Double Holiday Pay on variable remunerations

SAP Belgium nv-sa Olympiadenlaan 2 1140 Brussels (Evere) Double Holiday Pay on variable remunerations Documentation SAP-HCM: “Belgian Holiday Pay” Th...
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SAP Belgium nv-sa Olympiadenlaan 2 1140 Brussels (Evere)

Double Holiday Pay on variable remunerations Documentation SAP-HCM: “Belgian Holiday Pay” This documentation relates to the Gross Holiday Pay functionalities within the private sector and is subdivided in different parts. Although the documents are divided in different parts they remain complementary to each other. Some aspects which are explained in this document could also have relevancy within others

The SAP solution offers a solution framework which consists of tables and calculation rules. As a general rule the customer largely defines the first phase of processing within the gross payroll processing. Therefore the delivered SAP template calculation rules can most likely be subject of changes according the employer’s rules and regulations. E.g. the employment rates could be defined in terms of days instead of the template rules computing with hours.

Within this solution the computation of the entitled number of vacation days is out of scope.

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Table of Contents 1

2 3

4

5 6

Legal Context & SAP template formula ........................................................................................... 5 1.1 Legal context ................................................................................................................................ 5 1.2 Fictitious pay ................................................................................................................................ 6 1.3 The SAP template formula .......................................................................................................... 7 Calculation rates ................................................................................................................................. 8 Entitlement .......................................................................................................................................... 9 3.1 Assimilation factor ...................................................................................................................... 9 3.1.1 Non-assimilated absences .................................................................................................... 9 3.1.2 Planned working time ........................................................................................................ 11 3.1.3 Assimilation factor ............................................................................................................. 13 3.2 Entitlement factor ...................................................................................................................... 14 Average monthly variable pay ......................................................................................................... 17 4.1 Average basis for variable pay.................................................................................................. 17 4.2 Number of months in the reference period .............................................................................. 18 4.3 Average calculation of the monthly amount ............................................................................ 19 Activate Double Holiday pay on variable salary ............................................................................ 22 Double holiday pay on variable salary in subschema BHLP......................................................... 23 6.1 Export factors from BHOLP ..................................................................................................... 23 6.2 Average monthly variable pay .................................................................................................. 25 6.3 Assimilation factor .................................................................................................................... 26 6.4 Double holiday pay on variable salary ..................................................................................... 28

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Version 01/12/2013 23/12/2014 12/01/2015

Updates Initial version Chapter 6.1 and 6.3 : rule BH31 replaces BH29 to correct rounding rule Update diagram (December Holiday Pay) page 4

The information in this presentation is confidential and proprietary to SAP and may not be disclosed without the permission of SAP. This presentation is not subject to your license agreement or any other service or subscription agreement with SAP. SAP has no obligation to pursue any course of business outlined in this document or any related presentation, or to develop or release any functionality mentioned therein. This document, or any related presentation and SAP's strategy and possible future developments, products and or platforms directions and functionality are all subject to change and may be changed by SAP at any time for any reason without notice. The information in this document is not a commitment, promise or legal obligation to deliver any material, code or functionality. This document is provided without a warranty of any kind, either express or implied, including but not limited to, the implied warranties of merchantability, fitness for a particular purpose, or non-infringement. This document is for informational purposes and may not be incorporated into a contract. SAP assumes no responsibility for errors or omissions in this document, except if such damages were caused by SAP´s willful misconduct or gross negligence. All forward-looking statements are subject to various risks and uncertainties that could cause actual results to differ materially from expectations. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of their dates, and they should not be relied upon in making purchasing decisions.

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This documentation refers to the red marked part in the following graphical overview Holiday pay

Holiday pay

Holiday pay at leave

Holiday service year

Balance holiday pay:

Early holiday pay:

Holiday pay for previous service year

Holiday pay for current service year

Existing employee

New employee

Registration Holiday form / certificate Blue / White-Collar

Recurring remunerations

Balance holiday pay

Early holiday pay

Single Balance holiday pay

Single Early holiday pay

Double Balance holiday pay

Double Early holiday pay

Regularization

Single holiday pay Recurring remunerations

Single holiday pay

Double holiday pay Recurring remunerations

Double holiday pay

Variable remunerations Single holiday pay Variable remunerations Double holiday pay Variable remunerations

Balance holiday pay certificate

Early holiday pay certificate

Reduction working time (December calculation) Balance single holiday pay Balance double holiday pay

