1. Objective and Scope

1.1. Objective of this Operation

This procedure explains how to handle the personal costs in Spain once HR system has been moved to EuHreka. 
Based on the data in EuHrekaHR SAP system, on a monthly basis a payroll posting by company is generated via ALE from HR SAP systems (EuHreka) to FI SAP system (ERP or SAPHEGA). This posting includes the payroll expenses paid but also the smoothing expenses of other payroll payments done in a yearly basis (like Extra payment of June and November, end of year premium, bonus …etc.). Additionally, this posting includes also the booking of other expenses related to personnel costs like: pension costs and insurance life premiums.
In this monthly FI posting the expenses are allocated directly to the cost center of the employee with his own primary cost elements. 

This procedure describe the actions to be done on a recurrent basis in order to assess the accuracy of the Financial Statements at company level.

These actions are mainly focus on:

• Check if the posting via ALE has been correctly posted;
• Split the information posted by the Euhreka document in different assignments, to allow a better follow up of the personal cost operations and provisions;
• Check that the amounts of balance sheet accounts related to provisions in FI are equal with the amounts from Euhreka systemHR;
• Clearing and checking the B/S payroll account, 2455000000 to follow up the payments done and the payroll posting amount.

1.2. Scope

This procedure is only valid for all Spanish companies (…).Spanish company 0245 - Solvay Quimica Spain.

2. Definitions

See Finance Glossary:

• ERP
• FI
• GL
• HR (link to Finance Glossary)HR

3. Tasks description

3.1. I perform the personal costs operations

On the 2520^th of of each month, 3S (change 3S) will receive from Local Finance and through Salesforce (change Salesforce) some files with the HR you will check in AODOCS the HR - Finance files details. These files will allow the consistency check between HR and FI. 
The files naming follow the same criteria each month, the only variable information is the company code, the month and the year the information refers to. This way, the files information you may receive for each company and use use along the procedure are:

• E1_Final Pay_CCCC_MMYY_Accounting List.XLS
• E1_Final Pay_CCCC_MMYY_Accounting Document.XLS
• E1_Provisions_CCCC_MMYY.XLS
• E1_TOR Withholding_MMYY.XLS
• E1_SQ_MART - Withholding_MMYY.XLS
• E1_DNE Withholding_MMYY.XLS

• E1_Match Code W_0245 (5696)_0512_Accounting Document.XLS
• E1_Match Code W_0245 (5696)_0512_Accounting List.XLS

(to be confirmed)

3.1.1. I check the payroll posting

1^st Step

3S (change 3S) should confirm that the posting from Euhreka has been posted on the company and that HR Excel Payroll file match with the posting.

To do it, 3S (change 3S) should check that the amounts at account level on the HR Excel Payroll file match with the posting done in SAP following the steps hereafter:

Open the file ES Personal Costs - Template (to be confirmed).

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(to be confirmed)

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1. 1. Sort the excel file by account and adjust the header text;
   2. Create new columns to split the account number from the text of the account, the cost object number from the cost object name and the wage type number from it's description;
   3. It is also creating a new column and performing the addition of column debit and column credit.
   4. Update the pivot tables/formulas used to perform the comparison between SAP and the HR file and the creation of the posting file.

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2^nd Step

Go to SAP, run transaction FB03, click on "Document List" and insert the variant ES PAYROLL that is created to search in the system for all the postings done for:

• Company Code 3454, 0245 and 5696
• Fiscal Year: Current Year
• Posting Date: Current Period (01/MM/YY to 31/MM/YY)
• Reference Transaction: HRPAY 

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(to be confirmed)

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• If you have received more files than usual, remember that two postings were done so you must add the accounts/amounts of the second posting also;
• If for each account the amount is not the same in both list advise Local department, it should mean that the Excel file is wrong;
• If the accounts with difference are: 2455003230, 2455000009, 2455005501 or 2322010000 only after Local feedback you can continue with the procedure, otherwise you can proceed just informing in the end the accounts with difference;
• If for all accounts the amount is the same, the check is OK and no communication is needed. 

The final step is to go to OAOR and attach the excel File "E1_Final Pay_CCCC_MMYY_Accounting List.XLS" to the SAP documents (document type HO).

