SAP GB Payroll Adrian Miners adrian@nicx. co. uk http: //www. nicx. co. uk/page 13. php
Success. Factors & SAP HCM
Payroll GB Payroll with Success. Factors SAP ERP Success. Factors Personnel Administration PA 30 Organisation Management OOQA / LSO_PVCT / PPOME Payroll Time Recording PC_PAYRESULT PT_CLSTB 1/2 Payslip Data Replication PI/XI Government Gateway ESS / MSS Data Replication Dell Boomi
Payroll GB Data Entry • What data is required? – Payroll Data • Who is going to input it? – Employee/Manager/HR/Payroll Department/Interface/3 rd Party? • Which Screens are being used? – Employee Central/PA 30/PA 40/PA 71/LSMW/Interfaces • Which Infotypes will be used? – See the list below
Payroll GB What Data is required? Interfaces Payroll SAP Monthly Interfaces In Dell Boomi Format XML Data In Bank Details Mapped to Infotype 0009 Process Automated When in the process? When it happens SAP Monthly Company Car P 6 & P 9 ? XML ? e-Filing for Great Britain: Incoming component: upload electronic XML updates from the Inland Revenue via the UK Government Gateway. Infotype 0442 Infotype 0065 ? Automated? P 11 D Production Before Payroll Run Interfaces Out Pensions Pre-program DME (RPCDTAG 0) BACS Format ? CSV Data Out Pensions Contributions Generate random RTI number for BACS file. Employee Payments Mapped To Infotype 0071 Process ? SAP Menu: SAP Monthly FPS (Full Payment Submission) XML SAP Monthly EPS (Employer Payment Summary File) XML SAP Monthly EAS (Employer Alignment Submission) EYU (Earlier Year Update) B 2 A Manager SAP Monthly FI/CO Standard Integration SAP Monthly XML Bank clearing System Breakdown of PAYE Government calculation each payroll run. Gateway Adjustments to Tax & NI Government Contributions (at employer Gateway level) Government Gateway (adjustments to previous Government tax year) Gateway Submission to HMRC Government Gateway Posting to cost centres and SAP ERP Finance & G/L codes Controlling SAP User Menu: Etc After completion Before BACS After completion After BACS After completion As required Transaction PB 2 A_RTI SAP User Menu: Payroll > Period > Transfer to Finance After completion
Payroll GB Infotypes 0000 Actions 0001 Organisational Assignment 0002 Personal Details * 0003 Payroll Status 0006 Addresses * 0007 Planned Working Time 0008 Basic Pay 0009 Bank Details * 0011 External Bank Transfers 0014 Recurring Payments/Deductions 0015 Additional Payments 0016 Contract Elements * 0017 Travel Privileges 0019 Monitoring of Tasks 0021 Family/Related Person 0023 Other/Previous Employers 0024 Qualifications 0027 Cost Distribution 0031 Reference Personnel Numbers What Data is required? 0032 Internal Data Who is 0040 Objects on Loan going to input it? 0041 Date Specifications 0045 Loans * 0048 Residence Status 0052 Wage Maintenance 0057 Membership Fees *0065 Tax Data GB * *0069 National Ins. GB * *0070 Court Orders * *0071 Pension Funds * 0077 Additional Personal Details *0084 SSP Control GB* (use feature GBQDP ) *0085 SSP 1(L) Form Data GB * *0086 SSP/SMP Exclusions GB * *0087 WFTC (no longer used) * *0088 SMP/SAP/SPP GB *
Payroll GB Infotypes 0105 Communication 0121 Ref Per Nos Priority 0128 Notifications 0185 Personal IDs 0416 Quote Compensation 0442 Company Car *0570 Offshore Tax GB* *0571 Offshore Social Security GB* *0572 Absence Scheme Override * *0614 HESA Master Data* *0615 HE Contract Data* *0616 HESA Submited Data* *0617 Clinical Details* *0618 HESA Academic Qualifications* *0648 Bar Point Info * *0655 ESS Remuneration Settings * 0743 Discipline *0757 Working Family Tax Credit* What Data is required? *0793 Payment Made in Error * *0874 Predetermination PAYE and NIC Adjus. * *3297 Pensions Reform* 2001 Absence * 2002 Attendances 2006 Absences Quotas 2010 Emp Remuneration Info 2051 Monthly Calendar Who is going to input it?
