How To Fix HRPAYDEST353 - Pro rate calculation of SI contributions for employment tax statement

SAP Error Message - Details

• Message type: E = Error

• Message class: HRPAYDEST - Message Class: Taxes Germany

• Message number: 353

• Message text: Pro rate calculation of SI contributions for employment tax statement

Function Description
The SI contributions for the employment tax statement are listed
proportionately for the taxable as compared to the remuneration subject
to social insurance contributions. The wage types cumulated for the
relevant statement period are taken into consideration.
These wage types are processed:
HI: /264, /26G, /26L, /26S, /26T
CI: /26H, /26M, /26V
UI: /26J
PI: /267, /268, /269, /26R
These are multiplied corresponding to the contributions/2LA (KV), /2LB
(PV), /2LC (AV) that is /2LD (RV) and overwritten with the new amount.
The proportions are calculated from the ratio between the wage subject
to tax and the total wage in the statement period. The total wage is
reflected in cumulation wage type /2L0 ( Total Wage in Stmt Period). The
wage type is named according to point 13. e. of the BMF issuance
circular on the employment tax statement, and corresponds to the total
SI-liable remuneration in the statement period. The wage subject to tax
is reflected in cumulation wage type /2L1 (Taxable Wage in Stmt Per.).
Due to wage type /3TE (reduction of SI gross amount Sec. 23c), a larger
amount may appear in /2L0 than in /2L1. In the program logic, a
proportion that is larger than 1 is corrected to 1 due to the fact that
a higher contribution amount than the amount that was actually paid may
not be displayed on the statement.
To calculate the proportions, the amounts from wage types /2L0 and /2L1
from the payroll table SCrT for the affected statement period and the
amounts from the current payroll period are added together. However the
ST split for the wage type has to belong to the statement period. For a
more accurate calculation, the contributions are multiplied with the
factor 100,000 and written into the payroll table RT.
Afterwards, both sums are capped in the statement period according to
the corresponding proportionate income threshold /2L3 (HI), /2L4 (CI),
/2L5 (UI), or /2L6 (PI). To do so, the income threshold amounts from the
SCRT for the affected statement period and the amounts from the current
payroll period are added together. However, the ST split has to belong
to the statement period.
To define the pro rate income threshold, the corresponding annual income
threshold is imported from the constants table T511K at the end of each
ST split. For this purpose and for this date, the SI attributes 02 and
03 from the payroll table SV are checked for Miners' and Mine-Employees'
insurance (specification 21) and the East/West Workplace Indicator is
evaluated. The income threshold is multiplied with the ratio of SI days
in the ST split (/2L7) times 360 (=SI days per year) and this
corresponds to the proportionate income threshold in the ST split. The
relevant income threshold is added to the proportionate income threshold
for non-recurring payments and for non-recurring payments for which the
March clause applies:
Non-recurring payment after leaving: /323 (HI), /3PD (CI), /325 (UI),
and /324 (PI)
Non-recurring payment with March clause: /333 (HI), /3PG (CI), /335
(UI), and /334 (PI)
In wage types /2K4 (/264), /2K7 (/267), /2K8 (/268), /2K9 (/269), /2KG
(/26G), /2KH (/26H), /2KJ (/26J), /2KL (/26L), /2KM (/26M), /2KR (/26R),
/2KS (/26S), /2KT (/26T), and /2KV (/26V), the unreduced contributions
are saved before the proration calculation is made, and are then
cumulated in SCRT.