3.1.2. I perform the posting to split the data

• 2455003230 Payroll-end of year premium 
• 2455000009 Smoothing personnel costs 
• 2455005501 Payroll-13 month 
• 2455025000 Bonus accruals 
• 2322010000 Services Accruals 

• Posting Key: "40" if the total amount of all line items at account level, on the HR Excel file are < 0 or "50 "otherwise
• Account: 2455003230
• Amount: Total amount for that account on the HR Excel file
• Assignment: YYYYMMDD (Posting date of the payroll posting, see step 2.1.1)
• Text: "Nomina Mes MM " 

• • Posting Key: 40 (amount positive) or 50 (amount negative)
  • Account: 2455003230
  • Amount: Total Amount at wage type level on the HR Excel file
  • Assignment: Depending from the Wage type (see Assignments Excel file in attachments). (

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3.1.3. I perform the posting to split the data using the template

To facilitate the work performing these postings, go to sheet "Step 2.1.2" of the file ES Personal Costs - Template (to be confirmed): 

1) select the company that you are currently working on; 

2) select the year and month you are currently working on; 

3) you will have to confirm that the pivot table is getting the correct amounts from the sheet "E1_Account List" and retrieving all the wage types; 

4) Copy from the pivot table just the list of wage types associated to each account; 

5) Once you add the information of the Wage type you will get automatically the "Amount to Post" then check if the total amount of the first line of the posting is the same as the pivot table. If you have differences and in case you had more files than usual remember that two postings were done and the file is not prepared to sum the amounts the same wage type. If it's the case just copy the correct amount for that wage type. 

Once you complete all these steps and as the file is full of excel formulas please confirm that the information is congruent with what is explained in step 3.1.2, specially the posting keys:

• 1^st Line: "40" if the total amount of all line items at account level, on the HR Excel file are < 0 or "50 "otherwise
• 2^nd Lines and so on: 40 (amount positive) or 50 (amount negative). 

• The company code is updated;
• Add the posting, document date (31/MM/YY) and posting period (MM);
• Update the header text with the salesforce (change salesforce) case number. 

3.1.4. I perform the posting to transfer the expenses account

2.1.4.1. I perform the posting for account 2455003230

2011

REMUNERACION VARIABLE

4G41

BONUS

4G42

ROE

4G43

ROE

The posting to be done is:

Company: XXXX

Posting and document date: 31/MM/YY

Document Type: H1

Line 1

Line 2

Posting Key

50

40

Account

6250000000

6200030000

Amount

The total amount for those wage types on account 2455003230 showed in the HR Excel File

The total amount for those wage types on account 2455003230 showed in the HR Excel File

Cost Center

See table by company

See table by company

Text

Nomina Mes MM

Nomina – Variable Mes MM

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• ES Reconciliation HR-FI_MMYYYY", that will be the basis of your analysis;
• SOLES_E1_Prov.Acumuladas_MMYYYY;
• CCN / 352 y PA20 MM.YYYY" with the files related to the details of PA20 and /352 Wage types;
• SOLES_E1 POSTING.

Attached to this procedure is also one excel file ES Personal Costs - Template that will help you to perform all the steps, calculations and postings required and explained through the procedure.

3.1.1. I check the payroll posting

1^st Step

Confirm that the HR posting is correctly booked in the company. To do it, check that the amounts at account level on the HR Excel Payroll file match with the posting done in SAP following the steps hereafter:

• Open the file ES Personal Costs - Template
• Open the excel file named "ES Reconciliation HR-FI_MMYYYY" 
  
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  • Once this file is open, copy the values from line 2 column B to H and paste them to the file ES Personal Costs - Template (sheet E1_Account List) (in column B, line 2) without performing any change. 
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• Run the macro created in the file by clicking on the button "Payroll".
  This macro will perform the following actions:

1. 1. Sort the excel file by account and adjust the header text;
   2. Create new columns to split the account number from the text of the account, the cost object number from the cost object name and the wage type number from it's description;
   3. It is also creating a new column and performing the addition of column debit and column credit.
   4. Update the pivot tables/formulas used to perform the comparison between SAP and the HR file and the creation of the posting file.

• Once the macro is finished, you might obtain a file like: 
  
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2^nd Step

Go to SAP, run transaction FB03, click on "Document List" and insert the variant ES PAYROLL that is created to search in the system for all the postings done for:

• Company Code: 0245
• Posting Date: Current Period (01/MM/YY to 31/MM/YY)
• Reference Transaction: HRPAY 

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Execute it and you will obtain the list of payroll postings done in the period: 

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You should double click on it to get the document overview. Then, to check the total amounts at account level change the layout to /ES PAYROLL:

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3^rd Step

Copy from FB03 the information related to the accounts and the amounts posted. 

