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Pyint Factoring

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Page 1: Pyint Factoring

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Page 2: Pyint Factoring

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&RS\ULJKW© Copyright 1998 SAP AG. All rights reserved.

No part of this brochure may be reproduced or transmitted in any form or for any purpose withoutthe express permission of SAP AG. The information contained herein may be changed withoutprior notice.

SAP AG further does not warrant the accuracy or completeness of the information, text, graphics,links, or other items contained within these materials. SAP AG shall not be liable for any special,indirect, incidental, or consequential damages, including without limitation, lost revenues or lostprofits, which may result from the use of these materials. The information in this documentation issubject to change without notice and does not represent a commitment on the part of SAP AG forthe future.

Some software products marketed by SAP AG and its distributors contain proprietary softwarecomponents of other software vendors.

Microsoft®, WINDOWS®, NT®, EXCEL® and SQL-Server® are registered trademarks ofMicrosoft Corporation.

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OSF/Motif® is a registered trademark of Open Software Foundation.

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INFORMIX®-OnLine IRU�6$3 is a registered trademark of Informix Software Incorporated.

UNIX® and X/Open® are registered trademarks of SCO Santa Cruz Operation.

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SAP®, R/2®, R/3®, RIVA®, ABAP/4®, SAP ArchiveLink®, SAPaccess®, SAPmail®,SAPoffice®, SAP-EDI®, R/3 Retail®, SAP EarlyWatch®, SAP Business Workflow®, ALE/WEB,Team SAP, BAPI, Management Cockpit are registered or unregistered trademarks of SAPAG.

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Page 4: Pyint Factoring

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3DUWLDO�3HULRG�5HPXQHUDWLRQ��)DFWRULQJ�Factoring is the proportional calculation of period remuneration. The latter consists of primarywage types assigned to an employee as basic pay, recurring payments, or additional payments.Unlike the valuation of averages, factoring only covers events that occur in the current period.

Factoring is used in the following cases:

• To UHGXFH�SD\PHQWV made to an employee because he or she joins, leaves, or isabsent from the company during a period.

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Example: Reductions [Page 6]

• To FDOFXODWH�UHPXQHUDWLRQ�IRU�DQ�H[DFW�SHULRG because of substitutions, changes inbasic pay, organizational reassignments, or changes in the personal work schedule.

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Example: Calculating Remuneration for Exact Periods [Page 7]

• To calculate cost accounting wage types for an exact period.

You can divide payments for paid attendances and absences into their productive andunproductive constituents and then assign them to different cost centers.

Factoring represents a calculation that is performed at the end of the gross part of payrollaccounting. To ensure that the R/3 System can calculate the correct factoring results, you mustdo the following:

• Use the customizing system to determine the method employed by the system tocalculate employee remuneration in the above situations.

• When maintaining master data for payroll accounting, enter possible factoringsituations that must be taken into account by the payroll program in accordance withyour customizing settings.

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The standard system contains country-specific calculation rules for factoring. These personnelcalculation rules determine the factors for the current period during payroll accounting. Differentfactoring situations require different factors. In the standard system, the calculation rules takecommon factoring situations into account. You can either use them as they are, or use thecustomizing system to adapt and enhance them so that they meet your company’s specificrequirements.

The factor is usually less than or equal to 1 and greater than or equal to 0. The value 1represents a period, a smaller value represents the partial period for which the employee shouldreceive proportional remuneration. As soon as changes are made to master data that triggerfactoring, the factor is multiplied by the employee’s primary wage types for exact periods if theprimary wage types must be reduced, or if their constituents for exact periods must be calculatedseparately.

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You must use the Customizing system to assign each required primary wage type a suitablefactor for reducing payments and distributing payments to different cost accounting wage types.

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In accordance with the factoring rules set up in the system and the information entered duringtime and master data maintenance, the R/3 System calculates an employee’s proportionalpayments during each payroll run. The changes in the following infotypes are evaluated forfactoring:

• (YHQWV�infotype (0000)

• 2UJDQL]DWLRQDO�$VVLJQPHQW�infotype (0001)

• 3ODQQHG�:RUNLQJ�7LPH�infotype (0007)

• %DVLF�3D\�infotype (0008)

• 5HFXUULQJ�3D\PHQWV�DQG�'HGXFWLRQV infotype (0014)

• $GGLWLRQDO�3D\PHQWV�infotype (0015)

• $EVHQFHV�infotype (2001)

• 6XEVWLWXWLRQV�infotype (2003)

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If a situation arises during the payroll run that triggers factoring, the current factor is calculatedand then multiplied by the assigned wage type.

