another year in payroll…. - uk & ireland sap users group on it0069 on age as at pay date of...

Another Year in Payroll….

Daphne Jacob, Ajit Thomas and Maureen Gregory – Globalisation Services at SAP

Month 11, 2014

© 2014 SAP SE or an SAP affiliate company. All rights reserved. 2Customer

Agenda

Legal Changes 15/16

Under 21 NICs

50% Tax cut-off

New Tax code suffix

Statutory Adoption Pay

RTI reporting

– FPS

– EPS

– EYU

– PI

Shared Parental Leave

Payroll Control Report

Questions

Legal Changes for 15/16


Under 21 NICs


NIC for Employees under 21 from 6 April 2015

From April 2015, the employer liability to National Insurance contributions for all employees

up to the age of 21 will change.

A new threshold is introduced Upper Secondary Threshold (UST)

For tax year 15/16, the UST threshold value will be the same as the Upper Earnings Limit

(UEL - £813 per week, £3524 per month. This will be confirmed in the budget).

There will be no employer contributions due up to this threshold

There is no change for the employee



6 new NI Cats are being introduced.

Maintained in V_T5G42 with corresponding limits and percentages in T5G_NICLIM and

T5G_NICPCT

Category Over 21 Under 21 (New)

Not Contracted out standard rate A M

Contracted out standard rate D I

Not Contracted deferred rate J Z

Contracted out deferred rate L K

Mariners Not contracted out R Y

Mariners Contracted out N V



A new constant NIUST in T511K with validity from 06.04.015

NIUST holds the age - 21



Master Data Checks

Check on IT0069 on age as at pay date of the period in which the start date of the infotype falls and NI

category.

An error message will be thrown if the employee does not have a valid NI category input for their age at

the pay date.

EE under age 21: Input valid NI category EE over age 21: Input valid NI category,

An error will also be thrown if the start date of the infotype is prior to 06.04.2015

NI Category not valid before 06.04.2015

Payroll Checks

Check in payroll for age and valid NI category.

Employee will be rejected if the NI category is incorrect.

New exception message; 764 – Employee is approaching age 21; date of birth is xx.xx.xxxx

IT 0069 now mandatory in the payroll

Default NI category processing via feature GNICD becomes obsolete



DDIC Changes

PC2N1 – NIC

New field AMTFROMUST added to hold the Niable pay UST to UEL

Existing field AMTERTUEL re-used to hold the Niable pay UAP to UST

P2VN2 – CNIC

New field AMTFROMUST added to hold the Cumulated Niable pay UST to UEL

Existing field AMTERTUEL re-used to hold the Cumulated Niable pay UAP to UST

T5G_DTONI

New field AMTFROMUST added to hold the Niable pay UST to UEL

Existing field AMTERTUEL re-used to hold the Niable pay UAP to UST



Payroll Log

Payroll cluster and NI calculation summary log have been modified to reflect these changes

RTI

Table RTINI has NOT been modified to include the new UST field as there are no changes to the NI

reporting for FPS

SCON reporting will include the new C/O NI Categories I, K, V



Calculation examples using £4000 earnings per month

Calculations are based on current 2014/15 thresholds

Category M not contracted out standard rate.

Employer only pays contributions on earnings above the UST

£4000 less UST £3489 = £511 x 13.8% = £70.52

Category I Contracted out standard rate.

Employer £4000 less UST £3489 = £511 x 13.8% = £70.52

Employer Rebate on earnings between the LEL to ST and ST to UAP

LEL to ST £182 x 3.4% = £6.19

ST to UAP £2674 x 3.4% = £90.92 Total Rebate £6.19 + £90.92 = £97.11

Total Employer NICs £70.52 less rebate £97.11 = £26.59-


Table NIC April 2015



Report - RPUNIUST_IT0069

Utility report that can be used to assess the age of the employees and create a new record in IT0069 for

those employees under 21 on or before first pay date of the tax year 2015/16

Employees who are under 21 on or before the will have their IT0069 delimited.

A new record will be created with the start date as 06.04.2015 with the relevant NICAT.

The report can be processed only until the first pay date of the tax year 2015/16 on or after 06.04.2015.