Paste it in the file ES Personal Costs - Template (sheet Step 2.1.1 - grey cells). This will allow you to compare step 1 (columns Debit-t and Credit –T) with step 2 at account level: 

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In case of differences (check different from zero):

• If you have received more files than usual, remember that two postings were done so you must add the accounts/amounts of the second posting also;
• If for each account the amount is not the same in both list advise HR team, it should mean that the Excel file is wrong;
• If the accounts with difference are: 2455003230, 2455000009, 2455005501 or 2322010000 only after Local feedback you can continue with the procedure, otherwise you can proceed just informing in the end the accounts with difference;
• If for all accounts the amount is the same, the check is OK and no communication is needed. 

3.1.2. I perform the posting to split the data using the template

In order to do a better follow up of some personal cost operations, in some defined accounts, is necessary to split in several lines the amount posted in the general ledgers according to the HR details. 

The split will be done based on the file "ES Reconciliation HR-FI_MMYYYY" sent by HR department once the HR closing is performed for the following accounts: 

• 2455003230 Payroll-end of year premium 
• 2455000009 Smoothing personnel costs 
• 2455005501 Payroll-13 month 
• 2455025000 Bonus accruals 
• 2322010000 Services Accruals

The purpose of this is to split the monthly amount by wage type.

1. Select the company that you are currently working on;
2. Select the year and month you are currently working on;
   
3. You will have to confirm that the pivot table is getting the correct amounts from the sheet "E1_Account List" and retrieving all the wage types;
   
4. Copy all the wages type from the pivot table to the correspondent account. This will prepare your posting on step 2.1.2. 
   

Repeat the same steps for accounts 2455000009, 2455005501 and 2322010000.

If the final check is OK, go to sheet "2.1.2. Posting File", where you will find the ZZF_POSTING_FILE template filled with the posting details. In this sheet confirm that:

• The company code is updated;
• Add the posting, document date (31/MM/YY) and posting period (MM);
• Update the header text with the Freshdesk ticket number. 

In the end for each one of that defined accounts, clear the documents with assignment YYYYMMDD (posting date of the payroll document, see step 2.1.1). The document types to be cleared are H0 and H1. If there are differences communicate to your local contact.

3.1.3. I check the personal accruals amounts

We have to check if the amounts on accounts 245500009, 2455005501 and 2455003230 on FI statements at company level are the same as the ones recorded in EuHreka employee by employee at company level. 
This check will be done by comparing the HR-Provision Excel File and the detail by assignment of that accounts. Finance Operations should list the open items of that accounts, summarized by company/account/assignment and compare the amounts in SAP FI with the ones on HR at wage type level, taking into account that the wage type code in HR Provisions Excel file are defined as the first 3 position of the assignment code on SAP postings. 

Detailed operations: 

1) We open the HR Provisions Excel file received named "SOLES_E1_Prov.Acumuladas_MMYY" with a format like : 

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Copy this information to sheet 2.1.4 "E1_Provisions" of the ES Personal Costs - Template folder Step 2.1.4 E1_Provisions

2) Then we need to list the open items for the mentioned accounts at 31/MM/YYYY with the transaction FBL3N using variant ES-CTB02 and layout /ES-CTB01.

We will obtain a list by company/assignment as exemplified hereafter: 

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With this information you must will fill the table in sheet "Step 2.1.4 – table INPUT from SAP" of the ES Personal Costs - Template file and we will obtain the comparison as follows: 

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The table is making a comparison between the information sent by HR and the splitting done at account and wage type level. 

Whenever there is a difference ACP should communicate the difference to Local FI by sending this file although it's usual to have differences and there are some checks that can be done before reporting to Local Finance: 

3) Go to FBL3N and check the assignments - they should follow the exact codification of the file. It's easy to see if there is something wrong "612-BONUS-2012" is not the same as "612-BONUS 2012" 

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4) Confirm that the assignment 609-CGIQ values are compared with the addition of the values of wage type codes 609A-619A-629A; 6A6-SUPL compared with the addition of 6A6A+ 6A6P and 6I0-IPC compared with the addition of 6I0A+6I0P; 

5) There are moments where we have amounts reflected in accounting referring to two different years, this happens because we are accruing something that will be paid next year. During the current year the provision assumes the code A, when the year changes and until it's paid assumes the code P thing that may generate some differences. 
To resume:

• • Wage type finishing with A – concerns to the actual amount of the provision at the current date.
  • Wage type finishing with P – concerns to the accumulated provisions that are accrued and paid one year after the accrual period. 

For a better understanding of the analysis to be done, look to the example for wage type 6V0 - Provision Bonus+ROE: 

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We have the information that the wage type 6V0P is zero in HR provisions file although in accounting we have a credit balance of 438.429,24. 
Analyzing the details of the posting done we can see that besides the accounting of the provision for the current month 6V0R there are also other wage types booked. 