Payroll GB • • What Data is required? IT 0002 Personal Details: An additional filed ‘National Insurance (NI) Number’ field has been added for GB. The given field is used to store NI no for an employee, which is automatically transferred to IT 0069. The NI no cannot be changed or altered in IT 0069 but has to be updated via IT 0002. There is another UK specific field, which the standard screen 2044 doesn't show, but screen 2008 (usually used for applicants in the UK) does. It's the field "sexual orientation", which is stored in Infotype 3346 (same way as working time directive fields from 0016 are stored in 0280). 0016 Contract Elements: It has been amended to store beneficial loans and working time directive for the employees. The calculation method indicator in beneficial loans indicate the method of calculation (average or precise calculation method) to be used while calculating tax benefit that an employee uses on receiving an interest-free or cheap loan (beneficial loan) from an employer. If the WTD indicator is opted out, it indicates the employee has agreed to work more than the stipulated 48 -hour average weekly limit. A special note on working time directive fields in IT 0016: Whilst they are displayed in IT 0016, they are actually stored in IT 0280. Whilst 0280 cannot be processed directly in PA 30/PA 20, it is important to know, where you find these fields, e. g. , when creating an ad-hoc query or writing a custom report. The data is in database table PA 0280, not PA 0016.
Payroll GB What Data is required? • 0045 Loan: o Two additional fields have been added: Loan category, MIRAS indicator – Loan category field is used to specify the kind of loan that the user has taken, while MIRAS indicator is used to specify whether the loan was eligible under MIRAS scheme (mortgage interest relief at source) or not. However, MIRAS scheme was withdrawn post April 6, 2000 and hence, this indicator needs to be left unchecked
Payroll GB Infotype 0065: Tax Details http: //wiki. scn. sap. com/wiki/display/ERPHCM/Tax+Calculation+for+UK+Payroll Note 2086678 (SP 81/B 5) allows for the ‘M’ and ‘N’ tax codes. This is for the transferable tax allowance for married couples announced on December 5 th 2013
Payroll GB
Payroll GB Infotype 0069: National Insurance If no details are stored, the system uses the default values set up during payroll customization, using the feature GNICD. Note 2092992 (SP 81/B 5) supports the Abolition of ER NI for EE’s under 21 years of age.
Payroll GB Note 2092992 (SP 81/B 5) supports the Abolition of ER NI for EE’s under 21 years of age.
Payroll GB Infotype 0070: Court Orders http: //wiki. scn. sap. com/wiki/pages/viewpage. action? page. Id=298550016 Tracking Court Order Payments The report HR-GB: Court Orders Report for Great Britain (RPLCORG 0) also provides a reference number with each corresponding court order payment. The report Preliminary DME program for wage and salary payments (RPCDTAG 0) reads the court order reference number from payroll results and updates it in the table Settlement data from payment program(REGUH). The financial application program Payment Medium Great Britain and Ireland - BACWAY, BACSBOX, EFTS, EMTS(RFFOGB_T) then reads the value of court order reference number from table REGUH and processes it with court order payments.
Payroll GB
Payroll GB Infotype 0088: SMP/SAP/SPP/Sh. MP/Sh. PP Shared Parental Leave: Sh. PP or Sh. MP subtype in IT 0088. See OSS note 2125847 and 2133777
Payroll GB • All employee information relevant to SMP/SAP/SPP/Sh. MP evaluation needs to be recorded in the Infotype 0088. The Infotype provides the Payroll component with the information it requires to evaluate the employee's maternity, adoption or paternity leave data, and therefore calculate the correct payments during the payroll run. The Payroll component also uses the information to update the Absence Calendar. • All information required by the Payroll component for evaluation is stored in the following Infotype records: – SMP/SAP/SPP GB (Infotype 0088) – SSP/SMP/SAP/SPP Exclusions (Infotype 0086) – Absences (Infotype 2001)
Payroll GB
Payroll GB Absence Processing Infotype 0088 & 2001
Statutory Absences Payroll GB Absence Processing: Infotype 2001
Payroll GB Absence Processing • Absences (Infotype 2001): National Features Great Britain – A number of additional features are provided on the Absences (2001) Infotype for Great Britain and Ireland for OSP/OMP processing using screen 2008. These are as follows: • Absence entry check – The system checks the consistency of the employee's master data and absence scheme customizing. – When an absence is entered using the Absences (2001) Infotype, the following information is available: • The absence scheme that the employee is in on the first day of the absence • The amount of entitlements left on the first day of the absence • How the absence will be broken down for payment
Payroll GB • Backdated changes to the Pension Funds (Infotype 0071) record do trigger retrocalculation.