If processed after this date, the report will not return any results

If the report is processed more than once for the same pernr then it would not process the record

If there is already an IT0069 record with the begda as 06.04.2015 prior to this report being run, then the

report will update the existing record with the new NI Category

Report will throw an error if the employee does not have IT0002 or if IT0069 could not be locked.

If the already active employee does not have an IT0069 record then the report would not process these

employees.

The report can be processed in test and in live modes.


50% Tax Cut-Off


Legal Changes 15/16

50% Tax Cut-Off

The 50% cut-off will now be applicable for all tax codes and not just K codes.

Delivered in note 2082321

Support Pack; 600 B5

604 81

608 09


New Tax Code Suffix


Legal Changes 15/16

New Tax code suffix

With effect from 2015-16 tax year, a new 'Transferable tax allowance for spouses or civil

partner will be introduced.

A spouse or civil partner who is either not liable to Income Tax at all or not liable above the

basic rate for a tax year will be entitled to transfer £1,050 of their personal allowance to

their spouse or civil partner provided that the recipient of the transfer is not liable to Income

Tax above the basic rate.

The transferor’s personal allowance will be reduced by £1,050. (Tax suffix code N)

The spouse or civil partner receiving the transferred allowance (Tax suffix code M) will have

their personal allowance increased by £1050 which will result in a reduced Tax liability of

up to £210.

Note 2086678

Support Package: 600 B5

604 81

608 09


Legal Changes 15/16

Statutory Adoption Pay (SAP)

Statutory Adoption Pay will mirror maternity pay for adoptions matched on or after 5 April

2015

New SAP Entitlement :

6 weeks paid at 90% of salary plus 33 weeks paid at the lesser of 90% or the flat rate

currently £138.18

The 26 week continuous employment rule for SAP will be abolished. SAP will therefore

become a ‘day one’ right.

Additional Statutory Paternity Pay – ASPP

With the introduction of Shared Parental Leave and Pay this will now replace ASPP

ASPP will still apply before the 05 April 2015 so both ShPP (early births) and ASPP will run

together for 2014/15 and into 2015/16

For 2015/16 the ASPP RTI data items will be renamed to ShPP. So both ASPP and ShPP

will be reported in this field.


RTI Reporting


Legal Changes 15/16

RTI Reporting - Changes to FPS

Namespace change to 2015/16

SCON and ECON validation extended to include new NI cats, I, K and V

Temp SCON number no longer valid

Additional Statutory Paternity Pay/Shared Parental Pay Year to date field

(ASPPYTD) has been renamed to SHPPYTD.

Statutory Paternity Pay Year to date field is renamed form OSPPYTD to SPPYTD

Employee address will now be reported for all employees every period.

This will be mandatory from April 2016

Previously this was only reported for new starts

New data item 168 for reporting Pension Draw Down payments

Flexibly Accessing Pension Rights – this is fed by Wagetpye FAPR


Legal Changes 15/16

RTI Reporting - Changes to EPS – Note 2095195

Namespace to 2015/16

Tax month has been added to the EPS file

Following fields have been renamed

OSPP recovered – SPP recovered

ASPP recovered – SHPP recovered

NIC Compensation on OSPP to NIC compensation on SPP

NIC compensation on ASPP to NIC compensation in SHPP

Mandatory from April 2016


Legal Changes 15/16

RTI Reporting - Changes to EYU

Validation added

SSP field no longer required and will be ignored if entered on spreadsheet for 14/15

New template with enhancements and corrections to headers.

Note 2095915

Support Package: 600 B5

604 81

608 09/10


Legal Changes 15/16

PI Changes

Second level

Third level


Legal Changes 15/16


Second level

Third level


Legal Changes 15/16

No changes except tax year.

