptions are therefore taken into account
just once. In this case, the taxation as a multiyear payment is
calculated from the difference between this result and the employment
tax from step 1.
In PAP 2010 and 2011, the tax of multiyear payments is calculated in the
same way as in 2009.

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