Payroll GB
Payroll GB Infotype 0442: Company Car
Payroll GB The main purpose of this record is to provide the payroll and the P 11 D report Summary of Taxable Benefits for End-of-Year Reporting Great Britain (RPCP 11 G 0) with information for Class 1 A National Insurance contribution (NICs) calculation. To calculate the car benefit, the system requires the following information: 1. A valid make and model of the car. 2. The CO 2 emissions have been maintained for each make and model. 3. Periods for which the car is unavailable for use. 4. Payments made for private use. The system calculates the car benefit as a percentage of the car price. This percentage is set according to the level CO 2 emissions for the car. The system then makes the appropriate unavailability and calculates employee contributions.
Payroll GB Infotype 0793 I am not sure whether this has been superseded completely by 0874.
Payroll GB Predetermination PAYE and NIC Adjustment (Infotype 0874) Definition: This infotype stores the following information: Tax and NIC amount adjustments, Reason for the adjustment Use: In case of any discrepancy between the actual tax and NIC amount payable, and the amount that the system calculates for the employee, you must manually calculate the difference amount and enter the same here. The system uses the information in this infotype to adjust the tax amount, and employee and employer NIC contribution amounts. Structure: In the Predetermination PAYE and NIC Adjus section: • The NI number is defaulted. Enter the date that falls in the period in which you want to adjust the amount in the Adjustment Date field. In the Tax Adjustment section: Enter the adjustment amount, which is the difference between the actual tax amount and the amount that the system calculates. In Reason for Adjustment section, give a detailed description of why you are adjusting the amount. In the NIC Adjustment section: Enter the adjustment amount in the EE NIC Adj. Amount field, which is the difference between the employee’s actual contribution to NIC amount and the amount that the system calculates. Enter the adjustment amount in the ER NIC Adj. Amount field, which is the difference between the employer’s actual contribution to NIC amount and the amount that the system calculates. In Reason for Adjustment section give a detailed description of why you are adjusting the amount.
Payroll GB Integration: Predetermination TAX & NIC Adjustment payroll function (P 0874) reads the information in this Infotype to generate the values of the following adjustment wage types: – Tax Adjustment wage type (/5 TA) – EE NIC Adjustment wage type (/3 N 1) – ER NIC Adjustment wage type (/3 N 2) – The National Insurance Great Britain User Adjustments payroll function (GBNIA) reads the values of these wage types to adjust the following values: – Tax paid wage type (/501) – Employee NIC wage type (/301) – Employer NIC wage type (/302)
Payroll GB • 0570 Offshore Tax GB – Stores tax data for resident and non-resident employees working in the Isle of Man, Jersey, or Guernsey and Alderney. • 0571 Offshore Social Security GB – Stores employee's social security details for resident and non-resident employees working in Jersey or Guernsey and Alderney. – For Isle of Man, IT 0069 is used to store social security contributions as it has the same National Insurance System as that of GB. • 0757 Tax Credit GB : It is used to store employee’s Working Tax Credit (WTC) details. WTC is payment given by the government to provide financial help to the employees who are in low-income households, whether they have children or not. It is non-taxable payment given to the employees for a specific period and is added to the net pay.
Communicate Cut-off Payroll GB SIMULATE Employee Central? Correction to input file
Payroll GB • Audit log: Starters / Leavers / Pay Changes / Etc. • The Payroll Log: Errors / Messages • Exception Reporting • GRET Schema • Employee Central / Boomi Logs • Check uploaded files • Pensions Auto-enrolment • Wagetype Reporter • PC_PAYRESULT • Payroll Account • Payroll Journal • Simulate: • Finance Interface • Payment File • Pensions Interface • Payslip • FPS • Court Orders
Payroll GB Subsequent Activities • Create BACS (employee / clubs / charities / Etc. ) • Create Pensions File • Transfer to Finance • FPS • On Demand Payroll / Advance Payments / Infotype 0011: External Payments • Etc
GB Payroll Schema Payroll GB GB Schema
Payroll GB Absence Processing Schema Functions Figure 42: Function RAB – Read Absences Function RAB imports the absence records from the Absences Infotype (2001) to the internal table AB for use in payroll. All absences in the period are read and assigned to work centre (WPBP) split indicators. The absence valuation rule for the absence is read from the Attendance and Absence Types table (T 554 S), and is used to group the different absences in payroll.
