1. Objective and Scope

1.1. Objective of this Operation

The purpose of this document is to explain how to handle the employee's costs recovery procedure in Spain.
By costs recovery we are referring to the following costs: insurance, kms, house's consumption costs for Torrelavega personal (electricity, water, etc). 
Usually these costs are invoiced to Solvay which pays the suppliers and then the company deducts these values on the employee salary.
This process should be performed in the beginning of each month. Once the request arrives to SBS  FO the procedure needs to be performed completely.

1.2. Scope

This operating procedure is applicable for the Spanish companies – 0245. This procedure is done on a monthly basis after receiving the input from local finance "0245 - LOP COSTS RECOVERY - ENERGIA - ES0245T048 & 87" on D+5.

2. Definitions

See Finance Glossary:

• FO

3. Tasks description

3.1. Responsibilities

Responsibility of SBS FO:

• Perform monthly and quarterly calculations and postings
• Run ZE1FNOMI1
• Run ZE1FNOMI2

Responsibility of SBS IC:

• Send information to perform the electrical energy FI postings and invoices;
• Final validation of the output.

3.2. I perform the employees costs recovery 

3.2.1. I recovery electricity consumption costs of employees

As a 1^st step we will need to calculate and post amounts related to the electricity consumption to be deducted from the employee's salary in 0245 - Solvay Quimica. 
Each month it will have to book in 0245 Solvay Quimica the following:

1. Total amount to deduct per employee "ES0245TO48" Responsibility of SBS FO

2. Total amount to invoice to a dummy customer 2971 "ES0245TO87" Responsibility of SBS IC

To prepare the postings we will receive via Freshdesk ticket one file with the following layout and information:

In this file (page's 39/40/41 – starting on column AH) we have the total kwh consumption and amount to deduct per employee (search in cell AL78 for "Personal") as well as the price/kwh for each concept. 

To do the calculation of the monthly consumption the steps to follow are:

1) Retrieve the details under:

TOTAL PERSONAL EMPLEADO
TOTAL PERSONAL BARRIO OBRERO
TOTAL PERSONAL DE SOLVAY on cell BD30

2 Take the amount to deduct per employee confirming that the "DNI" code corresponds to the one mentioned in the posting file column "Personnal nr". Once this is done the recurrent posting "ES0245T048" must be posted. The document, posting and value dates should be the date you are performing the procedure.

We know in advance that for some employees the DNI code in HR does not correspond to the code in the file. In this case we must use:

1. LOPEZ SIERRA – 4000577
2. GONZALEZ FERNANDEZ – 4006222
3. CASTILLO SEDANO – 4003033

3.2.2. I recovery electricity consumption costs of Guardia Civil and retired workers Responsibility of SBS IC

On a quarterly basis we will have to perform the calculation of the amount to invoice for the Guardia Civil and all retired workers of the company that are also consumers of the energy.

For this we will have to take in consideration the total consumption of energy for each quarter. 
In the same file (page's 39/40/41 – starting on column AH) we have the total kwh consumption, and price/kwh for the retired workers (cell AL79 "Pensionistas") and for Guardia Civil (cell AH80 "G.Civil"). 
For the retired workers the concept is the same as previously explained. The only remark is for the Guardia Civil for which we have a monthly frank of xxx/kwh and we can only invoice if the consumption is higher than that amount. 

To support on this task, there is an excel file that is searching for the information and automatically feeds one posting file. You will find it under the codification ES COSTS RECOVERY - ENERGIA_EE_TRIM.
In this file we have all recurrent consumers of electricity, in case new appear they should be added. 
You will find one sheet per month where you have to copy the data you have received concerning that month; this will automatically feed sheets "GUARDIA CIVIL", "CUARTEL", "PENSI0NADOS" and "AJENOS". 

On these sheets you will have to confirm the price to apply and the frank and once this is done the remaining sheets with the calculations and postings are also being updated "EE - Q1 /Q2 / Q3 / Q4" and "POSTING_ Q1 /Q2 / Q3 / Q4". 
Be aware that you have to take in consideration the VAT and energy tax effect, meaning that from the total amount calculated we need to remove 21% of VAT and the energy tax of 0,5%. 
By the end of each quarter the ideal scenario would be the full update of these last sheets and you can always check if something is wrong looking for the congruence check at the bottom of the sheet. 