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1

Legal Context & SAP template formula

1.1 Legal context The white collar worker could wholly or partly be paid with variable remunerations. The double holiday pay should take into account this variable salary as (a part of) the employee’s “normal salary”. To define a calculation basis there is used the monthly average of variable remunerations from the 12 months preceding the month of the holiday pay calculation. The double holiday pay will be 92,00% upon this monthly average variable remuneration when the employee has been working a complete holiday service year. Example: The employee has been working the complete Holiday Service Year. He has received within the 12 months preceding the holiday payment a variable salary of 2400 €. The monthly average of variable salary equals (2400 / 12) = 200 €. And he will receive a Double Holiday pay on variable remunerations of 200 x 92% = 184 €

The employee could have been working less than a complete holiday service year. Equal to the regulations for recurring remunerations, the employee’s entitlement for double holiday pay upon variable remunerations will be reduced accordingly. Berekening van het vakantiegeld van een bediende of leerling-bediende met een vaste bezoldiging Het wettelijk dubbel vakantiegeld voor 4 weken stemt, per gepresteerde of gelijkgestelde maand, overeen met 1/12de van 92% van het brutoloon van de maand waarin de vakantie wordt toegekend. Normaliter moet het dubbel vakantiegeld worden toegekend op het ogenblik dat de werknemer zijn hoofdvakantie neemt. Calcul du pécule de vacances d’un employé ou d’un apprenti-employé percevant une rémunération fixe Le double pécule de vacances légal pour quatre semaines correspond, par mois comportant des prestations de travail ou assimilé, à 1/12ème de 92 % du salaire brut du mois pendant lequel les vacances sont octroyées. Normalement, le double pécule de vacances doit être octroyé au moment où le travailleur prend ses vacances principales.

Example: The employee has been working 9 months during the Holiday Service Year. He has received within the 12 months preceding the holiday pay month a variable salary of 2400 €. The employee’s entitlement will be reduced with factor 9/12. The monthly average of variable salary equals (2400 / 12) = 200 €. He will receive a Double Holiday pay on variable remunerations of 200 x 9 / 12 x 92% = 138 €

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The entitlement will further on be reduced for reason of non-assimilated absences during the holiday service year.

For reason of Social Insurance contributions the double holiday pay is split into 2 parts.  

Upon 85/92 of the “Double Holiday” - with SI contribution pay, will be applied a 13,07% employee contribution. The remaining 7/92 part “Double Holiday” - without SI contribution, is not submitted to social insurance contributions.

Therefore there is requested a different “double holiday rate” for each of these payments and as a consequence also a separate computation. Inhoudingen Op 85/92en van het dubbel vakantiegeld wordt, zoals voor de arbeiders, de RSZ-werknemersbijdrage van 13,07% ingehouden. Retenues Comme pour les ouvriers, une cotisation ONSS des travailleurs de 13,07 % est retenue sur 85/92e du double pécule de vacances.

1.2 Fictitious pay

The computation of the fictitious variable pay is not in scope of the SAP delivered template. Indien in de referteperiode onbezoldigde inactiviteitsperiodes voorkomen die, in het kader van de vakantiereglementering, met effectieve arbeid gelijkgesteld zijn, moet er voor deze afwezigheden een fictief loon worden vastgesteld. Het fictief dagelijks loon is gelijk aan het gemiddelde dagelijks loon over de 12 maanden die voorafgaan aan de arbeidsonderbreking. Dit daggemiddelde wordt vermenigvuldigd met het aantal gelijkgestelde inactiviteitsdagen. Si au cours de la période de référence apparaissent des périodes d’inactivité non rémunérées assimilables à des prestations de travail effectives dans le cadre de la réglementation sur les vacances, un salaire fictif doit être déterminé pour ces absences. Le salaire fictif journalier est égal au salaire journalier moyen des 12 mois qui précèdent l’interruption de travail. Cette moyenne journalière est multipliée par le nombre de journées d’inactivité assimilées.

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1.3 The SAP template formula The formula Double Holiday pay variable salary consists of following components:

= Calculation Rate x Average monthly variable salary x Entitlement

Average monthly variable salary 

Average monthly variable pay within the reference period preceding the pay month.

Entitlement double holiday pay on variable pay The entitlement from the holiday service year is defined by: 

The “Assimilation factor” edified during the holiday service year. It makes use of the employee’s cumulated non-assimilated absences on the one hand and the employee’s cumulated planned working hours on the other hand.