Payroll GB Absence Processing Schema Functions Figure 43: Function GPNAB – Process OSP and OMP absences GPNAB is an amended copy of the International Payroll Function XNAB. The international development for Absence Evaluation processing during payroll (XNAB) was previously unable to handle Part Day absences and Data Take On issues that implied a GB copy of XNAB was necessary for Absence Evaluation processing during the GB payroll (GPNAB). The new developments for XNAB (OSS Note 456768) have taken account of all the GB requirements. This implies that all the copied code can be removed and GB can return to the international standard (XNAB).
Payroll GB Absence Processing Schema Functions Figure 44: Function PAB – Process Absences The internal table AB is processed one record at a time, to determine absence hours and days, and evaluate the absences according to the specifications in table T 554 C. Finally, the special processing cycle specified in table T 554 C is carried out.
Payroll GB Absence Processing Schema Functions Figure 45: Function GBSXP – Process Statutory Absences Payroll function GBSXP processes all statutory absences in Payroll for Great Britain. It is based on the principle that all statutory absences are processed in the same way. Where an employee is eligible to receive Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP) or Statutory Paternity Pay (SPP), the processing of these absences is controlled by payroll function GBSXP.
Payroll GB Pensions Functions Figure 46: Function GPENS - Pension Fund Calculation This function is necessary when calculating the pension fund contributions to be paid by both employee and employer in a particular pay period. The processing can be for multiple pension funds. The function makes use of the Pension Funds Infotype (0071) as well as the cluster tables PENS and IT. Function P 0071 (found in schema GBD 0) reads the Pension Infotype, and puts the result in PENS, for later processing with GPENS.
Payroll GB Tax Functions Function GTAX – Tax Calculation This function is necessary when calculating the tax to be paid by an employee in a particular pay period. The function makes use of the Tax Data (0065) Infotype as well as the Tax table (ST) and gross payroll data (IT). It adds the relevant tax wage types to the IT table after processing. There are 2 possible values for the parameter Par 1 for function GTAX: Blank or 'LATE'. The function should be called in the schema with Par 1 set to 'LATE' only for the case that tax calculation needs to be recovered for a late leaver. An example of this can be found in the schema GRET.
Payroll GB National Insurance Functions Function GBNIC – National Insurance Calculation This function calculates the relevant National Insurance amounts, and fills various payroll cluster tables, as well as adding NI wage types to the IT table. The specific NI tables that are populated are: NIPAY NI-able Pay NIC NI Contributions for current period CNIC Cumulated NI Contributions NIRA NI Refunds/ Arrears In order to define NI-able pay, using Cumulation class ’ 31’, the function has to be called with PCR G 302 as parameter 2.
Payroll GB Occupational Absences Example A: Company Sickness Absence Rule “An employee is entitled to three weeks full sick pay after 2 years of service” An employees entitlement can be based upon their number of years of service (Seniority). The full business rules might look like this: Service Entitlement Up to 6 months No Company Sick Pay (only SSP paid) 6 up to 12 months 1 week Full Sick Pay (100%) (OSP) 12 up to 24 months 2 weeks Full Sick Pay (100%) (OSP) 24+ months 3 weeks Full Sick Pay (100%) (OSP) Example B: Company Maternity Absence Rule “An employee is entitled to Company Maternity pay after 1. 5 years of service” In this case, if service is less than 1. 5 years, then no Company Maternity pay is paid, Service Entitlement Up to 18 months No Company Maternity Pay (only SMP paid) 18+ months 6 wks @ Full Pay (100%) (OMP) 8 wks @ 70% Pay (OMP) 12 wks @ 50% Pay (OMP) 13 wks @ 30% Pay (OMP)
Payroll GB • Wage Types