3.2.3. I recovery general expenses

1^ST STEP: (You can run steps 1 and 2 simultaneously) 
To analyze these expenses you should start by running the transaction ZE1FNOMI1 and choosing the variant "RETENCIONES". 
Put date «fecha vencimento a seleccionar» DD.MM.20YY (closing month). 

Click the button  .
In most of the cases, you get a screen like the following one.

This means that we have 5 line items in error. The errors can be originated by:

1) Personal number field in blank – No existing the first four positions in the text field or the code is incorrect

(3133 refers to "Electricity consumption", 2104 refers to "Energy supply" and 3152 refers to "Miscellaneous Payments").

2) The date (bline-date) - Check the bline date of the posting document. If it's empty, check if there was an error on the posting, checking if in the original ticket had been requested this field. If there is an error, modify the lines of the posting document with the standard transaction FB02;

3)  Assignment 999999 and 000000 - If the error is originated by having in the assignment field the value 999999 or 00000, RtR FO can ignore the error and continue with the procedure.

• For errors type 1, 2 ( with assignment not 999** ) or other errors we should send the list with the document numbers to the local sites and wait for the correction.

2^nd STEP: 
Simultaneously, run transaction FBL3N and choose the account 2416220000, include the same list of company codes as in the previous transaction and choose Open Items at DD.MM.20YY. If some errors occurred in the previous transaction, RtR FO should check each document trying to identify the type of errors.

Click the button  .
Once listed all the open line items in the account 2416220000, the layout must be changed. Click the button  , include the Posting Date, Assingment and the Baseline payment dte. 

After, in order to accurate the information needed for comparison with the previous transaction (ZE1FNOMI1), proceed to some filters by following the next points:

• Posting Date – to DD.MM.20YY;
• Assignment – 3133*,3134*, 3135*, 3136*, 3137*, 3138*;
• Baseline Date - To DD.MM.20YY.

See the example bellow for December:

This way it will be possible to retrieve all the relevant information needed to analyze and solve the errors.
Go to the bottom of the page and keep the Total Amount in the account. It will be needed later, in the next step.
If possible we should edit the wrong fields performing an additional posting.
Once corrected, run the transaction again. 

3^rd STEP: 
Run the transaction ZE1FNOMI2 choosing first the variant "COMPROBACION", confirm that the companies 0245 are included as well as the account 2416220000. Change the date for the month you are closing «fecha vencim. a selecionar» to DD.MM.20YY, in «nombre del ficheiro» let stays like it is and «gerar ficheiro» put NO. 

Click the button  .
Compare the Total Amount for Solvay Quimica with the Total Amount in the same company 0245, found in the 1^st step when running FBL3N. Both transactions should have the same amount. If the amounts don't match and not all documents are included, report to Local Finance Team responsible. 

The program only extracts the documents with a correct personal number and in the correct field. 
This number appears in the assignment field automatically. The total amount from open items with assignment starting with "31*" should be the same as the amount which appear in the "COMPROBACION" results. 

4^th STEP: 
Once the amounts are correct run the variant "DEFINITIVA" confirm that the companies 0245 is included, in «fecha vencim. a selecionar» put DD.MM.20YY, in «nombre del ficheiro» give the name TERCEROS_MMAA.NCD and record for example in your desktop, «gerar ficheiro» put SI.

5^th STEP: 
The file must be sent to HR Local Team in the same format TERCEROS_MMAA.NCD, through e-mail, via Freshdesk ticket. It can be done at the end of all the procedure to the following contacts:

• Pili Decastro ( Pili.Decastro@solvay.com )
• Alfredo Otero (alfredo.otero@solvay.com)

6^th STEP: 
After performing the General Expenses part of the procedure, the account 2416220000 should be cleared. 
To clear the account it is necessary to make the following posting:

• Doc. Type: S1
• Document Date: DD.MM.20YY
• Posting Date: DD.MM.20YY
• Account Debit: 2416220000
• Account Credit: 2416220000
• Text: «retenciones nomina X/20YY»
• Personal Number: 99999999
• Due On: DD.MM.20YY (Bline Date)
• Amount: Sum all the open items found in the account 2416220000, by running the FBL3N like explained in the step 1 and post the total value.

You can use the document 5010009228 as a reference document.
When the posting is done, proceed with the clearing of the account 2416220000 by clearing all the open items in the account with the total of this last posting.

End of document.