Earnings and Accumulators

Each earnings element can accumulate its value over other elements. The following is a list of the accumulators that are used with earnings elements included in the standard solution. Before defining a new element, it's a good idea to understand what each accumulator does.

  • Basic earnings (GEN AC DEV BAS S):

    The sum of all basic earnings for an employee. Use this base to determine the amount of an extra period or as the base for calculating an hourly rate.

  • Nonbasic earnings (TAX AC DIN VAR S):

    The sum of all nonbasic or variable earnings for an employee.

  • Total earnings (GEN AC SAL BRUTO S):

    The sum of all elements considered as earnings for an employee.

  • In kind earnings (TAX AC SPC):

    The sum of all in kind earnings for tax reasons.

  • Salary taxable base (TAX AC BASE S):

    The sum of all the taxable salary earnings.

Note:

Not all salary earnings are added to the taxable base. For example, dietas don't contribute to taxes until an employee reaches a statutory rate that is established each year. So only the dietas earnings that are in excess of the statutory rate contribute to the taxable base.

  • In kind taxable base (TAX AC SPC ): The sum of all the taxable in kind earnings.

  • Employee's Social Security common contribution base (SS AC BSE D S and SS AC BSE M S): The sum of all the contribution earnings in common contributions.

When you create a new element, you should define the accumulators to which the element contributes.

This table lists the basic earnings and the accumulators to which each basic earnings type contributes:

Type of Basic Earning Accumulators

Base Salary

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base

Seniority

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base

Mejora voluntaria

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base

Complemento absorbible

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base

Idioma

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base

Cualificacion

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base

Transport

Basic Earnings, Total Earnings, Taxable Base, Social Security Common Contribution Base (only the excess TRNSPRTE EX)

Prorated extra periods

Basic Earnings, Total Earnings, Taxable Base

PeopleSoft Global Payroll for Spain also provides accumulators that are PS Delivered/Not Maintained. These accumulators make defining new basic earnings easier.

Important:

For maintenance reasons, do not update these accumulators. When creating your own accumulators, use these accumulators as models only; use the set of delivered parallel accumulators to customize accumulators.

This table lists the accumulators that are PS Delivered/Not Maintained:

Functional Area Accumulator Name Description

Compensation

CLI AC SAL BRUTO

Custom gross salary. Add elements here that correspond to the employee's compensation.

Compensation

CLI AC DEV ABSRBLE

Custom absorbable earnings. Add elements here that are going to be absorbed by the net-to-gross process.

Note: An element that contributes to both gross salary and to absorbable earnings needs to be added to both the CLI AC SAL BRUTO and CLI AC DEV ABSRBLE accumulators.

Taxes

CLI AC ING DIN FJO

Custom-fixed taxable base.

Depending on the nature of the earning, you need to include it in one of the following accumulators for tax purposes:

  • Custom variable taxable base: Add elements to the accumulators CLI AC ING VR1 S, CLI AC ING VR2 S, or CLI AC ING VR3 S that correspond to variable and nonregular variable compensation which involve the paying of taxes. Select one depending on the way you want the earning to be estimated during tax base estimation calculation.

  • EE taxable in kind salary: Add elements to the accumulator CLI AC ING SPC REP that correspond to employee in kind salary in which the employee pays the taxable part.

  • Taxable in kind salary: Add elements to the accumulator CLI AC ING SPC NRE that correspond to employee in kind salary in which the company pays the taxable part.

Social Security

CLI AC BASE SS D

Social Security daily base.