Payroll GB • Wage Types /101 /113 /114 /115 /116 /117 /121 /124 /131 /132 /133 /134 /135 /136 /141 /172 /173 /174 /175 /176 /177 /178 /201 /212 /213 /301 /302 /303 /304 /305 Total Gross Pay EE's Pensionable pay Non-taxable pay ER's Full Pen pay ER's Actual Pen pay ER's Pen Pay no proration Qualifying Earnings PAE Taxable pay Pre-tax deductions NIable pay Regular NIable pay Irregular NIable pay Co. car: paymts privte use Co. car: Fuel reimbursemts Co. van: paymts privte use Arrestable earnings Net Additions Ben Payroll Ben Tax NI Ben Tax RTI NI only EE Net pension deduction EE Pre-tax pension ded Pre Tax Dedutions Average: overtime Salary relv. AWE, retro Salary relv. AWE, non-retro Non-salary relv. AWE Employee NIC Employer NIC EE NI Rebate to Employee EE NI Rebate to Employer ER NI rebate /3 P 1 /502 /503 /504 /505 /506 /509 /510 /511 /512 /513 /515 /516 /520 /SPY /521 /550 /551 /552 /553 /557 /558 /559 /560 /561 /562 /564 /CO 1 /CO 2 /CO 3 /CO 4 /CSA ER's Pensionable pay Tax paid Tax refnd. w/hld: starter W/hld refnd paid: starter Tax refund reporting P 45 taxable pay P 45 tax paid Tax Credit (WFTC/DPTC) Co. car: Net car benefit Co. car: car fuel benefit NIC 1 A CB (Car benefit) NIC 1 A FSC (Fuel scale ch Taxable pay other employ. Tax paid other Employment RTI Net pay SSP Payable Scottish tax part Statutory net pay Stat. net recalc. diff. Retro. net adjustment Recalc. diff. to last payr. Cash payment Payment of balance Bank transfer Amount paid Claim Amount of balance paid Advance payment CO: Payment CO: Arrears CO: Prot. Earns. Arrs. CO: Admin Fee CSL Student Loan Ded /CSD /CSL /CSM /LEX /LFP /LIC /LID /LIM /LLB /LMA /LO 3 /LOE /LOP /MAE /MER /MIR /MML /MMU /MPY /OMD /OMP /OSA /OSD /OSP /P 01 /P 02 /P 03 /P 04 /P 0 A /V 01 /V 02 /V 03 CSL Arrears CSL Student Loan Ded CSL c/fwd Arrears Complete repayment Loan fees Cumulated interest Interest due Interest for curr. month Loan balance Maximum balance Loan repayment on 3 rd External loan payment Loan payment - payroll SMP aver. weekly earnings SMP Non-recovered SMP Recovery SMP Non qualify. day SMP Paid week(lower) SMP Paid week(upper) SMP amount OMP Deduction OMP Amount Regular earning OSP deduction OSP amount Pens. EE contribution Pens. EE suppl. contribtn. Pens. ER contribution Pens. ER suppl. contribtn. Pens. EE APPS Net Pay on Non-Primary Claim on Non-Primary Net Pay from Non-Primary /V 04 /V 31 /V 41 /V 57 /V 5 P /V 60 /VC 1 /VC 2 /VC 3 /VC 4 /VC 5 /VC 6 /VM 1 /VM 2 /VN 1 /VN 2 /VN 3 /VNC /VNP /VNS /VS 1 /VSL /VT 1 /VT 2 /VT 3 /VT 4 /VT 5 /VT 6 Claim from Non-Primary ME: Niable pay ME: arrest. ern. 2 nd cont ME: irr NIab reg 2 nd Cont ME: reg NIab reg 2 nd Cont ME: NIable retro 2 nd Cont ME: Net Pay prim ME: crt. ord. tot. ded ME: crt. ord. arr. prot ME: crt. tot. ded prim ME: crt. ord arr. prim. ME: crt. ord. arr. prim ME: SMP This Period(Other) ME: NIable 2 nd Cont ME: reg NIable 2 nd Cont ME: irr NIable 2 nd Cont ME: NI costing 2 nd Cont ME: NI paid Primary ME: SSP This Period(Other) ME: Std Loan prim ME: Taxable Pay YTD(Other) ME: Tax Paid YTD (Other) ME: Taxable Pay (Other) ME: Tax Paid (Other) ME: Prev. Taxable Pay(Other) ME: Prev. Tax Paid (Other)
Payroll GB • Cluster RG ST Tax COURT Court Orders PENS Pensions EXCEP Exceptions CAR Company Cars (based on miles) MSA Maternity and Sickness Absences AHPS Advanced Holiday Pay NIPAY HR-PAY-GB: table type for NIPAY NIC HR-PAY-GB: table type for NIC CNIC HR-PAY-GB: table type for CNIC NIRA HR-PAY-GB: table type for NIRA (NI Rebate & Arrears) CARCO 2 HR-PAY-GB: Company Cars (based on CO 2 emissions) COSTS HR-PAY-GB: table type for COSTS WEARN HR-PAY-GB: table type for WEARN (NIPE) MSAX HR-PAY-GB: table type for MSAX (SSP Absence) ME ME linked PERNRs RTI Real Time Information - Great Britian RTINI Real Time Information - National Insurance PAE Pensions Auto Enrolment - GB
Payroll GB • Cluster RG VERSION Information on Creation VERSC Payroll Status Information WPBP Work Center/Basic Pay ABC Cumulation of Absence Classes RT Results Table CRT Cumulative Results Table BT Payment Information C 0 Cost Distribution C 1 Cost Assignment from Different Infotypes V 0 Variable Assignment VCP Leave in the Period ALP Different Payment DFT Differences for Separate Gross/Net Payroll GRT Output Table from Gross Part LS Subsequent Time Tickets STATUS Status Indicator ARRRS Arrears DDNTK Deductions not taken ACCR Month End Accruals BENTAB Benefits AB Absences FUND Financing AVERAGE Frozen Averages MODIF Modifiers RT_GP Results Table: Payroll for Global Employees CODIST Cost Distribution LIFL Outflows in Subseq. Periods or Inflows from Previous Periods LIDI Cost-Distributed Liabilities