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

Example /26G (KV):
Statement period from 1/1/2019 to 12/31/2019
East/West Workplace Indicator = W (West)
Annual HI Income Threshold = 54,450 EUR
Payroll period 01/2019 with 30 SI days (only one ST period):
/2L0 = 3,000 EUR (IT)
/2L1 = 3,000 EUR (IT)
/26G = 200 EUR (IT) -> /2KG = 200 EUR (IT/RT/SCRT)
-> /2L7 = 30 (RT <(>&<)> SCRT)
-> /2L3 = 54,450 EUR * 30 / 360 = 4,537.50 EUR (RT and SCRT)
-> /2LA = 3,000EUR / 3,000EUR * 100,000 = 100,000 (no cap on the income
treshold) (RT)
-> /26G = /2KG (SCRT) * /2LA / 100,000 = 200 EUR * 100,000/100,000 =
200 EUR (RT and SCRT)
Payroll period 02/2019 with 9 SI days (only one ST period):
/2L0 = 5,000 EUR (IT)
/2L1 = 2,000 EUR (IT)
/26G = 250 EUR (IT) -> /2KG = 250 EUR (IT/RT) -> /2KG = 200 EUR + 250
EUR = 450 EUR (SCRT)
-> /2L7 = 9 (RT) and /2L7 = 30 + 9 = 39 (SCRT)
-> /2L3 = 54,450 EUR * 9 / 360 = 1361.25 EUR (RT) and /2L3 = 4,537.50EUR
+ 1361.25 EUR = 5,898.75 EUR (SCRT)
-> /2LA = (3,000 EUR + 2,000 EUR) / (3,000 EUR + 5,000 EUR) * 100,000 =
5,000 EUR / 8,000 EUR * 100,000 -> cap on pro rata income threshold -> 5
,000 EUR / 5,898.75 EUR * 100,000 = 84,763.72 (RT)
-> /26G = /2KG (SCRT) * /2LA / 100,000 = 450 EUR * 84,763.72 / 100,000 =
381.44 EUR (SCRT) -> /26G = 381.44 EUR - 200 EUR (SCRT 01) = 181.44 EUR
(RT)
Rounding differences of 1 cent:
The rounding differences become obsolete with SAP Note 2875932 and no
longer occur with the /2K* wage types delivered in the Note.
There may be rounding differences of 1 cent in the proration
calculation. Please take a look at the following example with /26G. This
example also applies to wage types /264, /267, /268, /269, /26H, /26J,
/26R, and /26V.
Example:
Period 01:
/26G actually amounts to 26.01 EUR and the relevant proportion is 0.5
(the amount of the wage type is multiplied by factor 100,000).
This results in the following for SCRT after the proration calculation:
/26G (SCRT) = /26G (actual) * proportion = 26.01 EUR * 0.5 = 13.00 EUR.
Period 02:
To determine the /26G that was actually generated up until now in the
statement period, the proration calculation is made backwards:
/26G (actual) = /26G (SCRT) / proportion = 13.00 EUR/0.5 = 26.00 EUR.
This problem is solved with the relevant correction wage types /2G4
(/264), /2G7 (/267), /2G8 (/268), /2G9 (/269), /2GG (/26G), /2GH (/26H),
/2GJ (/26J), /2GR (/26R), and /2GV (/26V) as outlined in the example
above:
Example:
Period 01:
/26G actually amounts to 26.01 EUR and the relevant proportion is 0.5
(the amount of the wage type is multiplied by factor 100,000).
This results in the following for SCRT after the proration calculation:
/26G (SCRT) = /26G (actual) * proportion = 26.01 EUR * 0.5 = 13.00 EUR.
In addition, /2GG now has an amount of 0.005 EUR.
Period 02:
To determine the /26G that was actually generated up until now in the
statement period, the proration calculation is made backwards:
/26G (actual) = ( /26G (SCRT) + /2GG )/proportion = (13.00 EUR + 0.005
EUR)/0.5 = 13.005 EUR/0.5 = 26.01 EUR.
As an amount of 0.005 EUR is not possible, the correction wage types
(and the proportions) are multiplied by a factor of 100,000 and stored
in the RT. Furthermore, the correction wage types are only generated if
there are rounding differences in the proration calculation.
Correction Options
Contributions can be overridden with sample wage types M2LE (KV), M2LF
(PV), M2LG (AV), or M2LH (RV), which can be derived in the technical
wage types /2LE (KV), /2LF (PV), /2LG (AV), or /2LH (RV), using the
infotype "Additional Payments" (IT0015). The derived wage types override
the contributions in the payroll period for the statement period, in
which the wage types in IT0015 In payroll logic, a negative amount is
evaluated as a proportion of 0.
Wage type /2G0 (correction recall LBSV) is provided for further
corrections in the standard system. This wage type controls whether or
not a correction is executed. The payroll results until the start of
subapplication LBSV are read. If the results reveal that a correction is
necessary, a recall is made for the first period that must be corrected
after the start of validity of LBSV. In this case, /2G0 in the first
period of the recall is written to RT. If no recall is necessary, /2G0
is written to the RT for the period for which payroll was run after
implementing the correction for the first time. Wage type /2G0 is
cumulated in SCRT so that the information about the fact that a
correction that was already executed is saved for future payroll runs.
This means that a check of the payroll results no longer has to be
carried out. In the following yaer, /2G0 cannot be found in RT or SCRT
without a new correction delivery.
The amount in /2G0 gives an indication of which correction has already
been carried out. The amounts and the significance of these amounts can
be found in the relevant SAP Note with which the correction is
delivered.
Output of Warning Messages in Payroll Log
If you would like to print certain warning messages in the payroll log,
you can do so using an implicit enhancement. You can create this at the
end of the method using method WRITE_WARNING_PROT of class
CL_HRPAYDEST_CALC_LSTB_SV.
Sample coding: Issue warning message "Mid-month leaving/reentry with SI
lb/tx-ex. wage (HRPAYDEST355)?
LOOP AT it_wpbp INTO ls_wpbp
WHERE stat2 = if_hrpaydest_const=>gc_stat2_inactive.
LOOP AT it_wpbp TRANSPORTING NO FIELDS
WHERE stat2 = if_hrpaydest_const=>gc_stat2_active OR
stat2 = if_hrpaydest_const=>gc_stat2_rentner.
MESSAGE w355 INTO cx_hrpaydest=>mv_msg.
MOVE-CORRESPONDING sy TO ls_msg.
APPEND ls_msg TO mt_msg.
EXIT.
ENDLOOP.
ENDLOOP.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message HRPAYDEST353 - Pro rate calculation of SI contributions for employment tax statement ?

