SAP
GB Payroll
Adrian Miners
adrian@nicx.co.uk
http://www.nicx.co.uk/page13.php
SuccessFactors & SAP HCM
Payroll GB
Payroll with SuccessFactors
SAP ERP
SuccessFactors
ESS / MSS
Personnel
Administration
Organisation
Management
Payroll
Time
Recording
PA30
OOQA / LSO_PVCT / PPOME
PC_PAYRESULT
PT_CLSTB1/2
Payslip
Data Replication
PI/XI
Government
Gateway
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/3rd Party?
• Which Screens are being used?
– Employee
Central/PA30/PA40/PA70/PA71/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
SAP Monthly
Company Car
P6 & P9
?
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?
P11D Production
Before Payroll Run
Interfaces Out
Pensions
Pre-program DME
(RPCDTAG0)
BACS
Format
?
CSV
Data Out
Pensions Contributions
Generate random RTI
number for BACS file.
Employee Payments
Mapped To
Infotype 0071
Process
?
SAP Menu:
SAP User Menu:
Etc
SAP Monthly
FPS
(Full Payment Submission)
XML
Bank clearing
System
Government
Gateway
SAP Monthly
EPS
(Employer Payment Summary File)
XML
SAP Monthly
XML
SAP Monthly
EAS
(Employer Alignment Submission)
EYU
(Earlier Year Update)
B2A Manager
SAP Monthly
FI/CO
Standard
Integration
SAP Monthly
SAP Monthly
SAP Monthly
SAP Monthly
XML
XML
Breakdown of PAYE
calculation each payroll
run.
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
After completion
After completion
Before BACS
After completion
After BACS
After completion
As required
As required
Transaction
PB2A_RTI
SAP User Menu:
Payroll > Per
Period > Transfer
to Finance
After completion
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 SSP1(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?
IT0002 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 IT0016: Whilst they are
displayed in IT0016, they are actually stored in IT0280. Whilst 0280 cannot be
processed directly in PA30/PA20, 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 PA0280, not PA0016.
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/B5)
allows for the ‘M’ and ‘N’ tax
codes. This is for the
transferable tax allowance for
married couples announced on
December 5th 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/B5) supports
the Abolition of ER NI for EE’s
under 21 years of age.
Payroll GB
Note 2092992 (SP
81/B5) 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?pageId=298550016
Tracking Court Order Payments
The report HR-GB: Court Orders Report for
Great Britain (RPLCORG0) also provides a
reference number with each corresponding
court order payment.
The report Preliminary DME program for
wage and salary payments (RPCDTAG0)
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/ShMP/ShPP
Shared Parental Leave: ShPP or
ShMP subtype in IT0088. See OSS
note 2125847 and 2133777
Payroll GB
• All employee information relevant to SMP/SAP/SPP/ShPP/ShMP 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 P11D report Summary of
Taxable Benefits for End-of-Year Reporting Great Britain (RPCP11G0) with information for Class
1A 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 CO2 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 CO2 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 (P0874)
reads the information in this Infotype to generate the values of the
following adjustment wage types:
– Tax Adjustment wage type (/5TA)
– EE NIC Adjustment wage type (/3N1)
– ER NIC Adjustment wage type (/3N2)
– 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
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
(T554S), and is used to group the different absences in payroll.
Payroll GB
Absence Processing Schema Functions
Figure 43: Function GPNAB
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
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 T554C.
Finally, the special processing cycle specified in table T554C is carried out.
Payroll GB
Absence Processing Schema Functions
Figure 45: Function GBSXP
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
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 P0071 (found in schema GBD0) 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 Par1 for function GTAX: Blank or 'LATE'. The function should
be called in the schema with Par1 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
G302 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
/111
/113
/114
/115
/116
/117
/121
/124
/131
/132
/133
/134
/135
/136
/141
/171
/172
/173
/174
/175
/176
/177
/178
/201
/211
/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
/3P1
/501
/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
/CO1
/CO2
/CO3
/CO4
/CSA
ER's Pensionable pay
Tax paid
Tax refnd.w/hld:starter
W/hld refnd paid:starter
Tax refund reporting
P45 taxable pay
P45 tax paid
Tax Credit (WFTC/DPTC)
Co.car: Net car benefit
Co.car: car fuel benefit
NIC 1A CB (Car benefit)
NIC 1A 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
/LO3
/LOE
/LOP
/MAE
/MER
/MIR
/MM.