Payroll GB Statutory Reporting Forms • • • P 6 – If the tax code of one of your employees changes at any time during the tax year, HMRC will send you this form (as the employer). (RTI) P 9 – As the employer, HMRC will send a P 9 if an employee’s tax code is due to change from the start of the following tax year. (RTI) P 9 d - This form is used to show the taxable value of expenses and benefits provided to nondirectors who are employed by your business, and have earned less than £ 8, 500 in the year. P 9 X -This guidance explains which tax codes employers must change and how to change them and which codes to carry forward ready for the new tax year on 6 April. P 11 D – This form shows the taxable value of all expenses and benefits provided to employees who have earned £ 8, 500 or more during the tax year (and all directors if you run a limited company). All P 11 D forms should be submitted to HMRC by 6 th July, and you must provide a copy to all relevant employees. P 11 DB - Report Class 1 A National Insurance contributions due on expenses and benefits
Payroll GB Statutory Reporting • • • P 14 – The P 14, an End of year summary showing totals of individuals pay, tax, NIC and any SAP/SMP/OSPP/ASPP and SSP payments made and recovered during the tax year was also abolished following the introduction of RTI. Like the P 35 and P 38 A, from 2013/2014 tax year onwards, there is no requirement for this form P 35 – To be completed by 19 th May each year, the employers’ annual return details how much income tax and NICs have been deducted for each employee during the course of the previous tax year. Like the P 14 from 2013/2014 tax year onwards, there is no requirement for this form The P 38 A - an Employers return that detailed Employees who were paid over £ 100 in total for the tax year but for whom a deductions working sheet (P 11) was not completed or who were not entered onto form P 35, was also abolished following the introduction of RTI. Like the P 14 from 2013/2014 tax year onwards, there is no requirement for this form P 45 - Issued on termination of employment. It is a summary of tax and NI contributions paid. It is given to the employee to give to their new employer. Hardcopies of P 45 will be issued to employees, but the submission to HMRC will no longer will be required. P 46 - Used when a P 45 has been lost or not issued. (RTI replaces it) P 60 – A certificate to be provided to all employees at the end of each tax year, it details the total income tax and NIC deductions made during the year. You must issue all employees with a P 60 by 31 st May. P 71
Payroll GB Real Time Information (RTI) RTI Operational Changes for Employers • http: //www. nicx. co. uk/attachments/File/RTI_Userguide_V 11. pdf • Employers and pension providers send details of all payments made through the payroll irrespective of the amount of pay or pension. • Under RTI employers will not have to complete a P 46 form and send it to HMRC. They need to obtain the P 46 information from the employee instead and use it to complete the starter information, which will be sent as part of the RTI payment submission together with details of the employee's first payment, when the payroll is run. • Employers and pension providers will not need to complete an end of year return (P 35 and P 14) or P 38 A supplementary return, as the SAP system tells HMRC about all payments made each time their payroll is run. • Hardcopies of P 45 will be issued to employees, but the submission to HMRC will no longer will be required. • At the end of the tax year employers and pension providers will be expected to: – indicate on their last payment submission on or before the 5 April that this is the final RTI submission for the tax year – provide each employee and pensioner with a form P 60 – complete and file any forms P 11 D and P 11 D(b) due under the existing PAYE arrangements
Payroll GB Real Time Information (RTI)
Payroll GB Real Time Information (RTI) BASS = Bacs Approved Software Supplier
Payroll GB Real Time Information (RTI) RTI Submission in Detail All employers will be required to send their Real Time Information data to HMRC every time they make a payment to an employee/pensioner in a Full Payment Submission (FPS). However, prior to the first RTI FPS submission, it will be necessary for all employers to synchronize their employee data with HMRC in an Employer Alignment Submission (EAS). The National Insurance Number (NINo) will become the primary identifier for all. Once a month, employers are required to align the data reported on the FPS files with the amounts paid over to HMRC by sending to HMRC an Employer Payment Summary file (EPS). The adjustments made to your PAYE remittance in respect of items such as the reimbursement of statutory absence payments need to be reported to enable HMRC to reconcile the amounts returned on your FPS report with the amounts paid over to the Collector of Taxes