Waiting approval from HMRC

Following forms will be delivered:

For printing:

PDF

Smartform

Data only SAPscript to fit the template supplied by CDP

For Emailing

PDF

Smartform


Legal Changes 15/16

Changes to tax year

Loan exemption limit increased from £5000 to £10,000


Legal Changes 15/16


Second level

Third level

New RTI report


Legal Changes 15/16

RPURTIGS

SxP Legal Changes


April 2015 Legal Changes: SxP

Statutory Payment Statistics


Statutory Shared Parental Leave/Pay



1) Not all Fathers/Partners take Paternity

2) Very few employees Adopt

3) Almost nobody transfers their SMP/SAP entitlement to their Spouse/Partner

In the four years, since the introduction of ASPP, the 15 customers

polled, had over 54,000~ cases of adoption, maternity and paternity.

Less than 100 of those 54,000~ were for ASPP

Will this change in the future???

SAP SMP SPPA SPPB STPA STPB

1% 73% 0% 25% 0% 0%


Statutory Payment Statistics: Outcome for ShPP/ShPL

ShPP/ShPL effects the lowest number of employees and

so has the lowest priority of all deliverables for April 2015.

ShPP/ShPL will be delivered in December HRSP (available

22nd January 2015)

PILOT PHASE

We are looking for a customer to be a pilot. Until ShPP/ShPL has been

piloted we will not know what the final solution will look like.



Statutory Adoption Pay is changing for Adoption Pay Periods that start on or

after April 5th 2015 (Sunday).

OLD ENTITLEMENT:

39 Weeks Standard Rate

NEW ENTITLEMENT:

6 Weeks Earnings Rate (i.e. 90% AWE)

33 Weeks Standard Rate



Example: Overlapping adoptions on old and new rules

OLD ENTITLEMENT : 01.02.2015 – 31.10.2015 (39 weeks)

NEW ENTITLEMENT : 01.05.2015 – 28.01.2016 (6 + 33 weeks)

However, GBSXP does not support overlapping absences, so the overlap

must be handled manually.

A) The maximum number of whole weeks that can be paid under SAP

standard should be paid (i.e. 12 weeks). The remaining SAP (i.e. 27 weeks)

must be paid via IT0014.

B) The data within the IT0088 records does not change. Only the validity of

the records changes to apply the work-around



OLD ENTITLEMENT : 01.02.2015 – 25.04.2015 (12 weeks)

NEW ENTITLEMENT : 26.04.2015 – 28.01.2016 (39 weeks)



First Adoption Second Adoption



The absence data (IT2001) and SAP data (IT0088) must be kept “in-sync”

The First Adoption “ends” after 12 weeks.

The Second Adoption receives the full 39 weeks. (N.B. the first 5 days are

treated as non-qualifying days as they are outside the APP the validity which

ends on starts on 01.05.2015)



The First Adoption ends on 25.04.2015 and receives 12 weeks at the Standard

rate.

The last 5 days in the month are treated as non-qualifying days as they are

outside the APP the validity of which starts on 01.05.2015!



The Second Adoption starts on 01.05.2015 and receives 4 weeks at the

Earnings rate and then…



… 2 more weeks at the Earnings rate and then swaps to Standard Rate for the

next 33 weeks…



Feature GOFFA

The feature GOFFA has been extended to support the change-over from the

old entitlements to the new entitlements, by adding a second character to the

return value of the feature.

The first character is still “X” or “ “.

(N.B. only used for “old” entitlements)

The second character mimics GOFFM

and allows “X”, “U”, “L” or “ “.

(N.B. only used for “new” entitlements)



Delivery

Note 2092226 PY-GB: GBSXP: Statutory Adoption Pay (SAP) 2015

Support Packages

Software Component Release Support Package

SAP_HRCGB 600 SAPK-600B5INSAPHRCGB

604 SAPK-60481INSAPHRCGB

608 SAPK-60809INSAPHRCGB


Statutory Shared Parental Leave/Pay (ADOPTION)

CHANGES TO ADOPTION DUE TO SHARED PARENTAL LEAVE

ADOPTION : Children placed on or after April 5th 2015

CURTAILMENT : Shortening the ALP AND the APP

: Up To 50 weeks ALP can be transferred

: Up To 37 weeks APP can be transferred

: Can be revoked before RTW

RETURN TO WORK : Ends the APL (but not the APP!)


