Accumulators

In PeopleSoft Global Payroll for Spain, two types of accumulators exist:

• User-defined accumulators (balance accumulators):

  Accumulate different elements for any period of time for which you want to accumulate any number of elements.

• Auto-generated accumulators (payment accumulators):

  Accumulate a particular element during a defined period.

For user-defined accumulators, four functional areas exist that have specific prefixes:

• Absences accumulators (AUS).

• Earnings and deductions (AJB, FNQ, and GEN).

• Social security (SS).

• Taxes (TAX, RETJ).

For auto-generated accumulators, two functional areas exist that have specific suffixes:

• Absences (ADJU, BAL, ENT, TAKE).

• Deductions (ATR).

In PeopleSoft Global Payroll for Spain, you define accumulators for several earnings and deductions. Accumulators for earnings include those for base salary, seniority pay, mejora voluntaria, complemento absorbible, and extra period payments. Accumulators for deductions include social security deductions.

Customer-Oriented Segment Accumulators

PeopleSoft Global Payroll for Spain also delivers a set of customer-oriented segment accumulators. When you define an earning or deduction element, you can assign the element to these accumulators. You need to decide which accumulators you need to update, based on the following questions:

• How does the element affect gross?

• Is the element taxable?

• Does the element contribute to social security?

Depending on your answer to these questions, you need to select the appropriate accumulator. The following tables provide details about the customer-oriented segment accumulators:

Compensation:

Accumulator Name	Description
CLI AC SAL BRUTO	Custom gross salary. Add elements that correspond to an employee's compensation.
CLI AC DEDUCCIONES	Custom deductions. Add elements that correspond to an employee's deductions to the gross salary.
CLI AC DEV ABSRBLE	Custom absorbable earnings. Add elements that are going to be absorbed by the net-to-gross process. Note: If an element contributes to the gross salary and is also absorbable, it needs to be added to both CLI AC SAL BRUTO and CLI AC DEV ABSRBLE.

Taxes:

Accumulator Name	Description
CLI AC ING DIN FJO	Custom fixed taxable base. Add elements that correspond to basic or regular fixed compensation that pay taxes.
CLI AC ING VR1 S CLI AC ING VR2 S CLI AC ING VR3 S	Custom variable taxable base. Add elements that correspond to variable or nonregular variable compensation that pay taxes. Select the correct accumulator depending on the method that you want to use during estimation of variable compensation as part of the tax base estimation calculation.
CLI AC ING SPC REP	Employee taxable salary in kind. Add elements that correspond to employee in kind salary for which the taxable part will be paid by the employee.
CLI AC ING SPC NRE	Taxable in kind salary. Add elements that correspond to employee in kind salary for which the taxable part will be paid by the employer.
CLI AC ING SP N NC	In kind not contributive. Add elements that correspond to employee in kind salary for which the taxable part will be paid by the employer and does not contribute to social security.
CLI AC ING SP R NC	In kind employee not contributive. Add elements that correspond to employee in kind salary for which the taxable part will be paid by the employee and does not contribute to social security.
CLI AC RDTO IRREG	Custom nonregular income. Add elements that correspond to employee compensation that is accrued later than two years ago.
CLI AC RDTO IRR50	Custom nonregular income 50. Use this accumulator for irregular income that is affected by 50% reduction.
CLI AC RDTO IRR50D	Custom nonregular income 50D. Use this accumulator for irregular income that is affected by 50% reduction applying to fiscal territory Navarra.
CLI AC RDTO IRR70	Custom nonregular income 70. Use this accumulator for irregular income that is affected by 70% reduction.

Note:

You can include an earning in just one of these tax accumulators.

Social Security:

Accumulator Name	Description
CLI AC BASE SS D	Social security daily base. Add elements that correspond to basic or regular fixed compensation that contribute to social security bases.
CLI AC BASE SS M	Social security monthly base. Add elements that correspond to compensation other than basic or regular fixed compensation that contribute to social security bases. Note: An element is added to either CLI AC BASE SS D or CLI AC BASE SS M, but not to both, for social security purposes.
CLI AC BS HR X E S	Social security structural overtime base. Add elements that correspond to structural overtime compensation that contributes to social security bases.
CLI AC BS HR X NES	Social security nonstructural overtime base. Add elements that correspond to nonstructural overtime compensation that contributes to social security bases.

Segmentation:

Accumulator Name	Description
CLI AC SEG AUS	Absences slicing. Add elements that correspond to absence segmentation.
CLI AC SEG COMP	Compensation slicing. Add elements that correspond to compensation segmentation.
CLI AC SEG CC	Common contingencies slicing. Add elements that correspond to common contingencies segmentation.
CLI AC SEG CP	Professional contingencies slicing. Add elements that correspond to professional contingencies segmentation.
CLI AC SEG TAX	Taxes slicing. Add elements that correspond to tax segmentation.

Other purposes:

Accumulator Name	Description
CLI AC SDIA INDM	Daily Salary for Severance Pay. You can use this accumulator, if you have set it up in the Labor Agreement component (HR_LABOR_AGRMNT), to calculate the severance payment.
CLI AC SDIA PREAV	Daily Salary for Preadvised Days. You can use this accumulator, if have set it up in the Labor Agreement component, to calculate the preadvised days earning/deduction.
CLI AC SDIA TRAM	Daily Salary for Job Litigation Salary. You can use this accumulator, if you have set it up in the Labor Agreement component, to calculate the litigation salary.