Retrieving Calculation Percentages and Rates

In the case of regular employees, when the base for calculating social security contributions has been defined, the system retrieves the correct percentage to apply to the base. In the case of nonregular employees (trainees and apprentices), the system retrieves the contribution rate.

PeopleSoft Global Payroll for Spain uses arrays to retrieve the correct percentage or rate. The exact rate or percentage used to calculate each contribution is set by law and can vary according to the scheme ID, contribution ID, and effective date.

See Setting Up Statutory Rates.

Percentages for IT and IMS Contributions

The system calculates Incapacidad Temporal (IT) and Invalidez, Muerte y Supervivencia (IMS) contributions as follows:

  • IT contribution = professional contingencies base × IT percentage.

  • IMS contribution = professional contingencies base × IMS percentage.

The system determines the appropriate IT and IMS percentage in one of three ways:

  1. If there is an occupational code assigned to a payee, the system uses the percentages defined for that occupational code.

  2. If there is no occupational code assigned to a payee, the system uses the percentages defined for the industrial activity declared for the Social Security Number (SSN) employer to which the payee belongs.

  3. In certain cases such as sickness, maternity, or unpaid leave, the system uses the percentages associated with occupational code C: Sickness and special relationships.

You define IMS and IT percentages for occupation codes on the Social Security Occupation Cd (social security occupation code) page. You define IMS and IT percentages for industrial activities on the Industry Activity Table page.

See PeopleSoft Human Resources Administer Workforce: Industry Activity Table Page, PeopleSoft Human Resources Administer Workforce: Social Security Occupation Cd Page.