Managing Professionals

Professionals are persons who provide a company a service without a labor contract. Professionals are contingent workers, not employees. PeopleSoft Global Payroll for Spain assumes that you do not process their payments through payroll. Instead, the professional provides the company with a bill. The company must pay the professional's bill and withhold a percentage of IRPF tax from the amount paid to the professional. The withholding percentage for IRPF taxes depends on the perception key and subkey that defines the services offered by the professional. The company does not have to contribute to social security for the professional.

Through the IRPF Tax Review ESP component you can enter the amount paid to the professional and the withholding amount applied. You can also specify the perception key and subkey to identify the work that the professional provides. The report generation processes consider the values that you enter on this page when you generate the Model 110 report, the Model 111 report, the Model 190 report, the individual professional's Tax Deduction report, and the Tax Deduction report.

To manage data for professionals:

1. Maintain perception key and subkey values through the Perception Keys ESP component.

2. Add the professional into the system through the Add a Person component, identifying the person's organizational relationship as a professional by selecting the Contingent Worker check box on the Organizational Relationships page.

   A professional is a contingent worker or a person who provides services to the organization and who does not have a legal employee relationship with the organization.

   See Add a Person - Organizational Relationships Page.

3. Enter the perception key, subkey, amount paid, and withholding amounts for the professional for a specific fiscal territory and month on the IRPF Tax Review page.

4. Generate the affected reports monthly, quarterly, or yearly as required.

Use the Perception Keys ESP page (GPES_PERCEP_KEY) to maintain perception (income) key and subkey data for tax models.

A subkey, together with a key, identifies the kind of job that a professional or other type of employee provides to a company.

Image: Perception Keys ESP page

This example illustrates the fields and controls on the Perception Keys ESP page. You can find definitions for the fields and controls later on this page.

Use the IRPF Tax Review page (GPES_TAX2_RSLT) to review online the monthly tax data that the payroll process calculates for IRPF tax reporting.

You can also adjust the calculated income and withholding amounts. For contingent workers or persons of interest, you can insert new rows of data for each specific job and salary type that a person might have. You can enter IRPF tax data for any person who is not processed through payroll. The system uses this data when you generate IRPF tax reports.

You can also use the IRPF Tax Review page to enter and maintain the earning income and tax results adjustments for professionals (or other types of employees) for whom you did not calculate payroll.

Image: IRPF Tax Review page

This example illustrates the fields and controls on the IRPF Tax Review page. You can find definitions for the fields and controls later on this page.