/MML
/MMU
/MPY
/OMD
/OMP
/OSA
/OSD
/OSP
/P01
/P02
/P03
/P04
/P0A
/V01
/V02
/V03
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 3rd
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
/V04
/V31
/V41
/V51
/V57
/V5P
/V60
/VC1
/VC2
/VC3
/VC4
/VC5
/VC6
/VM1
/VM2
/VN1
/VN2
/VN3
/VNC
/VNP
/VNS
/VS1
/VSL
/VT1
/VT2
/VT3
/VT4
/VT5
/VT6
Claim from Non-Primary
ME:Niable pay
ME: arrest. ern. 2nd cont
ME: irr NIab reg 2nd Cont
ME: reg NIab reg 2nd Cont
ME: NIable retro 2nd Cont
ME: Net Pay prim
ME: crt. ord. tot.ded
ME: crt. ord. arr. 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:SMP This Period(Other)
ME: NIable 2nd Cont
ME: reg NIable 2nd Cont
ME: irr NIable 2nd Cont
ME: NI costing 2nd Cont
ME: NI paid 2nd 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:PrevTaxable Pay(Other)
ME:PrevTax 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)
CARCO2
HR-PAY-GB: Company Cars (based on CO2 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
C0
Cost Distribution
C1
Cost Assignment from Different Infotypes
V0
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
•
•
•
•
•
•
P6 – 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)
P9 – As the employer, HMRC will send a P9 if an employee’s tax code is due to change from
the start of the following tax year. (RTI)
P9d - 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.
P9X -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.
P11D – 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 P11D forms should be submitted to HMRC by 6th July, and you must provide a
copy to all relevant employees.
P11DB - Report Class 1A National Insurance contributions due on expenses and benefits
Payroll GB Statutory Reporting
•
•
•
•
•
•
P14 – The P14, 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 P35 and P38A, from 2013/2014 tax year
onwards, there is no requirement for this form
P35 – To be completed by 19th 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 P14 from 2013/2014 tax year onwards, there is no requirement
for this form
The P38A - an Employers return that detailed Employees who were paid over £100 in total
for the tax year but for whom a deductions working sheet (P11) was not completed or who
were not entered onto form P35, was also abolished following the introduction of RTI. Like
the P14 from 2013/2014 tax year onwards, there is no requirement for this form
P45 - 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 P45 will be issued to
employees, but the submission to HMRC will no longer will be required.
P46 - Used when a P45 has been lost or not issued. (RTI replaces it)
P60 – 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 P60 by 31st MayP71
Payroll GB Real Time Information (RTI)
RTI Operational Changes for Employers
• http://www.nicx.co.uk/attachments/File/RTI_Userguide_V11.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 P46 form and send it to HMRC.
They need to obtain the P46 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
(P35 and P14) or P38A supplementary return, as the SAP system tells HMRC about
all payments made each time their payroll is run.
• Hardcopies of P45 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 P60
complete and file any forms P11D and P11D(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 RPCFPSG0 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)
B2A 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 P60
• SAP have provided a new P60 Report: RPCP60G0, Transaction:
PC00_M08_RPCP60G0 in SAP note 1933043. This produces the P60s 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 P60 have exactly the same
figures. Previously the P60s were produced from the GB Year End Report
(RPCEOYG0) which, though still available, now looks like it has been
superseded for all end of year tasks
Payroll GB
Form P60
Payroll GB
Form P60
The program can either send the results to an ALV table
for verification or produce the P60 forms directly.
Payroll GB
Form P60
There is also an option to send the P60 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 P11D
Taxable Benefits Report (RPCP11G0)
• The report Summary of Taxable Benefits for End-of-Year Reporting: Great
Britain (RPCP11G0) provides an output of the P11D and the P11D(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:
– P11D Form- P11D Expenses and Benefits (per employee)
– P11D (b) Form- Return of Class 1A National Insurance Contributions (a summary form
for taxable benefits, and the base for payments of Class 1A employer National Insurance
Contributions).
• http://www.gtax.co.uk/benefits/p11d
Payroll GB
Form P45
P45 Report
– RPCP45GNRTI: Single employment solution
– RPCP45GNRTI_PBS: Multiple employment solution
The new leaver report does produce P45 output similar to the existing report
RPCP45GN 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, IT3297 ‘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 IT0071 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/B5) allows for the new ‘M’ and ‘N’ tax codes. This is for
the new transferable tax allowance for married couples announced on
December 5th 2013
• Note 2095195 (SP 81/B5) 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/B5) 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 1st 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/B5) 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/B5) 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 6th 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/B5) delivers the new Statutory Adoption Pay
entitlements for Adoption Pay Periods that start on or after 5th April 2015
• Note 2107928 (SP 83/B7) is a fix note for the NI category changes note
2092992 above
Payroll GB
Year End / Start of Year
• Note 2112214 (SP 83/B7) 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/B7) is the implementation of the new Teachers CARE
pension scheme for April 1st 2015. As well as changes to SAP master data
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/B7) mirrors the above Teachers CARE note 2109001
for the new Civil service CARE pension scheme which comes into effect
also on the 1st April 2015
• Note 2111416 (SP 83/B7) updated SAP for the new Pension Autoenrolment earnings thresholds for 6th April 2015 and therefore must be
implemented before running a Payroll in SAP that includes an assessment
date on or after 6th April 2015
Payroll GB
Teacher’s Pension Annual Return (RPUTPSG0): 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 ( RPLPENG0_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
•
•
•
•
•
•
RPUDEL20: Delete Cluster
RPUTRBK0: Adjust Infotype0003
PC00_M99_DLGA20: Wagetype Configuration
Table V_T512W_D: Wagetype Processing, Cumulation and Evaluation Classes
Table V_T512W_B: Wagetype Valuation Basis
Table V_T554C: Absence Configuration