The “Entitlement factor” edified on a monthly basis during the holiday service year and at the end computed as a monthly average of the employment rates in the holiday service year.

= Calculation Rate x Average monthly variable salary x (Assimilation Factor x Entitlement factor)

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2

Calculation rates

The calculation rates are represented by the constants in table V_T511K 

BEVA4 defines the rate for the social insurance non-submitted part (actually 7%)



BEVA5 defines the rate for the social insurance submitted part (actually 85%)

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3 Entitlement

The monthly processing steps explained in this chapter are executed within the first section of the subschema BHLP

3.1 Assimilation factor 3.1.1 Non-assimilated absences Each payroll month there will be executed a counting of the non-assimilated absences. These are identified by their grouping. A monthly continued cumulating of non-assimilated absences per occupation will be done during the holiday service year. 

The absences are defined by absence wage types (T554C). 

The absence wage types representing the non-assimilated absences are grouped via the assignments in table V_T5F99FX/W with subapplication BHOL.



These assignments will result in a totalizing of absences via the group BH03.

The transfer from IT table of the absence wage type values (defined by group BH03), and the totalizing in field from table BHOL or V_T5BL0 is realized via Function BHOLP with first parameter FILL SAP-Belgium: Holiday Pay

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With activation of the payroll functionalities (constant BEVAN ≠ 0) The counter grouping for non-assimilated absences correspond with the totalizing of non-assimilated absences in the payroll cluster table field BHOLP_NOABS.



With the initialization table before the activation of payroll functionalities These assignments correspond with the totalizing of non-assimilated absences in the field from the initialization table T5BL0_NOABS. Example: The employee started working during the month of March 2012. During the year 2012 he changed Occupation in month of October. Within both Occupations he had some non-assimilated absences

Occupation 1

Occupation 2

These absences are created in payroll by the absence wage types. The assignment of absence wage types to the counter BH03 in V_T5F99FX/W will identify the absence wage type hours as the non-assimilated absences.

This assignment will result in the counting of non-assimilated absences in the initialization table T5BL0

As from the activation of the functionalities in payroll the data will be stored in payroll cluster table. This means: after activation e.g. as from 01.01.2013 the non assimilated absences within the month of February 2013 will be grouped in payroll cluster table BHOLP during payroll execution.

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3.1.2 Planned working time In a similar way there can be realized a counting of the employee’s planned working time each month. These values will again be stored in table BHOLP or V_T5BL0 The planned working hours are based upon work schedule and substitutions. Within the subschema BT00 different partial period time parameters are calculated with function PARTT

Between others the parameter TSSOLL defines the employee’s planned working time with number of hours. Example: employee starting working March 7th will have a total of 105 hours planned according his part time work schedule. Expressed by working days this periods counts 14 days in parameter TASOLL.

With calculation rule BH20 the monthly value is stored in wage type /VAS for each WPBP period SAP-Belgium: Holiday Pay

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The assignment of the wage type to group BH02 is done via V_T5F99FW/X

The execution of the payroll report will apply the Function BHOLP with parameter FILL Within the initialization table T5BL0 the planned working time is stored in field SSOLL

Occupation 1

Occupation 2

Repeating this processing for each month will realize the totalizing of the planned hours for each occupation during the holiday service year.

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After activation of the functionalities an equal totalizing process takes place with storage of the values in payroll cluster table BHOLP within field SSOLL

The values are assigned to the relevant occupation periods by means of the SV split. Therefore these wage types used in the holiday pay functionalities should have the SV split indicator. Wage types processed in calculation rule BH22 become the setting of this SV split indicator via operation BSPLTK. Between others this applies for wage type /VAS

Operation BSPLT : see also OSS note 1855114

3.1.3 Assimilation factor When the double holiday variable pay is triggered the assimilation factor will be computed based upon the stored and totalized data  from the non-assimilated absences and  from the planned working time. Assimilation factor = (planned work – non-assimilated absence) / planned work

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3.2 Entitlement factor Within the subschema BT00 different partial period time parameters are calculated with function PARTT.

Between others the parameter TKSOLL defines the employee’s occupation during the month with number of calendar days. Example: employee starting working March 7th will have a total of 25 calendar days planned according his work schedule for the occupation

Between others the parameter TKDIVI defines the number of calendar days within the month. Within the same month of March there will be a total of 31 calendar days defined by parameter TKDIVI

The comparison of both parameters results in the employee’s employment rate 0,81 = 25 / 31 Each payroll month there will be executed a counting of the monthly employment rate. This is computed each month in wage type /VB0 by calculation rule BH20 and/or made available with the wage type /VAM based upon the registration of the Holiday form / certificate in P0505.