The remuneration elements calculated separately are then cumulated or distributed to theappropriate cost centers.

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Factoring Schema [Page 8]

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([DPSOH��5HGXFWLRQVWhen the following situations arise within a payroll period, the payments made for an exactperiod are reduced:

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• An employee joins the company on a day other than the first day of the period.

• An employee leaves the company on a day other than the last day of the period.

• An employee takes one week of unpaid leave.

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• An employee regularly receives a transportation allowance but takes leave for threeweeks. The transportation allowance must only be paid for the period in which theemployee travels to work.

• A travel expense advance is approved for an employee who then leaves the companyin the next period. The travel expense advance must be canceled.

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([DPSOH��5HPXQHUDWLRQ�IRU�([DFW�3HULRGVWhen the following situations arise within a payroll period, wage types are calculated for exactperiods. This means that the remuneration elements are calculated separately for each partialperiod.

&KDQJH�LQ�%DVLF�3D\An employee receives a pay increase in the middle of a period. One half of the lower, period-specific remuneration amount is paid for the first partial period, and one half of the higher, period-specific remuneration amount is paid for the second partial period.

6XEVWLWXWLRQAn employee acts as a substitute for a higher-paid position. You can modify the payments usingpartial period factoring: Für den Teilzeitraum, in dem er auf seiner Planstelle arbeitet, erhält erdas entsprechende anteilige Entgelt. For the partial period during which he substitutes anotheremployee, he or she receives the proportional remuneration for that particular job.

2UJDQL]DWLRQDO�$VVLJQPHQWAn employee changes department and is, therefore, assigned to a different cost center. Thisdoes not mean that the employee receives more or less remuneration, but it does mean that theappropriate amounts must be debited to the cost centers in question for exact periods.

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)DFWRULQJ�6FKHPDFactoring takes place in the subschema xAL0 or xxAL (where x is a country-specific letter). Thecountry-specific factoring schemas included in the standard system take account of common,country-specific requirements. If a country-specific schema does not exist for your country, makea copy of international subschema XAL0 or a suitable country-specific schema, and adapt thecopy to your particular requirements. Subschema xAL0 is accessed by schema x000 in thestandard system.

)DFWRULQJ�3UHUHTXLVLWHVThe following conditions must be met before factoring schema xAL0 can run correctly:

• Basic pay, recurring payments and deductions, and additional payments for whichfactoring must be effected must be included in the input table (IT).

• Temporary tables PSP (personal work schedule) and WPBP, which are createdduring the payroll run, must be available.

• Processing classes 10 (0DUN�ZDJH�W\SHV�IRU�IDFWRULQJ��and 31 (6SOLW�PRQWKO\�OXPSVXPV�IRU�FRVW�DFFRXQWLQJ)�must be maintained for the primary wage types that requirefactoring.

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The factoring schema accesses functions that are relevant to factoring, functions that createcumulation wage types, and functions that split cost accounting wage types. All of the country-specific factoring schemas in the standard system access the following functions that arerelevant to factoring:

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*(1����� Secondary wage types for factors [Page 9]

3,7���[33)�12$% Personnel calculation rules for factors [Page 10]

3,7���[&0��3�� Secondary wage types for cost accounting [Page 27]

3,7���[9$/�3�� Remuneration elements after factoring [Page 28]

To edit the factoring schema choose Customizing, then �3D\UROO�$FFRXQWLQJ→3D\UROO→�3HULRG)DFWRULQJ�→�5HGXFWLRQ�)RUPXODV�→�'HWHUPLQH�5HGXFWLRQ�)DFWRU�

Page 9: Pyint Factoring

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6HFRQGDU\�:DJH�7\SHV�IRU�)DFWRUVFunction GEN/8 generates secondary wage types in the factoring schema XAL0 or XXAL.Function GEN/8 generates secondary wage types in the factoring schema XAL0 or XXAL.

Function GEN/8 has the following effect:

• Secondary wage types /801 to /8<nn> are generated and written to the input table(IT) for each WPBP split period. The number of generated secondary wage types isdependent on GEN/8 parameter <nn>. Values between 1 and 16 are allowed.