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This means that there was a payment of BONUS + ROE + Rem Variable in March 2012 that concerns to 2011 and besides that there was also calculated a delta between what was accrued and effectively paid. 
In this specific case the difference highlighted in the table is not real and we just need to change the assignment for those specific lines to reduce the difference: 

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After this final adjust a small difference remains: 

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This check must be done on a monthly basis since we have different payment dates for each HR accruals and even among the sites the payments can be different. For that reason is not easy and possible to have these assignments correctly filled when performing the postings through the file ES Personal Costs - Template.

3.1.4. I perform miscellaneous postings

There are some recurrent operations that must be posted once the payroll has been issued, the amount of this operations are detailed in the HR Payroll Excel file. 

ACP must search in that file the amounts related to the following wage types and should create a posting using FB01 as follow:

• Document type H1;
• Postings keys 40 ( debit) or 50 (credit ) / 14 (for costumer);
• Due date: last day of the month;
• Entry date as posting and document date;
• And the following fields: 

3.1.5. I perform the PLUSACTIVIDAD posting 

On a monthly basis is performed this posting is company 0245. On sheet 2.1.8 

You should use the posting file and update only the assignment YYYY.MM

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3.2. I prepare the booking and perform the necessary postings - CCN /352 y PA20 - "EXCESO CUOTA PATRONAL" and "SALARIO ACCIDENTADOS" 

On a monthly basis, check in AODOCS HR- finance the Excel file with the details of wage types /352 and PA20 description 0245_CCN / 352 y PA20 MMYYYY). 

We will take this information, prepare the booking and perform the necessary postings in accounting taking the attached file as a template.

• Wage type /352 - EXCESO CUOTA PATRONAL (PROPIOS ASEGURADORES) 
  Debit account 2454000000 and credit account 621000000 (by cost center)

• Wage type PA20 - SALARIO ACCIDENTADOS (PROPIOS ASEGURADORES) 
  Debit account 2454000000 and credit account 6230000000 (by cost center).

3.3. I reconcile and clear the payroll accounts

3.3.1. Periodicity 

3.3.2. Analysis by Account

2322010000 - Purchase accruals-n/transport-thirds

In this account is accrued Life insurance and saving premium: 

6751-APORT, cleared month end.

6752-PRIMA, cleared year end.

6754-PRIMA, cleared year end.  

2402000000 - Sundry receiv of more than 1yr-personnel - LOANS

In this account, we have the reflection of the loans to personnel, meaning that the company lends to its employees a sum of money that is expected to be paid back with interest. These loans can be maintained for a number of years and are repaid via payroll deductions.

The interest calculated during the period is not automatically booked, only the deductions done in the employee salary. So, as per file received from HR with the monthly calculation we need to book the interest.

The basis for your reconciliation is the file sent by HR team “SOLES_0245-SQU_MMYYYY”

2416210000 - Sundry receiv <1yr-pers-pers - ADVANCES

In this account, we have the reflection of the advances to personnel.

The open balance end of the month represents the total amount due plus the monthly payments, these amounts are easily confronted with the file "SOLES_0245-SQU_MMYYYY >> Sub-Total Value of codes 9$E5 + 9$E6" received from HR team.

With this report, we can analyze the monthly evolution and as we have the cumulated balance in the beginning of the month and in the end of the month in case of differences, we can see if payments are missing or if there was an issue in HR interface.

Note that all payments done after the payroll of the month are processed in the payroll of next month and only then, we can reconcile the amounts.

2416220000 -  Sundry receive of less than 1yr-pers,sales and serv

In this account we have the reflection of the electricity sold to the employees, rents and other monthly benefits, these are calculated based on the consumption and/or agreed monthly amounts. By end of the month account balance should be zero.

Knowing that there will be the need to regularize manually some wage types because the counterpart is not automated in HR, we have two procedures in place that indicate how to do the necessary bookings and support the reconciliation of this account (OP Personal Costs/ OP Costs Recovery). 

2452030000 - Withholding taxes payable

In this account we have the IRPF - personal tax on the income of residents in Spain. Every month the amount is deducted from the salaries/wages of the employees and paid to the authorities the month after. But not only, as an "autonomous" also pay this tax, we will receive invoices where the withholding tax is directly included on the invoices received. 

The deduction of the current month will be regularized in the next month after tax posting Modelo 216, 111 and 745

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The small difference should be posted on account 6470000000 Other operating expenses or 7470000000 Other operating income cost center SQ37800002.

2454000000 - Official social security institutions

In this account, we have the reflection of the monthly deductions to be regularized with social security. The deduction of the current month will be regularized in the month+1.

