1. Objective and Scope

1.1. Objective of this Operation

The Bonus delta transfer from the employee cost center to organizational cost centers of Bonus is done via cycles. To perform it, three cycles must be run. The first is to allocate the social charges of the bonus delta, the other one the bonus delta itself and a third one to be run on D+2 to allocate to CO-PA. The third one is not specific to bonus, therefore it is not included in this Operating Procedure. Any doubt, contact FSL Management Team.

1.2. Scope

All the companies codes listed in the BW query related to the Business Intelligence (Workforce Simplified Monthly) that are managed in PP9 Payroll environment and interfaced to PF2 and WP2 accounting systems.

2. Definitions

See Finance Glossary:

3. Tasks description

The delta between the reverse bonus accrual and the payment itself transferred to the employee is automatically calculated by the HR and this amount is transferred to accounting through wage type created specially for this purpose. Wage type 9G71 only affects P&L accounts.
Despite the delta may be allocated to restructuring cost centers, these cost centers should not be included in the cycles (as single sender or in sender cost center group). These specific cost centers should be balanced following a special process and 9G71 for these cases must have 0 impact.
For all the remaining cost centers from BI, the cost which arrived to the employee cost center will then be allocated to a reporting cost center, to be later only reported in BFC heading R33310.
Since the bonus accruals are created at top level, after reporting the amounts in R33310, another top level entry will be performed in order to reverse it.

PF2
9G71 D 6250023340 / C 6250023330
DELTA BONUS/ACCRUAL CHARGED / DELTA BONUS/ACCRUAL REVERSAL
WP2
9G71 D 98320191 / C 98320190
DELTA BONUS Y-1 CHARGED / DELTA BONUS ACCRUAL Y-1

For Warrants process, 9G53 is not available in accounting because Payroll is not responsible for the payment; it is handled outside Payroll. Due to that, accounting is not impacted by the wage type. Nevertheless, PP9 calculates the delta between 9G53 and the reversal of bonus accrual 9G63. For the reporting in RtR, due to the fact the the social charges are included in the amount to be invested, no social charges should be allocated to R33310. The delta recognised by HtR should be allocated to the division cost center via distribution cycle (KSV3).

3.1. I create allocation Bonus cycles

PF2 - social charges and bonus cycles

To reflect the employer contribution in R33310, the assessment cycle should contain the following parameters. This cycle is to be run on D-1, it is the first to be run.
CO-PA Assessment cycle – KSU3
cycle CCCCBN (where the CCCC stands for the company code);
Start date 01.01.YYYY-31.12.YYYY
Text: Bonus accrual – social charges
Segment name:
Sender CC group
Segment text:
Allocation social charges R33310

Assessment cost element: 9629200201
Sender rule: Posted amounts
Share in % (percentage of the social charges for the concerned country)
Receiver tracing factor: fixed percentages

Check the dynamic table with the average percentage of social charges by country provided by PE HR Reporting & SC Data & Reporting Process Leader.
Senders/Receivers
Sender Cost Center Group (eg.: 0294BONUS)
Cost element
6250023340
Receiver
Organization C Center proposed of the division

Sender values

Share in % - percentage of social charges from segment header tab

Receiver tracing factor:
100%

PF2 - bonus cycle clearing of Y-1 bonus accrual accounts

To reflect the bonus delta in R33310, the distribution cycle should contain the following parameters.
Distribution cycle – KSV3
Codification: CCCC-BU
Start date 01.01.YYYY -31.12.YYYY
Text: Bonus accrual
Cycle run group: eg.: 0294
Segment name:
Sender CC group
Segment text:
Allocation bonus to R33310

Segment Header:
Sender rule: posted amounts;
Share in %: 100
Receiver tracing: Factor:
Fixed percentages

Senders/Receivers
Sender:
Cost Center group (eg.: 2002_CBNR)
Cost element:
6250023340
Receiver:
Organizational Cost Center of the division

This distribution cycle should be run on D-1 but it will only transfer the delta from the employee cost center to the reporting division cost center. The KE30 recognition in R33310 (value field I25) will only be possible after the CO-PA cycle run on D+2, CCCCP*.
For clearing of the Bonus and Bonus Y-1 accounts, a new segment must be created in order to split from the Pivot or sweep cost center among the several cost center impacted by Bonus during Payroll posting.
Segment name: **800PIVOT / Bonus Y-1 account clearing
Sender rule: Posted amounts;
Share in %: 100,00%
Receiver rule: Variable Portions;
Var. portion type: Actual costs;
Scale Neg. Tracing Factor: No Scaling