• The factor is set at 1 in each generated secondary wage type /8<nn> and thenmultiplied by the constant GENAU 100,000.00 to increase the accuracy of thecalculations. The result is written to the 5DWH (RTE) field.

• The employee subgroup grouping for personnel calculation rules and the WPBP splitindicator are entered in each generated secondary wage type /8<nn>.

The standard system generates 16 secondary wage types for factors. You can use nine of thesesecondary wage types for your own factors. Secondary wage types /810 to /816 have an internalsystem meaning.

You can also generate secondary wage types if you do not use these. For this reason, you arenot usually required to change the GEN/8 parameter.

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&DOFXODWLRQ�5XOHV�IRU�)DFWRUVPersonnel calculation rule xPPF is accessed in factoring schemas xAL0 and xxAL and used tocalculate factors. Depending on the check results from operation PPPAR, personnel calculationrule xPPF accesses personnel calculation rule xPPP, xPP0, or xPP1.

To edit the factoring schema choose Customizing, then �3D\UROO�$FFRXQWLQJ→3D\UROO→)DFWRULQJ→�5HGXFWLRQ�)RUPXODV→&UHDWH�5HGXFWLRQ�)DFWRU�

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Checking Factoring Criteria [Page 13]

A factor is not calculated unless a factoring situation arises. Since the factor is set to 1, the wholeamount of the appropriate primary wage type is paid.

If a factoring situation arises, the appropriate calculation is performed for the secondary wagetype /80n specified as a variable key in the personnel calculation rule.

• A factor is calculated for each secondary wage type /8nn.

• In accordance with the calculations, the 5DWH (RTE) field is updated in the input table(IT) for each secondary wage type /8nn.

The standard system contains the country-specific calculation rules xPPF, xPP1 and xPP0 to beused in different factoring situations.

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PWS Partialperiod

a=TSSOLL

b=TSAU**

c=TSDIVI1)

a=TASOLL

b=TAAU**

c=TADIVI

Wholeperiod

a=GSSOLL

b=GSAU**

c=GSDIVI

a=GASOLL

b=GAAU**

c=GADIVI

Deduction Partialperiod

a=TSSOLL

b=TSAU**

c=TSDIVP

a=TASOLL

b=TAAU**

c=TADIVP

a=TKSOLL

b=TKAU**

c=TKDIVP

Wholeperiod

a=GSDIVP

b=GSAU**

c=GSDIVP

a=GADIVP

b=GAAU**

c=GADIVP

a=GKDIVP

b=GKAU**

c=GKDIVP

Payment Partialperiod

a=TSSOLL

b=TSAU**

c=TSDIVP

a=TASOLL

b=TAAU**

c=TADIVP

a=TKSOLL

b=TKAU**

c=TKDIVP

Whole a=GSSOLL a=GASOLL a=GKSOLL

Page 11: Pyint Factoring

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period b=GSAU**

c=GSDIVP

b=GAAU**

c=GADIVP

b=GKAU**

c=GKDIVP

1) Implemented in the standard system by PC rule XPP1 for wage type /801.

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PWS Method [Page 20]

Payment Method [Page 21]

Deduction Method [Page 22]

Comparison of Factoring Methods [Page 25]

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RTE=<a> RTE-<b> RTE?<n>

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Hybrid Partialperiod

a=TSSOLL

b=TSAU**

a=TASOLL

b=TAAU**

a=TKSOLL

b=TKAU**

Wholeperiod

a=GSSOLL

b=GSAU**

a=GASOLL

b=GAAU**

a=GKSOLL

b=GKAU**

All or nothing Wholeperiod

a=GSSOLL

b=GSAU**

a=GASOLL

b=GAAU**

a=GKSOLL

b=GKAU**

The value you assign to n determines whether the payment or deduction method is subsequentlyused for the hybrid method, and whether the factor is set to either 1 or 0 for the all or nothingmethod.

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Hybrid of Payment and Deduction Methods [Page 23]

All or Nothing Method [Page 24]

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2SHUDWLRQ 2SHUDWLRQ 2SHUDWLRQ 2SHUDWLRQ

RTE=<a> <b> RTE*KGENAU RTE/TSDIVI

9DOXHV�IRU�SODFHKROGHUV�D�DQG�E

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Share of paid public holidays on whichwork was not performed

Partial period a=TSAX**

No entry for b1)

Share of public holiday work and paidabsences

Partial period a=TSAP**

b=RTE+TSAX**2)

Share of unpaid absences Partial period a=TSAU**

no entry for b3)

1) Implemented in the standard system by PC rule XPPF for wage type /814.