Specifications to be taken into account: 

1. There are social security bonuses per training – these bonuses are requested at the end of the courses. 
2. Acts as an “auto insurance” company - That means that a part of the company S.S. is not paid by Solvay Quimica (60% return in the case of normal low and 100% in case of maternity leave). The HR accounting is not customized to operate in this sense and counts 100% of the company part, so the monthly S.S. payment is lower and there is a difference that will be adjusted manually.

The HR team provides the information to accounting - \352 and PA20 it is loaded to introduce the part of accidents that is spent on Solvay and is not payment of social security and we need to increase spending, in case of excess of employer's share we have to avoid spending.

If there are differences higher than 2.000 € we should double check assignment and consult CAM before clear the account. After all checks done we can clear the difference with account 6210000000 and cost center ST32410900. 

2455000000 - Payroll

In this account, we have the reflection of the Employees’ salaries posting. IBA payment is generally by the same amount, although we can have payments done out of the normal timings. The movements that did not arrive in time for the current month are usually reflected in the month after process. 

What we know: 

1. WT /559 should be equal to the payment done in the month (SX);
2. WT /561 and /563 are never paid and balance should be equal to the accumulated amount present in the detail received;
3. Delta until 500€ can be cleared (debit or credit) and use 7470000000 or 6470000000 (debit or credit) using always order 2059001580.

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2455000009 - Smoothing personnel costs

In this account we have the reflection of the extra payments for Holidays, Christmas Allowance and productivity bonus: 

• Holidays (WT 606A and 606P “606-EXTRA 06”) - Monthly Accrual between 01.01 - 30.06 and it is paid in June with the extra summer; balance should be set to zero at this stage.

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• Christmas (WT 600A and 600P “600-EXTRA 12”) - Monthly Accrual between 01.07 - 31.12 and it is paid in November; balance should be set to zero only in December. 

  The small difference should be posted on account 6470000000 Other operating expenses or 7470000000 Other operating income cost center SQ37800002.

  
  

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• Productivity bonus (WT 2117 Plus Actividad) - Manual monthly accrual done according to the estimation provided in March (information is provided by HR Team) and in December the account is cleared.
  The small difference should be posted on account 6470000000 Other operating expenses or 7470000000 Other operating income cost center SQ37800002.

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2455003230 - Payroll-end of year premium

In this account we have the movements related with the yearly Bonus and the AFE (1,5 payment).

AFE (WT 602…) - Monthly Accrual between 01.01 - 31.12 (payment February or March) 

PAY seniority in the AFE (612) - Monthly Accrual between 01.01 - 31.12 (payment February or March) 

Bonus 01.01 - 31.12 (6VO) - Monthly Accrual between 01.01 - 31.12 (payment March or April) 

There are moments where we have amounts reflected in accounting referring to two different years, this happens because we are accruing something that will be paid next year. During the current year the provision assumes the code A, when the year changes and until it’s paid assumes the code P thing that may generate some differences. 

2455005501 - Payroll-13 month

CGIQ which stands for “Convenio General de la Industria Química” regulates labor relations in the chemical sector, namely the agreed wage increases with payment as follows:

 S.Quimica Torrelavega 609-CGIQ:  - Monthly Accrual between 01.10 - 30.09  (payment September) 

6A6-SUPL Vacations supplement  - Monthly Accrual between 01.07 - 30.06 (payment June) 

2486000000 - Other sundry liabilities-thirds

Unions and Intervida, this accounts should be cleared in the month end. 

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End of document.

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3.1.4.2. I perform the posting for account 2455005501

Due to a voluntary customization of the wage types , in a monthly basis must be checked if there are any amounts to be transferred from the account 6250000000 ( estimation of personnel cost ) to account 6200000000 ( Personnel cost ). 
The amounts to be transferred, if any (most of the months won't be anyone), are the ones detailed on the HR Excel File on the account 2455005501 with the wages types:

409E

Regul Pagas Extras

The posting to be done is:

Company:XXXX

 

 

Posting and document date:31/MM/YY

 

 

Document Type: H1

 

 

 

 

 

 

Line 1

Line 2

Posting Key

"50" (if Wage type amount is >0) or "40" otherwise

"40" (if Wage type amount is >0) or "50" otherwise

Account

6250000000

6200000000

Amount

The total amount for those wage types on account 2455005501 showed in the HR Excel File

The total amount for those wage types on account 2455005501 showed in the HR Excel File

Cost Center

See table by company

See table by company

Text

Nomina Mes MM

Regularizacion Pagas Finiquito Mes MM

Cost centers by company

Company Code

Cost center

0245 - Solvay Quimica

SQ80000080

3454 - Solvay Iberica

SO80000080

5696 - Solvin Spain

HK80000082

NOTE:
Using the templateES Personal Costs - Template(to be confirmed) this information is being retrieved automatically you just have to confirm that the company code is filled on sheet with the step 2.1.3. and confirm the cost center. 

