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 RtR BO (change RtR BO) the procedure needs to be performed completely.

1.2 Scope

This operating procedure is applicable for the Spanish companies – 0245 / 3454 / 1427 / 5696. This procedure is done on a monthly basis after receiving the input from local finance.

2. Definitions

See Finance Glossary:

• OP

3. Tasks description

3.1. Responsibilities

Responsibility of SBS RtR BO (change RtR BO):

• Perform monthly and quarterly calculations and postings
• Run ZE1FNOMI1
• Run ZE1FNOMI2
• Run ZE1FGESTKM

Responsibility of SBS RtR FtO (change RtR FtO):

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

3.2. Procedure Employees Costs Recovery

3.2.1. Electricity Consumption - 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"

2. Total amount to invoice to a dummy customer 2971 "ES0245TO87"

To prepare the postings we will receive from via salesforce (change Salesforce)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 OBRERO
TOTAL SOLVAY IBERICA S.A.

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

NOTE: It may happen that some lines have different quantity and total price to invoice although no information about the DNI or employee name. 
In this situation if you don't receive instruction on how to handle with these lines, contact local to confirm if this should be invoiced or not and to which employee. 
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.
In this file we have all employees that recurrently are consuming electricity, in case new employees appear they should be added. There is a congruence check (black column on the posting file) that helps to confirm that the total amounts are correct.

3.2.2. Electricity Consumption – Guardia Civil and Retired workers

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 5,113 %. 
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. 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» 31.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 BO (change RtR BO) 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.

Note: This transaction does not generate or posts anything in the accounts. It's only for reporting in order to check if all the information for General Expenses is correct. 


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 31.MM.20YY. If some errors occurred in the previous transaction, RtR BO (change RtR BO) 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 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 31.MM.20YY;
• Assignment – 3133*,3134*, 3135*, 3136*, 3137*, 3138*;
• Baseline Date - To 31.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, 3454 and 5696 are included as well as the account 2416220000. Change the date for the month you are closing «fecha vencim. a selecionar» to 31.MM.20YY, in «nombre del ficheiro» let stays like it is and «gerar ficheiro» put NO. 
Note: The transaction ZE1FNOMI2 with the variant "COMPROBACION" does not posts anything in the accounts. It's only used for reporting. 

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, 3454 and 5696 are included, in «fecha vencim. a selecionar» put 31.MM.20YY, in «nombre del ficheiro» give the name TERCEROS_MMAA.NCD and record for example in your desktop, «gerar ficheiro» put SI.

Note: You can only run this transaction ZE1FNOMI2 (with the variant "DEFINITIVA") for a period once, otherwise you have to send a Fas Connect to reset the date.
In case you need to re-run ZE1FNOMI1 & ZE1FNOMI2 again and additionally step 6 was already performed you've to reset the clearing made on account 2416220000 in order for the program read the open documents with assignment – 31*.

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

• Pili Decastro ( Pili.Decastro@solvay.com )
• Elisabeth Mula (elisabeth.mula@solvay.com)
• Alfredo Otero (alfredo.otero@solvay.com)
• In August: send it also to Judite Pinto (Judite.Pinto@solvay.com)

6^th STEP: 
After performing the General Expenses part of the procedure, the account 2416220000 should be cleared (usually this is only made for company 0245). 
To clear the account it is necessary to make the following posting:

• Doc. Type: S1
• Document Date: 31.MM.20YY
• Posting Date: 31.MM.20YY
• Account Debit: 2416220000
• Account Credit: 2416220000
• Text: «retenciones nomina X/20YY»
• Personal Number: 99999999
• Due On: 31.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.

3.2.4. Kilometers

1^st STEP:
Run the transaction ZE1FGESTKM and flag the 8^th option – Posting records from ZEFKM table «Post registrations from table ZEFKM». 

Click the button  .

Once in the new window, we flag the option to transfer the final data in «DESEA TRASPASAR LOS DATOS PERMANENTES? » and change the date to the actual day in «FECHA DE CONTABILIZACION DE LA SBDC» (see example in the screen above). Export all these amounts to Excel and compare with the ones that the locals sent in the ticket. 
RtR BO (change RtR BO) must verify if the Total amount which appears in the report is the same as the Total amount in the list provided by the local site. If it's not equal, compare the amounts by company and site.
In case of differences RtR BO (change RtR BO) should contact the local site by sending an e-mail to who has request the ticket. 

2^nd STEP: 
This step is only when there are differences, once the local site finds and solves the differences; 3S (change 3S) runs the transaction ZE1FGESTKM again with the 7^th option flagged: "Delete Posting date on records". In the next screen select the dates of the first execution ( 1^st step).

Go back to the first screen and run the transaction ZE1FGESTKM and flag the 8^th option: "Posting records from ZEFKM table", but in the next screen do NOT flag the option to transfer the final data and change the date.
Verify the amounts another time.