2) Implemented in the standard system by PC rule XPPF for wage type /815.

3) Implemented in the standard system by PC rule XPPF for wage type /816.

If you have changed or enhanced the personnel calculation rules included in thestandard system, or if you have defined your own personnel calculation rules, youmust update the preset rules in the schemas accordingly.

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Factoring Formula [Page 14]

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&KHFNLQJ�)DFWRULQJ�&ULWHULDBefore factoring takes place, you must check the criteria according to which remuneration isreduced or calculated for an exact period. The standard system provides the personnelcalculation rules xPPF, xPPP, and xPP0 for this.

Operation PPPAR is used for querying. Its parameters enable you to check your employee’speriod-specific factoring situations, and then decide whether to proceed with or without factoring.

The following table gives the input parameters for operation PPPAR

2FFXUUHQFH 3DUDPHWHU

Employee joins company and legal person changes within a period E

Employee joins company and legal person changes on the first day of theperiod.

C:

Employee leaves company in current period A:

Employee leaves company in next period N

Employee leaves company on 1st day of next period F

Unpaid absence U

Paid absence B:

Inactive work relationship during whole period R

Capacity utilization level changes during a period G

Capacity utilization level changes on first day of period D

Weekly working hours change within a period I

Weekly working hours change on first day of period H

Employee group or employee subgroup changes M

The length of the period on which the wage types in the %DVLF�3D\ infotype(0008) are based is not the same as the length of the period for the payroll area(2UJDQL]DWLRQDO�$VVLJQPHQW�infotype, 0001)

P

There are at least 2 basic pay records in the current period 8

There is at least 1 WPBP split; in other words, one of the following infotypes haschanged:

– (YHQWV�infotype (0000)

– 2UJDQL]DWLRQDO�$VVLJQPHQW�infotype (0001)

– 3ODQQHG�:RUNLQJ�7LPH�infotype (0007)

– %DVLF�3D\�infotype (0008)

– &RVW�'LVWULEXWLRQ�infotype (0027)

S

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)DFWRULQJ�)RUPXODThe R/3 System uses the following formula to calculate the partial period factor:

�( Planned working time [Page 15] - Absence or partial period [Page 16] ) / Divisors [Page 17]

All of this formula’s parameters are time entries that must be based on the same calculation unit.The R/3 System provides the calculation units [Page 19] . An additional part of the formula is theperiod view [Page 18] with which remuneration is calculated.

A number of different calculation methods are used within business administration and thesemethods have both advantages and disadvantages. The collective agreement usually includesguidelines on which method to choose. The following section also describes different decisioncriteria:

PWS Method [Page 20]

Payment Method [Page 21]

Deduction Method [Page 22]

Hybrid of Payment and Deduction Methods [Page 23]

All or Nothing Method [Page 24]

Comparison of Factoring Methods [Page 25]

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Secondary Wage Types for Cost Accounting [Page 27]

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3ODQQHG�:RUNLQJ�7LPHYou determine the absence time using the 3HUVRQDO�:RUN�6FKHGXOH�WDEOH�(PSP)� The calculationunit you choose determines whether parameter 662//, $62// or .62// is used.

You must not use any of the three SOLL parameters as a divisor because they only containvalues for an active work relationship, for example, after an employee joins the company orbefore an employee leaves the company.

The values of the SOLL parameter can be different for employees in the same period if they havedifferent personal work schedules.

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$EVHQFHV�DQG�3DUWLDO�3HULRGVWhen remuneration is reduced, you calculate absences by specifying working time for which theemployee is not paid, in other words, time during which the employee is absent from thecompany and for which he or she is not remunerated. You determine the absence time usingtable PSP (3HUVRQDO�:RUN�6FKHGXOH��

If remuneration elements are calculated for exact periods, absences do not occur. Instead,employee remuneration is calculated separately for specific partial periods. The partial periodsare determined on the basis of table WPBP.

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AU Share of unpaid absences

AX Share of paid public holidays on which work was not performed

AP Share of public holiday work

Page 17: Pyint Factoring

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'LYLVRUVYou can use general or individual values as a divisor in accordance with the personal workschedule. The divisor for general period working time is stored in a constant. The constantsSDIVP (:RUNLQJ�+RXUV), ADIVP (:RUNGD\V) and KDIVP (&DOHQGDU�'D\V) are dependent on thecalculation unit.