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3.1.5. I check the personal accruals amounts

We have to check if the amounts on accounts 245500009, 2455005501 and 2455003230 on FI statements at company level are the same as the ones recorded in EuHreka employee by employee at company level. 
This check will be done by comparing the HR-Provision Excel File and the detail by assignment of that accounts. 
3S (change 3S) should list the open items of that accounts, summarized by company/account/assignment and compare the amounts in SAP FI with the ones on HR at wage type level, taking into account that the wage type code in HR Provisions Excel file are defined as the first 3 position of the assignment code on SAP postings. 
Detailed operations: 1) We open the HR Provisions Excel file received named "E1_Provisions_CCCC_MMYY" with a format like : 
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Copy this information to sheet "E1_Provisions" of the ES Personal Costs - Template (to be confirmed) file. 
2) Then we need to list the open items for the mentioned accounts at 31/MM/YYYY with the transaction FBL3N using variant ES-CTB02 and layout /ES-CTB01.
We will obtain a list by company/assignment as exemplified hereafter: 
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With this information you must will fill the table in sheet "Step 2.1.4 – table INPUT from SAP" of the ES Personal Costs - Template (to be confirmed) file and we will obtain the comparison as follows: 
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The table is making a comparison between the information sent by HR and the splitting done at account and wage type level. 
Whenever there is a difference 3S (change 3S) should communicate the difference to Local FI by sending this file although it's usual to have differences and there are some checks that can be done before reporting to Local Finance: 
3) Go to FBL3N and check the assignments - they should follow the exact codification of the file. It's easy to see if there is something wrong "612-BONUS-2012" is not the same as "612-BONUS 2012" 
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4) Confirm that the assignment 609-CGIQ values are compared with the addition of the values of wage type codes 609A-619A-629A; 6A6-SUPL compared with the addition of 6A6A+ 6A6P and 6I0-IPC compared with the addition of 6I0A+6I0P; 
5) There are moments where we have amounts reflected in accounting referring to two different years, this happens because we are accruing something that will be paid next year. During the current year the provision assumes the code A, when the year changes and until it's paid assumes the code P thing that may generate some differences. 
To resume:

• • Wage type finishing with A – concerns to the actual amount of the provision at the current date.
  • Wage type finishing with P – concerns to the accumulated provisions that are accrued and paid one year after the accrual period. 

For a better understanding of the analysis to be done, look to the example for wage type 6V0 - Provision Bonus+ROE: Image Removed
We have the information that the wage type 6V0P is zero in HR provisions file although in accounting we have a credit balance of 438.429,24. 
Analyzing the details of the posting done we can see that besides the accounting of the provision for the current month 6V0R there are also other wage types booked. Image Removed
This means that there was a payment of BONUS + ROE + Rem Variable in March 2012 that concerns to 2011 and besides that there was also calculated a delta between what was accrued and effectively paid. 
In this specific case the difference highlighted in the table is not real and we just need to change the assignment for those specific lines to reduce the difference: Image Removed
After this final adjust a small difference remains: Image Removed
This check must be done on a monthly basis since we have different payment dates for each HR accruals and even among the sites the payments can be different. For that reason is not easy and possible to have these assignments correctly filled when performing the postings through the file ES Personal Costs - Template (to be confirmed). 

3.1.6. I clear the payroll payment account

On D-1, 3S (change 3S) will clear the following documents lines in account 2455000000, considering the conditions below:

• The lines of the payroll posting document of Month M
• The payments postings ( document Type G*) in month M
• Any other documents in that account with assignment : MM or KM 

The following rules must be applied:

1) If there is a difference of 5 EURO or less , the documents will be cleared by posting the difference as follows : 

0245

3454

5696

Cost center

SQD725

SOD850

HKD344

Limit

5,00 €

5,00 €

5,00 €

If is…

Counterpart account

Expense
Income

6470000000 
7470000000

2) If the difference is bigger, the assignment field of the line items should be changed to "MMYY" (where MM is the month and YY the year). 