Payroll GB Real Time Information (RTI) Business practice to submit FPS to HMRC from SAP There will be a requirement for all employers to review their business practices and in preparation of HMRC’s strategic solution of sending RTI data in the same file as the BACS data, it might be prudent to consider this requirement when introducing RTI. 1. Whenever possible, all payments should be made using BACS as this will enable HMRC to reconcile the payment made to the employee with the reported values from the FPS report. 2. Where an employee does not provide bank details, some employers hold any payments due. Where an employee has no infotype 0009 maintained, the record will be rejected in the payroll run. 3. The Pre-DME program MUST be processed prior to the RTI submission being generated as this generates the RTI random value. 4. RTI random value will be stored in the payroll results in table RTI by the Pre -DME program and is required by the RTI program to create the hash. 5. The new RTI report RPCFPSG 0 handles the RTI submission process, but does no complex Processing
Payroll GB
Payroll GB Real Time Information (RTI) DME
Payroll GB Real Time Information (RTI) B 2 A Manager
Payroll GB
Payroll GB Real Time Information (RTI) Incoming
Payroll GB Real Time Information (RTI) Process: http: //scn. sap. com/docs/DOC-52277
Payroll GB Real Time Information (RTI)
Payroll GB Real Time Information (RTI)
Payroll GB Form P 60 • SAP have provided a new P 60 Report: RPCP 60 G 0, Transaction: PC 00_M 08_RPCP 60 G 0 in SAP note 1933043. This produces the P 60 s using the payroll results from the RTI/RTINI tables in the clusters, not the CRT, CNIC etc used before. Adopting this should ensure that the FPS for the final payroll period in the tax year and the P 60 have exactly the same figures. Previously the P 60 s were produced from the GB Year End Report (RPCEOYG 0) which, though still available, now looks like it has been superseded for all end of year tasks
Payroll GB Form P 60
Payroll GB Form P 60 The program can either send the results to an ALV table for verification or produce the P 60 forms directly.
Payroll GB Form P 60 There is also an option to send the P 60 directly to employees by e-mail provided the e-mail addresses ( or preference for no electronic forms in the Electronic Communication infotype ) have been maintained.
Payroll GB Form P 11 D Taxable Benefits Report (RPCP 11 G 0) • The report Summary of Taxable Benefits for End-of-Year Reporting: Great Britain (RPCP 11 G 0) provides an output of the P 11 D and the P 11 D(b) forms required by the Inland Revenue for year-end reporting of employees' taxable benefits. • This report processes data on employee taxable benefits for the following forms: – P 11 D Form- P 11 D Expenses and Benefits (per employee) – P 11 D (b) Form- Return of Class 1 A National Insurance Contributions (a summary form for taxable benefits, and the base for payments of Class 1 A employer National Insurance Contributions). • http: //www. gtax. co. uk/benefits/p 11 d
Payroll GB Form P 45 Report – RPCP 45 GNRTI: Single employment solution – RPCP 45 GNRTI_PBS: Multiple employment solution The new leaver report does produce P 45 output similar to the existing report RPCP 45 GN but with differences in processing for leaver and report output.
Payroll GB Pensions Auto-Enrolment All employees who meet the following criteria must be automatically enrolled on to a qualifying pension scheme to comply with the new law: – – – not already in a qualifying workplace pension scheme at least 22 years old below state pension age earning more than £X a year work or ordinarily working in the UK
Payroll GB Pensions Auto-Enrolment • At the heart of the SAP solution is a new HCM Personnel Administration Infotype, IT 3297 ‘Pensions Reform’. This Infotype stores information regarding: • Eligibility, Staging/Postponement, Enrolment, Employee Opt-in, Employee Opt-Out • Once an employee is enrolled in PAE scheme, the information in IT 0071 is stored as normal. • Filled mostly automatically by the PAE reports, but can also be used to manipulate the process manually.