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3HULRG�9LHZWhen the factor is calculated, you must determine whether factoring must be performed for eachpartial period or for the whole period.

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If a WPBP split exists for a base wage type, you should use a partial period as the calculationbasis. In this case, an independent value is determined for each WPBP split. In other words, theperiod of each partial period is used as planned working time (S). A “T” is set before thecalculation formula parameters within the personnel calculation rules.

In this case, you should use the PWS method [Page 20] when calculating the factor.

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If there is no WPBP split or if it is not relevant to the proportional calculation of remuneration, usethe whole period as the calculation basis. For example, this is the case for recurringpayments/deductions or additional payments. A “G” is set before the calculation formulaparameters in the personnel calculation rules.

In this case, you should use one of the following methods to calculate the factor:

• Payment Method [Page 21]

• Deduction Method [Page 22]

• Hybrid Form [Page 23]

• All or Nothing Method [Page 24]

Page 19: Pyint Factoring

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&DOFXODWLRQ�8QLWVYou can use three different calculation units for calculating partial period factors:

• Working hours (6)

The parameter values in absence hours can vary greatly within a period foremployees with different personal work schedules.

• Workdays ($)

The parameter values in absence days can vary greatly within a period for employeeswith different personal work schedules.

• Calendar days (.)

Parameter values for calendar days are the same for all employees within a period.

All parameters for the factoring formula are available in table PSP (3HUVRQDO�:RUN�6FKHGXOH)using all three calculation units. In the personnel calculation rule, the calculation unit of theindividual parameters is indicated by letters. SSOLL, for example, includes the value for plannedworking time in hours, and ADIVP includes the value for general period working time in workingdays.

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3:6�0HWKRGIf the PWS method is employed, individual, actual planned working time according to theemployee’s personal work schedule (table PSP) is used as the divisor (',9,).

If payroll is run for monthly periods and this calculation method is used, the employee has alower reduction amount in periods with less planned working time (short months) than in periodswith more planned working time (long months). The standard system contains country-specificcalculation rules based on the PWS method.

&ULWHULD�IRU�XVLQJ�WKLV�PHWKRGThe PWS method is particularly suitable for reductions if planned working time is specifiedexactly and you enter all deviations from planned working time in the system.

Deviations that frequently occur from planned working time are constituted by changes in thefollowing infotypes:

• $EVHQFHV�infotype (2001)

• 6XEVWLWXWLRQV�infotype (2003)

• 3ODQQHG�:RUNLQJ�7LPH�infotype (0007)

The PWS method is also suitable for calculating partial payments for exact periods.

)DFWRUThe factor for the PWS method is calculated as follows:

Planned working time - absence or partial period

Factor = --------------------------------

Individual period working time

You can use :RUNLQJ�+RXUV �6�, :RUNLQJ�'D\V��$��or &DOHQGDU�'D\V��.� as the calculation unit.You should only use working hours as the calculation unit for absences lasting less than one day.

Page 21: Pyint Factoring

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3D\PHQW�0HWKRGIf the payment method is employed, the employee is remunerated for the period actually workedor for paid absences. A general constant (DIVP) is used as the divisor:

If the payroll is run for monthly periods, the general divisor determines that each calculation unit(hour or day) has the same value, irrespective of whether the period is a short or long month.

&ULWHULD�IRU�XVLQJ�WKLV�PHWKRGThe payment method is VXLWDEOH�IRU�XVH in the following situations:

• If the employee has taken unpaid absence for more than 10 days.

• The actual length of the period is not different from the general length of the period(for example, weekly payment).

The payment method is QRW�VXLWDEOH�WR�XVH in the following situations:

• Payroll is run for an employee on a monthly basis (monthly or half-monthly) and theemployee has only a few unpaid absences.

In this case, in short months (for example, February) the employee could work almostthe entire period and still earn considerably less.

In long months (for example, July) remuneration could be calculated and the amountcould exceed the basic remuneration amount for the period, despite the absences.

• Partial payments must be calculated for exact periods.

The employee would receive an amount that is different from the amount ofremuneration effected for the period because the number of hours or days does notcorrespond to the average.

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The factor for the payment method is calculated as follows:

Planned working time - absence

Factor = -----------------------

General period working time

You can use :RUNLQJ�+RXUV �6�, :RUNLQJ�'D\V��$��or &DOHQGDU�'D\V��.� as the calculation unit.For absences that last less than one day, you should only use calculation unit S.. You can usethe average values typical for your particular country, industry, or company as general periodworking time.