3^rd STEP: 
Run the transaction SM35 and look for the batch input "Kilometros". In case of having more than one batch input, ignore the older ones and execute the newest one. Check if the posting date is correct.
During the Batch Input we can find PM Orders that are blocked. If this is the case we should look in the report (generated in the 1^st Step) for the personal number and replace for the next immediate order in the report related to the same company code. 
Take notes of the orders we are replacing using the template "blocked orders and cost centers" available in the team site and inform the correspondent sites sending the information to:

• Company 0245: RtR LO (change RtR) Torrelavega
• Company 5696: RtR LO (change RtR) Martorell
• Company 3454: RtR LO (change RtR) Barcelona

The correction postings should be performed by 3S, (change 3S) without local request once they send the new orders to be used. 
Once this correction is done Local Finance should be informed of the posting done.
Note: in the correction postings you should put the same assignment - Order transfer in both lines debit and credit. Reference doc. 5010010973 (0245,fiscal year 2011). 

4^th STEP: 
Go back to the first screen and choose the next option: "Create File to RRHH" (9^th option). 

Once in the new screen select the variant "KM Definitiva" meaning that we are choosing account 6141030000, confirm all the company codes for Spain (0245, 3454 and 5696). Insert the month we are working on and select where the file should be saved. 

First the transaction should be run in test mode, by flagging the «Test process» to check if the total amount is the same that the total amount posted in the 3^rd step (sum of the amounts from all the companies), in «nombre del ficheiro» give the name KM_MMAA.NCD and record for example in your desktop (example: C:\Documents and Settings\PT63000153\Desktop{color:#333333}KM_MMAA.NCD).

5^th STEP: 
A report is showed like the one in the image bellow:

The amounts in orange can be copied to the report exported to the excel file and should be summed and then the Total amount can be compared with the Total Amount given in the case (in Sales Force). 
At this moment there are Kilometers posted as usual, and some other amounts posted through Travel Expenses tool. The ones that belongs to the normal process are informed via case, but when we are generating the file to HR, we need to sum the additional Kilometers that come from TE (document type Q1). 
To find these amounts we need to select posting with document type Q1 on account 6141030000 that have been posted from the last run of the LOP (previous month) until the month we are analyzing. Then we need to sum-up by company code and add the figures to the ones given through Salesforce (change Salesforce).
If the amount is correct we should run it without the test mode.
Note: You can only run this transaction with this variant for a period once, otherwise you should contact RtR BO (change RtR BO) Specialists.

6^th STEP: 
The file must be sent to HHRR Local Team in the same format KM_MMAA.NCD, through e-mail, via ticket in Sales Force to the following contacts:

• Pili Decastro ( Pili.Decastro@solvay.com )
• Elisabeth Mula (elisabeth.mula@solvay.com)
• Alfredo Otero (alfredo.otero@solvay.com)
• In August: send it also to Judite Pinto (Judite.Pinto@solvay.com)

7^th STEP: 
As last step of the of the KM process, we have to post the transferfrom the vendor account P009999997 "SPANISH MILEAGE" to the account 2455000000 "Payroll". 
Check the vendor account P009999997 using FBL1N to check the amount to be posted, select open items at the day you are performing the LOP.
The total to be transferred should correspond to the sum of all postings done from the last time the procedure was posted until the day you are performing the LOP (for example if the last time you run the OP was 10/03 you should select all the documents from 11/03 until today's date).
The posting to be performed should be:

• Document Type: S1
• Document / posting date: today's date

• Debit vendor account: P009999997 using posting key 24
• Amount: total of open items in the account
• Select Payment block: A
• Text: KILOMETROS - Traspaso del proveedor

• Credit General Ledger Account: 2455000000 using posting key 50
• Amount: total of open items in the account
• Assignment: MM.YYYY
• Text: KILOMETROS - Traspaso del proveedor

You can see as example the posting done in 04/2013:

• 5010013476 for company 0245
• 5010009910 for company 3454
• 5010009477 for company 5696

After the postings done the vendor account has to be cleared using transaction F-44.

3.2.5. Check Monthly Clearings

After the clearing of the accounts 2416* the open items should not be older than 3 months. If not contact RtR FtO (change RtR FtO) site.

3.3. Person of Contact

RtR LO (change RtR)  Barcelona - Josep Lluis Duran
RtR LO (change RtR) Torrelavega – Maria Del Mar Llata 
HR Services – Pili de Castro ( Pili.Decastro@solvay.com ) 
HR Services - Elisabeth Mula (elisabeth.mula@solvay.com)
HR Services - Alfredo Otero (alfredo.otero@solvay.com) 
HR Services - In August the files should be send to Judite Pinto (Judite.Pinto@solvay.com) 

End of document.