Payroll GB Pensions Auto-Enrolment
Payroll GB Pensions Auto-Enrolment • The Infotype has been integrated into SAP Payroll, and is accessed by trigger programs to issue various output notifications. When notifications have been issued, the Infotypes stores that information. Ultimately, when an employee is enrolled into the pension scheme, this is stored on Infotypes IT 0071 as normal.
Payroll GB Year End / Start of Year • Shared parental leave, transferable allowances for couples and the under-21 national insurance contribution probably being the most prominent changes. • Note 2086678 (SP 81/B 5) allows for the new ‘M’ and ‘N’ tax codes. This is for the new transferable tax allowance for married couples announced on December 5 th 2013 • Note 2095195 (SP 81/B 5) delivers changes required for the new tax year to the EPS and FPS files. The support pack will implement the changes in the SAP HR/Payroll area, however on the file transmission/HMRC communication side (PI) side extra files need to be downloaded/implemented from the SAP marketplace to change the XI messaging content • Notes 2091208 and 2092262 (SP 81/B 5) implement necessary changes for the Local Government Pension schemes. The first note is to implement the current UK CARE scheme into NI and Scotland for the 1 st April 2015. The second note delivers two LGPS monthly reports that had been delivered in the pilots as standard
Payroll GB Year End / Start of Year • Note 2082321 (SP 81/B 5) supports the new law that no employee can have a tax deduction of more than 50% of their pay in the pay period (this previously only applied to K codes) • Note 2092992 (SP 81/B 5) is a large note that creates functionality to support the new Abolition of ER NI for EE’s under 21 years of age. It creates the new Upper Secondary Threshold (UST) and adds checks to SAP master data screens for Infotype 0069 (NI) as well as checks during payroll calculation. A program is also delivered that will allow customers to move employees to the correct new NI categories as of 6 th April 2015. This is therefore important to run before the first payroll run of the new tax year. Here is a list with the new NI categories “under specified age”: • Note 2092226 (SP 81/B 5) delivers the new Statutory Adoption Pay entitlements for Adoption Pay Periods that start on or after 5 th April 2015 • Note 2107928 (SP 83/B 7) is a fix note for the NI category changes note 2092992 above
Payroll GB Year End / Start of Year • Note 2112214 (SP 83/B 7) is a fix note for the 50% tax deduction note 2082321 above. You must apply this immediately after applying, 2082312, if your peyroll period are numbered in a ways that the current tax year counts as 2015 already. Without this note, payroll will stop with the following error, because it’s trying to apply the April changes already: • Note 2109001 (SP 83/B 7) is the implementation of the new Teachers CARE pension scheme for April 1 st 2015. As well as changes to SAP master data and payroll functions, a program is delivered to process the new monthly file the Teachers Pension (TP) will provide organisations • Note 2111133 (SP 83/B 7) mirrors the above Teachers CARE note 2109001 for the new Civil service CARE pension scheme which comes into effect also on the 1 st April 2015 • Note 2111416 (SP 83/B 7) updated SAP for the new Pension Autoenrolment earnings thresholds for 6 th April 2015 and therefore must be implemented before running a Payroll in SAP that includes an assessment date on or after 6 th April 2015
Payroll GB Teacher’s Pension Annual Return (RPUTPSG 0): At the end of each financial year, employers have a statutory requirement to submit an Annual Return showing details of teachers' service, salary and any additional contributions that they pay towards Teachers' Pensions. LGPS Pension Details You use the LGPS Pension Details ( RPLPENG 0_LGPS_DET ) report to display the Local Government Pension Scheme (LGPS) contribution details for selected LGPS schemes. You also have the option to display the changed contribution rates if the employee has changed the contribution rate towards a particular scheme. The report reads the payroll results to display the LGPS Pension details. Annual Survey of Hours and Earnings (ASHE) Return You use this report to generate the Annual Survey of Hours and Earnings (ASHE) record for submission to the Office for National Statistics. This record contains the employee details as on a particular date, which includes pay, hours of work, pension, job description and location details.
Payroll GB Tables & Reports • • • RPUDEL 20: Delete Cluster RPUTRBK 0: Adjust Infotype 0003 PC 00_M 99_DLGA 20: Wagetype Configuration Table V_T 512 W_D: Wagetype Processing, Cumulation and Evaluation Classes Table V_T 512 W_B: Wagetype Valuation Basis Table V_T 554 C: Absence Configuration
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