“Military Contribution” scenario

Path: Payroll Elements

MC – military contribution. In the configured base for MC calculation, payroll elements with the “Military Contribution” element type are used:

Separate elements for sick leave at the expense of the enterprise and the fund are necessary when using different financial accounts to account for such sick leave.

Features of adding to a payroll document and calculation: In the calculation type, the MC calculation elements are in the type that is used in the calculation Always.

All elements with the Military Contribution type will always be added to the payroll document within the period of entry into the personal income tax base. The entry is determined by the value in the Personal Income Tax Base by field on the element card. If the element is included in the By Accrual Period base, then for each unique value of Accrual period having document lines with the “Accrual”, “Bonus” element types and included in the personal income tax base, a line in the document for each element will be created:

If an element is included in the By Period Code base, then for each unique value of Period Code having document lines with the “Accrual”, “Bonus” element types and included in the personal income tax base, a line will be created in the document for each element.

The tax base is calculated separately according to the general base, according to the sick leave base at the expense of the enterprise, and according to the sick leave base at the expense of the fund. Rounding difference which can arise when the base is fragmented, falls into an element with a general base. The calculation of the MC base from the MC amount is carried out each time when calculating a line within the value of the “Accrual period” first in the current document, then in the employee’s posted documents, depending on the type of the element’s entry in the base:

• By Accrual Period – the line with the element is included in the base of the MC line, which has a value in the Accrual Period from field from the Period code field of the element line.
• By Period Code – the line with the element is included in the base of the MC line, for which the value in the “Accrual period from” field is equal to the value of the Period Code field. At the end of the calculation, the tax amount is distributed among all lines included in the base. The distribution is used to generate the report and when forming the amount to be paid. You can view the distribution by clicking the Calculation base details button in the Line menu, having previously placed the cursor on a line with type Military Contribution.

Note: Please note that the algorithms for calculating an element, selecting a base, detailing the base and other parameters are carried out by settings of element calculations and can be changed in accordance with legal or user requirements. In the posting groups setup, posting groups set up through the vendor – tax authority are used for MC.