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There is generated each month the employment rate 

Wage type /VB0 by calculation rule BH20

This employment rate is based upon the employee’s calendar days during his employment versus the number of calendar days within the complete month.

The NUM value of the /VB0 wage type is qualified as the monthly employment rate for holiday pay functionality.

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The wage types representing the employment rate are grouped via the assignments in table V_T5F99FX/W with subapplication BHOL.



These assignments will result in a totalizing of the monthly employment rate via the group BH10.

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The transfer from IT table of the employment wage type values (defined by group BH10), and the totalizing in field from table BHOL or V_T5BL0 is realized via Function BHOLP with parameter FILL 

With activation of the payroll functionalities (constant BEVAN ≠ 0) The counter grouping for employment rates correspond with these values in the payroll cluster table field BHOLP_RFMTH.



With the initialization table before the activation of payroll functionalities These assignments correspond with the totalizing of employment rate values in the field from the initialization table T5BL0_RFMTH.

The cumulating of the employment rates during the holiday service year results in the entitlement factor Example: The employee started working during the month of March 2012. During the year 2012 he changed Occupation in month of October.

Occupation 1

Occupation 2

The employmen,t rates are monthly created in payroll by the wage type /VB0. The assignment of this wage type to the counter BH10 in V_T5F99FX/W will identify the wage type value as the monthly employment rate. This assignment will result in the counting of the cumulated employment rates in the payroll table BHOLP

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4 Average monthly variable pay The average monthly variable pay is calculated by payroll function AVERA (Total variable pay reference period) / (Number of months in the reference period)

4.1 Average basis for variable pay In customizing the variable payments are assigned to wage type /205 “variable salary current month” within the AMT field. 

This assignment can either be done via the customizing in V_512W_C



Or, this assignment can be done via V_T51AV_2W

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Each payroll period the calculation basis for averages is filled up when relevant assigned wage types occur. E.g. wage type 9020 Bonus. Payroll period April 2012 May 2012 June 2012 July 2012 August 2012 September 2012 October 2012 November 2012 December 2012 January 2013 February 2013 March 2013 April 2013 May 2013

Assigned wage type 9020 9020

Calculation basis /205 /205

Amount 75,00 € 120,00 €

9020

/205

80,00 €

9020

/205

103,64 €

9020

/205

380,00 €

9020

/205

75,00 €

4.2 Number of months in the reference period The number of months are also assigned to the wage type “basis /205” within NUM field.  

This assignment can either be done via the customizing in V_512W_C Or, this assignment can be done via V_T51AV_2W

Wage type M724 corresponds to the wage type /VB0. It is used to insert a value for number of months within the reference period that are not present in the payroll results. This could be the case for go live with the functionalities.

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4.3 Average calculation of the monthly amount The average calculation is based upon the customizing settings for new average functionality



A relevance rule BH01 for calculation of averages will define the conditions to include / exclude periods from the average computation



A cumulation rule BH01 will totalize the NUM and AMT fields from the wage type /205 from the relevant periods.

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Example: The relevant periods are starting from May 2012 and ending is April 2013. The totalizing of the AMT values will be 763,64 €. The number of months will be 12. Payroll period April 2012 May 2012 June 2012 July 2012 August 2012 September 2012 October 2012 November 2012 December 2012 January 2013 February 2013 March 2013 April 2013 TOTAL RELEVANT

Assigned wage type 9020 9020

Calculation basis /205 /205

Amount 75,00 € 120,00 €

9020

/205

80,00 €

9020

/205

103,64 €

9020

/205

380,00 €

9020

/205

75,00 € 763,64 €

Num 1 1 1 1 1 1 1 1 1 1 1 1 1 12



The final processing rule BH01 will point to the personnel calculation rule BH10 used in the average computation



The personnel calculation rule BH10 itself will define the operations to compute the average.

Example: from above figures this would be AMT / NUM = RTE and 763,64 / 12 = 63,64 € SAP-Belgium: Holiday Pay

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The calculation rule for averages BH01 will integrate previous settings. Additionally there will be defined the time unit and the maximum number of relevant periods (12). The same settings are used when periods are splitted.