  The SAP error message HRPAYDEST353 typically relates to issues with the pro-rata calculation of Social Insurance (SI) contributions for employment tax statements in the Human Resources (HR) module. This error can occur during payroll processing when the system encounters problems calculating the contributions based on the employee's earnings and the applicable regulations.
  Cause:
  
  Incorrect Configuration: The error may arise from incorrect configuration settings in the payroll schema or the tax calculation rules.
  Missing Data: Required data for the employee, such as employment start or end dates, may be missing or incorrectly entered.
  Pro-Rata Calculation Logic: The logic used for pro-rating contributions may not be correctly defined or may not align with the local regulations.
  Changes in Legislation: Updates or changes in tax laws or social insurance contributions that have not been reflected in the system configuration.
  Employee Status: The employee's status (e.g., part-time, full-time, leave of absence) may not be correctly set, affecting the calculation.
  
  Solution:
  
  Check Configuration: Review the payroll schema and ensure that the pro-rata calculation logic is correctly configured. This includes checking the relevant infotypes and payroll rules.
  Verify Employee Data: Ensure that all necessary employee data is complete and accurate, including employment dates, salary information, and any other relevant infotypes.
  Update Tax Parameters: If there have been recent changes in tax laws or social insurance contributions, ensure that the system parameters are updated accordingly.
  Run Payroll Simulation: Use the payroll simulation feature to identify where the calculation is failing. This can help pinpoint the specific issue.
  Consult Documentation: Refer to SAP documentation or notes related to HR payroll processing for any known issues or updates that may address the error.
  Seek Expert Help: If the issue persists, consider consulting with an SAP HR expert or your internal SAP support team for further assistance.
  
  Related Information:
  
  SAP Notes: Check SAP Notes for any specific notes related to HRPAYDEST353, as they may provide additional insights or patches.
  Transaction Codes: Familiarize yourself with relevant transaction codes such as PA30 (Maintain HR Master Data), PC00_MXX_CALC (Payroll Calculation), and others that may help in troubleshooting.
  Testing Environment: If possible, replicate the issue in a testing environment to avoid impacting live payroll processing while troubleshooting.
  
  By following these steps, you should be able to identify and resolve the issue causing the HRPAYDEST353 error in SAP.