Statutory Shared Parental Leave/Pay (MATERNITY)

CHANGES TO MATERNITY DUE TO SHARED PARENTAL LEAVE

BIRTH : Babies due on or after April 5th 2015

CURTAILMENT : Shortening the MLP AND the MPP

: Up To 50 weeks MLP can be transferred

: Up To 37 weeks MPP can be transferred

: Can be revoked before RTW

RETURN TO WORK : Ends the MPL (but not the MPP!)


Statutory Shared Parental Leave (BIRTH)


: 26 weeks continuous employment into the QW

CURTAILMENT : Shortening the MPP/MLP

: Up To 50 weeks MLP can be transferred (Minimum 2 weeks)

: Up To 37 weeks MPP can be transferred (Minimum 2 weeks)

LEAVE : Taken in blocks of a week (or a multiple of a week)

: Maximum of 3 blocks (but employer can allow more)

: Three (maximum) notifications of intent

: Need to record ShPL already taken by partner

DECLARATION : Eligibility criteria have been met (no check required)


Statutory Shared Parental Leave (ADOPTION)


: 26 weeks continuous employment into the MW

CURTAILMENT : Shortening the APP/ALP

: Up To 50 weeks ALP can be transferred (Minimum 2 weeks)

: Up To 37 weeks APP can be transferred (Minimum 2 weeks)

LEAVE : Taken in blocks of a week (or a multiple of a week)

: Maximum of 3 blocks (but employer can allow more)

: Three (maximum) notifications of intent

: Need to record ShPL already taken by partner

DECLARATION : Eligibility criteria have been met (no check required)


Statutory Shared Parental Leave

Recording the blocks of leave (new CALENDAR push-button on IT0088)



The user records the blocks (and saves the data) and then…



… the blocks are immediately saved in the absences infotype.



…the user can then view the saved blocks when they are next in the Shared

Parental Leave record and amend them if they so choose…



The “Booking” Rules

You cannot refuse ShPP taken as a single block.

You can have a 2 week “discussion” period for any other type of booking – if

you don’t wish to immediately accept their booking.

At the end of the 2 weeks your employee has 5 days to state their intention.

The employee can change their arrangements twice (i.e. three separate

bookings), but you can accept more changes if you wish.

8 weeks notice must be given for each booking.


Statutory Shared Parental Pay (ADOPTION)


: 26 weeks continuous employment into the MW

: AWE Check against the Weekly LEL at the MW

: Flat rate for 2 - 37 weeks


Statutory Shared Parental Pay (BIRTH)


: 26 weeks continuous employment into the QW

: AWE Check against the Weekly LEL at the QW

: Flat rate for 2 - 37 weeks


HR Renewal 2.0

HR Renewal 2.0


HR Renewal 2.0

Release Information : SAP Note 1965692

Requirements : Based on SAP_HR 6.00 and

: EhP7

: It is called SAP_HR 6.08 / EA-HR 6.08

Add-Ons Retrofited : SAP_HRCEE

: SAP ERP HCM LOCSAE

Delivery : Notes and HR SP

: No CLC-s are to be released, yet


Delivery of DDIC objects via SNOTE




DDIC objects are not supported by SNOTE

Delivery with transport files are restricted to very rare cases

UDO (Upport Downport Assistant) is to be used to deliver DDIC Changes


Delivery of DDIC objects via SNOTE - Overview

Two notes are delivered:

Note A contains the DDIC Changes

Note B contains the other Changes

Implementation Process:

1. Implement note A, which deliveres report RPUNTEG0_A or HIEUNOTE_A

2. Execute the generated note in UPDATE and in GENVIEW mode (if

applicable)

3. Implement note B



Implemenation of note A (DDIC note)



Implemenation of note A (DDIC note)

• DDIC authorization is required for the user executing the report

RPUNTEG0_A

• If note B is already implemeted, report RPUNTEG0_A cannot be executed

(note B is to be deimplemented)

• If relevant SP/CLC is implemented report RPUNTEG0_A cannot be

executed any more

• If note A is implemented using user „SAP”, report RPUNTEG0_A cannot be

executed

another year in payroll…. - uk & ireland sap users group on it0069 on age as at pay date of...

Documents