1. Localizations for Brazil Implementation Guide
  2. Generating Records in the Accounts Payable Ledger Table (F0411) for INSS Withholding

Generating Records in the Accounts Payable Ledger Table (F0411) for INSS Withholding

When you run the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program to calculate INSS withholding for vouchers in the domestic or foreign currency, the system generates lines in the F0411 table for each voucher processed.

If the voucher includes lines with different purchase use codes set up with different formulas and the system calculated the INSS withholding for each line, the system generates a positive line and a negative line in the F0411 table for each line for which INSS retention applies, and generates a positive line in the F0411 table for each line for which INSS aggregation applies. If both retention and aggregation apply to a voucher line, the system writes lines in the F0411 table for both retention and aggregation. If the voucher is in a foreign currency, the system uses the voucher currency exchange rate to convert the foreign amounts to domestic amounts to perform the calculations, then converts the domestic withholding amounts to a foreign amount, and saves the foreign amount in the F0411 table.

For example, suppose that you run the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program for a voucher with three lines:

  1. Line 1 is assigned a purchase use code of ABC. Purchase use code ABC specifies that both retention and aggregation apply.

    You specify that both retention and aggregation apply in the Description 02 field of the UDC code.

  2. Line 2 is also assigned purchase use code ABC.

  3. Line 3 is assigned purchase use code XYZ. Purchase use code XYZ specifies that retention applies.

In this example, the system would calculate the INSS withholding for each line because multiple purchase use codes with different formulas exist in the voucher.

The system would generate a total of eight lines for INSS withholding in the F0411 table:

  • A positive and a negative line for INSS retention for line 1.

    Positive lines are paid to the fiscal authority. Negative lines are paid with the voucher and must be included in the first payment to the supplier.

  • A positive line for INSS aggregation for line 1.

  • A positive and a negative line for INSS retention for line 2.

  • A positive line for INSS aggregation for line 2.

  • A positive and a negative line for INSS aggregation for line 3.