In this case no clearing should be done 

3.1.7. I perform miscellaneous postings

There are some recurrent operations that must be posted once the payroll has been issued, the amount of this operations are detailed in the HR Payroll Excel file. 
3S (change 3S) must search in that file the amounts related to the following wage types and should create a posting using FB01 as follow:

• Document type H1;
• Postings keys 40 ( debit) or 50 (credit ) / 14 (for costumer);
• Due date: last day of the month;
• Entry date as posting and document date;
• And the following fields: 

CC

Wage Type

Debit Account

Credit Account

CO Object Acc 6 * or 7*

Text

5696

3311

2416220000

7440000000

ORD 3559000164

Recuperación Comedor MM

5696

6542

2416220000

2416220000

-

Recuperación Seguro colectivo vida MM

5696

7511

2416220000

7440000000

ORD 3559000047

Recuperación Vivienda MM

5696

7543

2416220000

2456000000

-

Recuperación Seg. Accidentes MM

5696

7551

2416220000

2456000000

 

Recuperación Seg. Accidentes MM

5696

7557

2416220000

2456000000

 

Recuperación Seg. Accidentes MM

245

7543

2416220000

2456000000

-

Recuperación Seg. Accidentes Suria MM

245

3311

2416220000

7440000000

ORD 1059001861

Recuperación Comedor MM

245

3312+3314

2416220000

7440000000

ORD 2011000204

Recuperación Comedor MM

245

7511

2416220000

7440000000

ORD 2059000073

Recuperación Vivienda MM

245

7551

2416220000

7440000000

ORD 2059000010

Recuperación Seguro MM

245

3134

2416220000

7440000000

ORD 2011009727

Consumo SAL MM

245

3135

2416220000

2971

'-

Consumo Prod. SOLVAY MM

NOTE: 
Using the template ES Personal Costs - Template (to be confirmed) this information is being retrieved automatically you just have to confirm that the company code is filled on sheet with the step 2.1.3 and delete the sheet not required.

3.1.8. I perform the posting of the reversal of previous year estimation of personal costs

This step will be done once a year on March, D+15. 
The accrued estimations related to Bonus of year N posted on account 625000000 should be reversed on year N+1 on the account 6251000000 at company level. The posting date of the estimations should be link to the payment of the expenses estimated , but as the amounts are known since the closing of the year N , we will define that the postings will be performed at the same entry date ( March D+15 ):1) To prepare the posting we will use the data obtained running the transaction FBL3N, variant ES-CTB02 and layout /ES-CTB01, for open line items in posting period 31/12/Y-1. 
We will obtain a list by company/assignment as : 

Image Removed

2) Only for assignments 6VO we will perform a posting as follows :

• • Posting Date and Posting Document: see table below (It depends from the assignment)
  • Debit Account: 6250000000
  • Credit Account: 6251000000
  • Cost Center: see table below
  • Amount: Total amount at assignment level obtain in previous step
  • Text : Reversal Estimation Y-1 + Assignment code 

Cost centers by company:

Company Code

Cost center

0245-Solvay Quimica

SQ80000080

3454-Solvay Iberica

SO80000080

5696-Hispavic Iberica

HK80000082

Posting and document date:

Assignment Code

Posting /Document Date

6VO***

31/MM/YYYY

3.1.9. I perform miscellaneous interplant postings

In that step we post some revenues collected from Solvay Iberica employees for which the source of the information are files named "E1_xxx_witholding_MMYY.xls". 
The files will contain several amounts splitted by wage type. Each wage type will mean a line on the posting and we explain the posting to be done in function of the name of the file. 

3.1.9.1. I post the information from file E1_TOR_ Witholding_MMYY - company 0245

We receive a file like the following, if we display the file we see the following information: 

Image Removed
We will create on company 0245 a posting with transaction FB01, document type S1 and posting / document date end of month and take the assignment model ES0245-001. 
The following operations should be done:

1) Change the amounts retrieve from the assignment model and replace it by the ones of the file taking as a key the column " CC Nomina " from the file and the first four position of the field " Text " of the posting; 

2) Change on the posting document the values MM ( month ) and YY ( year ) by the ones of the posting date; 

3) Record in the last line number the total amount indicated in the file (by this way in case of any mistake on the previous updated amounts the posting will be unbalanced ); 

4) Enter base line date (end of month) for posting in account 2416220000. 

Note: In case other wage types appear in the HR file and are not mentioned in the posting to be performed please inform Local finance. 
The following display show the operations described above. 
Image Removed
Finally post the intercompany document. 

3.1.9.2. I post the information from file E1_DNE_ Witholding_MMYY 

We receive a file like the following, if we display the file we see the following information:

CC-nómina

Texto expl.CC-nómina

 

Ctd.

 

Importe

Mon.

 

 

 

 

 

 

 

3311

Comedor

 

21

 

-43,47

EUR

6542

Seg.colectivo vida

 

0

 

-72

EUR

7551

Seguro colectivo Acc.

