Understanding the IRPEF F24 Control Report
This chapter provides an overview of the IRPEF F24 Control Report and discusses how to:
Set up the IRPEF F24 control report.
Run the IRPEF F24 control report.
Understanding the IRPEF F24 Control Report
The F24 report is a regulatory report in Italy that is used to pay taxes and social security to state entities. Global Payroll for Italy provides the IRPEF F24 Control report to calculate the tax codes that are required on the F24 report.
The IRPEF F24 Control report is split into an Application Engine (GPIT_F24_AE) process and an SQR (GPITF24C), which may be run individually or together. The Application Engine process calculates the tax codes and populates a temporary table with this information. The SQR uses the temporary table to print the tax data that is required to complete the F24 form. In addition to tax codes that are printed on the F24 report, the report can contain data used to check the construction of the tax codes.
The IRPEF F24 Control report calculates information for these sections of the F24 report:
Sezione erario.
These are ordinary taxes that have different codes based on the location of the establishment and the company. Taxes can be related to the current or previous year. Separate codes are used for payments and deductions related to fiscal assistance for 730.
Sezione regioni ed enti locali.
This section reports local taxes. Local taxes are divided into county taxes, tasse regionali, and city taxes, tasse enti locali. County taxes are organized by county and year, either current or previous. City taxes are listed separately for the states of Trentino, Friuli, and Val D'Aosta. All other states are grouped in the same code. All city taxes must be organized by year. Separate codes are used for payments and deductions related to fiscal assistance for 730, and for managing separate local codes for employee and spouse.
Note. The F24 report contains additional sections, but the IRPEF F24 Control report does not create data for these sections. You need to merge the data created by the IRPEF F24 Control report with social security data to complete the whole F24 report.
This section discusses:
Delivered supporting elements.
Viewing delivered elements.
Delivered Supporting ElementsThis table lists the variables that the system uses to identify the county and city codes, which determine the main and local tax rates, and to extract the company and establishment location:
|
Variable |
Description |
|
GEN VR REGF24AC |
County for F24 for the current year. |
|
GEN VR REGF24AP |
County for F24 for the previous year. |
|
GEN VR COMF24AC |
City for F24 for the current year. |
|
GEN VR COMF24AP |
City for F24 for the previous year. |
|
GEN FM ZONAF24 |
Geographical zone for payee. |
|
730 VR COMCON |
City of spouse for 730. |
|
730 VR COMDIP |
City of payee for 730. |
|
730 VR REGCON |
County of spouse for 730. |
|
730 VR REGDIP |
County of payee for 730. |
Viewing Delivered ElementsThe PeopleSoft system delivers a query that you can run to view the names of all delivered elements designed for Italy. Instructions for running the query are provided in the PeopleSoft Enterprise Global Payroll 9.1 PeopleBook.
See Also
Understanding How to View Delivered Elements
Setting Up the IRPEF F24 Control Report
Global Payroll for Italy delivers setup data for the F24 report in these components: F24 Groups ITA (GPIT_F24_GROUP), F24 Squares ITA (GPIT_F24_QUADRO), and F24 Codes ITA (GPIT_F24_CODE).
This section discusses how to:
Set up elements for the F24 tax sections.
Set up the sections for the F24 report.
Set up F24 national and local tax codes.
Pages Used to Set Up the IRPEF F24 Control Report|
Page Name |
Definition Name |
Navigation |
Usage |
|
GPIT_F24_GROUP |
Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Taxes, F24 Groups ITA, F24 Groups ITA |
Set up the F24 groups. The IRPEF F24 Control report uses the values of the elements in the group to calculate values for F24 tax sections. |
|
|
GPIT_F24_QUADRO |
Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Taxes, F24 Squares ITA, F24 Squares ITA |
Define the sections of the F24 report. |
|
|
GPIT_F24_CODE |
Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Taxes, F24 Codes ITA, F24 Codes ITA |
Set up the tax code data for the F24 report. Use this page to arrange the tax codes on the printed report, link the tax code with an F24 group, and establish if payees are eligible for this tax code based on location. |
Setting Up Elements for the F24 Tax Sections
Access the F24 Groups ITA page (Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Taxes, F24 Groups ITA, F24 Groups ITA).
Use this page to select the elements from the results and combine them to find the value to fill in the tax code. Select the elements to populate the F24 tax section boxes. The application engine process calculates a value for the tax group by adding or subtracting the values of the elements listed on this page.
Setting Up Sections for the F24 Report
Access the F24 Squares ITA page (Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Taxes, F24 Squares ITA, F24 Squares ITA).
Create the squares for the possible sections in the F24 report. Each square represents an area on the printed report.
Setting Up F24 National and Local Tax Codes
Access the F24 Codes ITA page (Set Up HRMS, Product Related, Global Payroll & Absence Mgmt, Taxes, F24 Codes ITA, F24 Codes ITA).
Global Payroll for Italy delivers setup data for the F24 control report. Review this data:
|
Square |
Select A, C, or D. |
|
Position |
Enter the position number within the section. |
|
Tax Code |
The system prints this tax code (codice tributo) on the report. |
|
Local Tax |
Select County or City if the tax is local. |
|
730 Local Tax |
Select Employee or Spouse if the tax code is 730–related and can refer to either the employee or spouse. |
|
Installments |
Select City Taxes Table, County Table, or Installment Number. If you select Installment Number, the system prints 0101 in the installment column of the report. |
|
Year |
Select Current to report on the current year or Previous to report on the previous year. |
|
Compensation |
This field is not used in the IRPEF F24 report. |
|
Minimum |
This field is not used in the IRPEF F24 report. |
|
Tax Group |
Select the F24 group that defines the elements related to the tax code. You set up F24 groups on the F24 Groups ITA page. |
|
Geographical Area From, To |
Code eligibility depends on the location of the payee's company or establishment. Enter the location ranges or leave these fields blank to automatically include a payee. |
Running the IRPEF F24 Control Report
This section discusses how to generate the IRPEF F24 control report.
Page Used to Run the IRPEF F24 Control Report|
Page Name |
Definition Name |
Navigation |
Usage |
|
GPIT_F24_RUNCTL |
Global Payroll & Absence Mgmt, Taxes, F24 Control Report ITA, F24 Control Report ITA |
Initiate the process to create and print the IRPEF F24 Control report. |
Generating the IRPEF F24 Control Report
Access the F24 Control Report ITA page (Global Payroll & Absence Mgmt, Taxes, F24 Control Report ITA, F24 Control Report ITA).
The report prints three pages for each of:
National taxes
County taxes
City taxes
When you click Run, you can run the application engine process and the SQR report separately, or you can select the PSJob that runs the process and SQR together.
Sort Criteria
Use this group box to specify how you want the report organized. You can select up to two criteria (Company and Establishment). For example, if you select Company and Establishment, the report is sorted by company, and for each company the report is organized by establishment.
Note. The last processed payee always forces a break in the report.