Within the payroll report the function AVERA will be initiated by wage type /VAQ and /VAR. By this the processing of the assigned calculation rule for averages BH01 will be executed.

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5

Activate Double Holiday pay on variable salary

The computation of the double holiday pay on variable salary is triggered by wage type maintained with value 7 in processing class 80 See template wage type M701 which will “activate” the computation.

In standard SAP template the trigger is entered in infotype 0015, no automatic trigger generation is delivered. If required this should be implemented by customer.

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6

Double holiday pay on variable salary in subschema BHLP

6.1 Export factors from BHOLP The function BHOLP (PAR1 = VRDO) exports factors and generates wage types from table BHOLP Conditions for export and wage type generation in Double holiday pay on variable remunerations are: •

Service year: The values to be exported belong to an occupation period of the previous year



BHOLP_EDHPP = ‘ ‘: No double holiday pay for employees leaving the company was yet paid for the individual occupation period of the current year.

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BHOLP table:

Condition EDHPP

Condition current year

Generates wage types /VAR and /VAQ with initial value « 1 » There must be at least one entry in the current year for which no double holiday pay for employees leaving the company was paid. Generates wage type /VB2 with the entitlement employment months (7,42 + 2,39 = 9,81), the planned (975,00 + 382,50 = 1357,50) and the planned minus non-assimilated hours (1357,50 – 82,50 – 30,00 = 1245,00)

In case no records were found in the previous year (= new hire), wage type /VB2 is generated with value 1 in number. The amount field and rate remains 0 as the number of months will be taken in PCR BH31 or previously in PCR BH29 (see SAP note 2107650) from the holiday certificate.

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6.2 Average monthly variable pay The average calculation for variable remunerations will be initiated by the wage type /VAQ and /VAR. See also above 4.3:



Within the payroll report the function AVERA will be triggered by wage type /VAQ and /VAR. The processing of the assigned calculation rule for averages BH01 will be executed.

The function AVERAGE will read the  customizing steps The function AVERAGE will  read previous results and cumulate The function AVERAGE will  finally compute the mean value

This gives as the output the results as shown in item 4.3 above, the monthly average variable salary from the reference period.

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6.3 Assimilation factor

Calculation rule BH31 will  

Calculate the assimilation factor within wage type /VB2. The number of employment months from wage type /VAM (based on the Holiday form / certificate) will be added in the number of entitlement months

124500 / 1357,50 = 91,71  AMT 9,81 * 1 = 9 ,81  NUM 9,81 * 100 = 981,00 981,00 / 12 = 81,75  NUM 1 * 81,75 = 81,75

 RTE

91,71 * 1 = 91,71

 NUM

81,75 * 91,71 = 74,97  AMT



The resulting values will also be transferred to the wage types /VAQ and /VAR.

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These wage types will at this stage include: -

the monthly average variable remuneration the entitlement factor the assimilation factor

= 63,64 = 81,75 = 91,71

-

the entitlement: entitlement factor x assimilation factor x 100

= 74,97

Obsolete: Calculation rule BH29 has been replaced with calculation rule BH31 (see OSS note 2107650). The reason for introducing a new personnel calculation rule (BH31) was a rounding difference. The initial explanation on rule BH29 is kept in this document for reference purposes. Customer should switch to BH31 since it is more accurate.  

Calculate the assimilation factor within wage type /VB2. The number of employment months from wage type /VAM (based on the Holiday form / certificate) will be added in the number of entitlement months

124500 / 1357,50 = 91,71 91,71 / 100 = 0,92  AMT

9,81 * 1 = 9 ,81

 NUM

9,81 / 12 = 0,82

 NUM

1 * 0,82 = 0,82

 RTE

0,92 * 1 = 0,92

 NUM

0,82 * 100 = 82,00  AMT 0,92 * 82,00 = 75,44  AMT



The resulting values will also be transferred to the wage types /VAQ and /VAR.

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These wage types will at this stage include: -

the monthly average variable remuneration the entitlement factor the assimilation factor

= 63,64 = 0,82 = 0,92

-

the entitlement: entitlement factor x assimilation factor x 100

= 75,44

6.4 Double holiday pay on variable salary The calculation rule BH11: •

The monthly average variable remuneration (63,64) will be multiplied with the entitlement (74,97%) and the rate BEVA5 (85%).

This will be done for as well - the double holiday pay submitted to SI contributions (/VAQ) with rate 85% - as for the double holiday pay not submitted to SI contributions (/VAR) with rate 7%

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