 

0

 

-191,29

EUR

 

 

 

 

 

 

 

*

 

 

21

 

-306,76

EUR

 

 

 

 

 

 

 

We will create two excel file posting with that information: one in company 3454 and another for company 5696. 

3.1.9.2.1. I post in company 3454

Use the following Excel file model and update the fields (in red): 

Image Removed

• Posting date/document : end of the month
• Amount : copy the values from the Excel file ( for each line on the posting file choose the amounts where the values of column " CC Nomina " of the E1_DNE_witholding:_MMAA file match with the first positions of the field " Text " on the posting file )
• Text: change the values MM ( month ) and YY ( year ) for the ones of the posting document. 

Post the document with the transaction ZZF_POSTING_FILE. 
See an example of the Excel posting file : 
Image Removed
Note: In case other wage types appear in the HR file and are not mentioned in the posting to be performed please inform Local finance. 

3.1.9.2.2. I post in company 5696

We save the file and create a ticket to 3S (change 3S) AP in order to post the file.
We open the attached field: 
and replace:

• the amounts for the one related to the line 6542 Seguro Colectivo de vida of the file E1:DNE_witholding_MMYY
• The document and posting date by the end of current month
• The values MMYY ( month and year ) of the text , for the ones related to the posting document.

3.1.10. I perform the CO posting – MA kilometers costs

In the production companies of Martorell ( 5696 ) there is a need to transfer the Kilometers expenses posted through the payroll process from the cost center to a defined orders. This should be done each month posting the following CO Posting. 
Reference doc. 201790821 (4/2011). 
But before post it, is necessary to check if the amounts by company and by cost center has been changed from the last update of the file. 
For that reason, each month should be compared the amounts posted in FI-GL on account 6141030000 and document type H0 (dynamic selections) with the amounts on the file (use the transaction FBL3N, layout /MA_KM_2.1.9). 
For Company 5696 sender Cost center is MH* or HK*. 
For Company 0303 sender Cost center is HR*. 
Copy from SAP the cost centers and the respective amount into sheet 3.1.9 in Macro ES Payroll. 
In case of any difference (delta column), send the Excel file to CTB-Martorell asking to update it. 
In case of new cost center with the amount in SAP please contact Local accountant through e-mail: ctbmartorell@solvay.com

3.1.11. I distribute the social security of expatriates

For SOLVIN, company 5696, the cycle MA0210 must be launch using transaction KSV5. 
For SOLVA IBERICA, company 3454, the cycle SO0210 must be launch using transaction KSV5. 
For SOLVAY QUIMICA, company 0245 the following must be done:

• Run Cycle SQZ100 using transaction KSV5;
• Settle Orders – 1059002440 and 1059002441 / 1059002480 and 1059002481
• Settle Associated Croco (change Croco) Order – 2052005720 / 2052005860
• Generate the Croco Invoice (change Croco)

3.1.12. I allocate manually the PLUSACTIVIDAD (please confirm this title)

At February 2014 it was booked the yearly provision correspondent to the PLUSACTIVIDAD in company 0245. This amount must be manually allocated to the corresponding cost centers during 2014. 
We need to take the amounts in column "Importe Mes", and book these amounts manually on a monthly basis. 
You can see in the file the detail of CECO and the general account must be 6200000000. 
Image Removed
You can use document number 5010014372/0245 as reference, just change the vase number and the month.

3.2. I prepare the booking and perform the necessary postngs - CCN /352 y PA20 - "EXCESO CUOTA PATRONAL" and "SALARIO ACCIDENTADOS" (please confirm the title)

On a monthly basis, we will receive from HR local team an Excel file with the details of wage types /352 and PA20 (salesforce (change salesforce) case description 0245_CCN / 352 y PA20 MMYYYY). 
We will take this information, prepare the booking and perform the necessary postings in accounting taking the attached file as a template.

• Wage type /352 - EXCESO CUOTA PATRONAL (PROPIOS ASEGURADORES) 
  Debit account 2454000000 and credit account 621000000 (by cost center, in case there is no cost center available in one of the lines use ST80084109).

• Wage type PA20 - SALARIO ACCIDENTADOS (PROPIOS ASEGURADORES) 
  Debit account 2454000000 and credit account 6230000000 (by cost center, in case there is no cost center available in one of the lines use ST80084109). 

3.3. Person of Contact (please change the title according with the methodology I "do" something, e.g. I inform/send ...)

1. Solvay Quimica : Maria del Mar Llata
2. SOLVIN Spain : Josep Lluis Duran / Visitación Balfagon
3. Solvay Ibérica : Josep Lluis Duran / Visitación Balfagon 

End of document.

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