Page 22: Pyint Factoring

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'HGXFWLRQ�0HWKRGIf the deduction method is employed, a prorata amount is deducted from employee remunerationfor the period of his or her unpaid absence. A general constant (DIVP) is used as the divisor:

If the payroll is run for monthly periods, the general divisor determines that each calculation unit(hour or day) has the same value, irrespective of whether the period is a short or long month.

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The payment method is VXLWDEOH�WR�XVH in the following situations:

• The employee has been absent without pay for more than 10 days.

• The actual length of the period is not different from the general length of the period(for example, weekly payment).

The payment method is QRW�VXLWDEOH�WR�XVH in the following situations:

• Payroll is run for an employee on a monthly basis (monthly or half-monthly) and theemployee has only a few unpaid absences.

In this case, in short months (for example, February) the employee could work almostthe entire period and still earn considerably less.

In long months (for example, July) remuneration could be calculated and the amountcould exceed the basic remuneration amount for the period, despite the absences.

• Partial payments must be calculated for exact periods.

The employee would receive an amount that is different from the remunerationamount for the period because the number of hours or days does not correspond tothe average.

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The factor for the deduction method is calculated as follows:

&DOFXODWLRQ�RI�IDFWRU

Absence

Factor = 1 -----------------------

General period working time

General period working time - absence

= ------------------------------

General period working time

You can use :RUNLQJ�+RXUV��6� or :RUNLQJ�'D\V��$�� as the calculation unit. For absences thatlast less than one day, you should only use calculation unit S..

You can use the average values typical for your particular country, industry, or company asgeneral period working time.

Page 23: Pyint Factoring

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+\EULG�RI�3D\PHQW�DQG�'HGXFWLRQ�0HWKRGVIf payroll is run for monthly periods and you only use the deduction method or the paymentmethod for factoring, then problems may occur. As a result, a hybrid of both methods is oftenused, depending on the absence. This is shown in the following table:

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Up to 10 Deduction method

More than 10 Payment method

However, this procedure also causes problems because changing from the deduction to thepayment method gives rise to great differences in the amount of remuneration effected. This canlead to difficult situations.

Mary Brown receives a base monthly salary of 5,456.00 and has a general periodworking time of 22 workdays. In a month that contains 23 workdays, she has anunpaid absence of 10 workdays.

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10 Deduction method (22-10)/22 = 12/22 2976

11 Payment method (23-11)/22 = 12/22 2976

The calculation shows: If Mary Brown took an unpaid absence of 11 days, shewould earn exactly the same amount as if she had taken an unpaid absence of 10workdays.

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$OO�RU�1RWKLQJ�0HWKRGIf the all or nothing method is employed, the employee receives either the entire wage typeamount or nothing at all. A criterion for entitlement to the entire amount could, for example, be aminimum period that the employee must have worked. If the condition is met, the factor is 1. Ifthe condition is not met, the factor is 0.

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The all or nothing method is suitable to use in the following situations:

• Cost transfer of travel allowance

• If the employer pays a savings plan allowance

Page 25: Pyint Factoring

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&RPSDULVRQ�RI�)DFWRULQJ�0HWKRGVThe question of which factoring method to use is extremely important, particularly if payroll is runfor monthly periods.

Gertrude Jones has unpaid leave from February 3 to March 29. This means thatshe works just 2 days in both February (20 workdays) and March (23 workdays).Her basic monthly salary (b) is 3,252.00. Her weekly working time is set as 37hours.

3DUDPHWHU�YDOXHV�LQ�KRXUV

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Planned working time (SSOLL) 148 172

Absence (SAU) 132 156

Individual period working time (SDIVI) 148 172

General period working time (SDIVP) 167.7 167.7

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3:6 Factor:

a = (SSOLL-SAU**)/SDIVI

0.108 0.093

Reduced remuneration: b x a ������ ������

3D\PHQW Factor:

a = (SSOLL-SAU**)/SDIVP

0.095 0.095

Reduced remuneration: b x a ������ ������

'HGXFWLRQ Factor:

a = (SDIVP-SAU**)/SDIVP

0.213 0.070

Reduced remuneration: b x a ������ ������

If the SD\PHQW�PHWKRG is employed, Gertrude Jones receives the same amountof remuneration for both months. If the GHGXFWLRQ�PHWKRG is employed, she issignificantly overpaid in February and significantly underpaid in March. If the 3:6PHWKRG�is used, she would still receive a higher salary in February than in March,

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however the difference would be significantly lower than when using thededuction method.