Sender cost center: **800PIVOT
Sender Cost elements: 6250023320 to 6250023321
Receiver cost center group: E_CCCC

Receiver tracing factor:
Var. portion type: Actual costs
Selection criteria: cost element from 6250023320 to 6250023321

Receiver Weighting Factors
By default all the cost centers inside the structure of the cost center group are selected with 100%; you should set to 0 the same CC800PIVOT, restructuring cost centers codified as CC812*, Insurance cost centers and others in case it makes sense to.

WP2 - social charges and bonus cycles

The Bonus delta transfer from the employee cost center to reporting cost centers is done via cycles. To perform it, three cycles must be run. The first and the second to allocate the social charges and the bonus delta to an unallocated cost center (assessment cycles KSU3), the third to allocate the values from the cost center to CO-PA, value filed I25 (CO-PA assessment cycle KEU3).

To reflect the employer contribution in R33310, the assessment cycle should contain the following parameters. This should be the first cycle to be run on D-1.
Assessment cycle KSU3
CCCCB1
CCCC stands for company code
Start data
From 01.01.YYYY-31.12.YYYY
Text: SC allocation to division
Assessment cost element: 99422099
Share in %: social charges %

Sender cost center:
Organization cost center of the employee
Cost element: 98320191
Receiver cost center:
Division cost center (non-allocated)
Sender values: % of social costs

To reflect the bonus delta in R33310, the second assessment cycle should contain the following parameters.
Assessment cycle
KSU1
CCCCB2 – delta of bonus to division cost center
Assessment cost element: 99422098
Posted amounts;
Fixed percentages

Sender cost center:
Organization cost center of the employee
Cost element: 98320191
Receiver cost center:
Division cost center (non-allocated)
Sender values: 100%

Assessment CO-PA cycle
KEU1
Controlling area: eg.: Z006
TF basis: 1
Allocation structure: C6
PA transfer structure: C8

Segment name: name of the cost center
Allocation structure: C6
PA transfer structure: C8
Posted amounts
100%
Fixed percentages

Sender cost center:
Organizational cost center of the employee
Cost element: 99422098 to 99422099
Company code: CCCC
IECRA****

Receiver Tracing factor:
CCCC IECRA
Portion/percent
100%

For the countries/legal entities where we have simultaneously Bonus cadres and GPS, there will be an overlapping in case we run the two CO-PA cycles. This is due to the fact that both premiums share the same assessment cost element for the social charges 99422099 Grp-Leg contr empl and the same allocation structure C6 and also the PA transfer structure C8.
For these cases, whenever running the cycles, if we are in presence of the two premiums, run the following sequence:
CCCCB1 (if social charges are applicable), CCCCB2
CCCCG1 (if social charges are applicable), CCCCG2, CCCCG3 (bearing in mind that the cost elements data as sender are range 99422097 to 99422099)

WP2 bonus cycle clearing of Y-1 bonus accrual accounts

For clearing of the Bonus and Bonus Y-1 accounts, a new distribution cycle must be created and run on D-1. The goal of this cycle is to pick the amount allocated to the sweep cost center (CCCC-5998) used to clear the Bonus 42900504/42900505 and 43900414/43900415 and split it among the several cost center impacted by Bonus during Payroll posting.
To create it, act as follows:
KSV1
Start date: 01.01 YYYY-31.12.YYYY
Segment name: BONUS_AC Bonus account clearing split
Segment header: all the same features as PF2:

Sender cost center: sweep cost center CCCC-5998
Cost element: 98320146 (in case social charges a new segment must be created but with cost element 98320229)
Receiver cost center: company code CCCC or cost center group of Bonus if existing

Receiver Tracing factor
Selection criteria: Cost element 98320146

Receiver tracing factors- cost centers are by default at 100%, set to 0 sweep cost center in case you are using CCCC group.

3.2. I ensure balance sheet accounts are cleared

Balance sheet accounts need to be cleared and can only have a balance for the current year:

End of document.