Mary Brown receives a base monthly salary of 5,456.00 and has a general periodworking time of 22 workdays. She changes cost center on the 16th of a monthcontaining 23 workdays.

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1-15 = 11 Payment method (23-11)/22 = 12/22 2976.00

Deduction Method (22-11)/22 = 11/22 2728.00

PWS Method (23-11)/23 = 12/23 2846.60

16-30 = 12 Payment method (23-12)/22 = 11/22 2728.00

Deduction Method (22-12)/22 = 10/22 2480.00

PWS Method (23-12)/23 = 11/23 2609.40

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The above table shows that payment and deduction methods are not suitablewhen calculating period-specific remuneration for exact partial periods. Only thePWS method gives an exact result.

Page 27: Pyint Factoring

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6HFRQGDU\�:DJH�7\SHV�IRU�&RVW�$FFRXQWLQJPersonnel calculation rule XCM0 is accessed by factoring schema XAL0 or XXAL to distributeremuneration elements to secondary wage types for cost accounting. The payments made to anemployee are divided into their productive and unproductive constituents for exact periods.

The payroll driver checks all of the wage types contained at this time in the input table (IT) to seewhether processing class 31 (6SOLW�PRQWKO\�OXPS�VXPV�IRU�FRVW�DFFRXQWLQJ)�is up to date.Depending on the specification, the amount field (AMT) of wage types /840, /844, /845, /846 or/852 is filled.

The specifications of processing class 31 (6SOLW�PRQWKO\�OXPS�VXPV�IRU�FRVW�DFFRXQWLQJ)�aredetermined in the country-specific variants of personnel calculation rule XCM0. The followingtable shows the specifications for processing class 31 (6SOLW�PRQWKO\�OXPS�VXPV�IRU�FRVWDFFRXQWLQJ��

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0 No debiting or crediting

1 Calculated paid public holidays

2 Paid non-work

3 Paid non-work and unpaid absences

You edit processing class 31 (6SOLW�PRQWKO\�OXPS�VXPV�IRU�FRVW�DFFRXQWLQJ) in Customizing under3D\UROO�$FFRXQWLQJ�→�3D\UROO�→�&UHDWH�ZDJH�W\SHV�IRU�FRVW�DFFRXQWLQJ�

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Remuneration Elements after Factoring [Page 28]

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5HPXQHUDWLRQ�(OHPHQWV�DIWHU�)DFWRULQJPersonnel calculation rule xVAL is accessed in factoring schema xAL0 or xxAL to calculatefactored remuneration elements.

The conditions of the calculation are as follows:

• Processing class 10 (0DUN�ZDJH�W\SHV�IRU�IDFWRULQJ��is maintained for each primarywage type.

• The 5DWH (RTE) field contains the current factor in each secondary wage type /80nthat corresponds to the specification of processing class 10.

xVAL checks processing class 10 (0DUN�ZDJH�W\SHV�IRU�IDFWRULQJ��for all of the primary wagetypes contained at this time in IT. The specification of this processing class determines whetherthe primary wage types are factored or not. The permitted specifications consist of 1 characterand have the following meanings:

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0 The preset value of the factor is not changed, the primary wagetype is not reduced

1 Reduction using factor /801

2 Reduction using factor /802

3 Reduction using factor /803

4 Reduction using factor /804

5 Reduction using factor /805

6 Reduction using factor /806

7 Reduction using factor /807

8 Reduction using factor /808

9 Reduction using factor /809

A: Reduction using factor /801 and rounded using 0.5

If processing class 10 (0DUN�ZDJH�W\SHV�IRU�IDFWRULQJ) has a specification unequal to 0, the valuein the AMT field ($PRXQW) for the primary wage type is multiplied by the value in the RTE field(5DWH) for wage type /80<n>, which corresponds to specification n for processing class 10. Thecalculated value is then entered in the AMT field ($PRXQW) for the corresponding primary wagetype.

You maintain processing class 10 (0DUN�ZDJH�W\SHV�IRU�IDFWRULQJ) in Customizing under 3D\UROO→5HGXFWLRQ�)RUPXODV→�$VVLJQ�5HGXFWLRQ�)DFWRUV