Defining the Multiple Employment Funding Base

This topic provides an overview of multiple employment funding base and discusses how to enter multiple employment data.

Page Name

Definition Name

Usage

Multiple Employment Data Page

GPES_MULT_EMP

Calculate the funding base of social security contributions for employees with multiple jobs.

In PeopleSoft Global Payroll for Spain, you can calculate the social security contribution funding base for employees with multiple jobs. You define multiple employment funding bases using the Multiple Employment Data page.

Example: Applying Distribution Percentages to the Standard Bases and Ceilings

In this example, assume that an employee has two jobs with these characteristics:

  • Hours and Salary for Job 1:

    • Hours Worked: 5 hours per day.

    • Contribution Group: 2.

    • Base Salary: 1.202,02 EUR per month.

    • Additional Salary: 291,49 EUR per month.

    • Overtime: 345,58 EUR in current month.

    • Number of Extra Periods: 0.

  • Hours and Salary for Job 2:

    • Hours Worked: 3 hours per day.

    • Contribution Group: 3.

    • Base Salary: 294,50 EUR per month.

    • Additional Salary: 24,04 EUR per month.

    • Number of Extra Periods: 0 (including base salary).

Assume that the social security calculation generates these maximum and minimum common contingency bases to use in the normalization process for Job 1:

Base

Standard Base Amount

Maximum Base

3166.20 EUR

Minimum Base

843.30 EUR

Assume also that the social security calculation generates these upper and lower professional contingencies ceilings to use in the normalization process:

Ceiling

Standard Ceiling Amount

Upper Professional Contingencies Ceiling

3166.20 EUR

Lower Professional Contingencies Ceiling

728.10 EUR

If the distribution percentage for the common contingency base for Job 1 (provided by Social Security) is 75 percent, the system recalculates maximum and minimum bases for common contingencies in the following way:

Base

Standard Base Amount

Recalculated Base

Maximum Common Contingencies Base

3166.20 EUR

3166.20 × 75% = 2691.27 EUR

Minimum Common Contingencies Base

843.30 EUR

843.30 × 75% = 632.48 EUR

And if the distribution percentage for the professional contingency base for Job 1 (provided by Social Security) is 75 percent, the system recalculates the upper and lower ceilings for professional contingencies in the following way:

Ceiling

Standard Ceiling Amount

Recalculated Ceiling

Maximum Professional Contingencies Ceiling

3166.20 EUR

3166.20 × 75% = 2691.27 EUR

Minimum Professional Contingencies Ceiling

728.10 EUR

728.10 × 75% = 546.08 EUR

Note: The maximum and minimum base percentages in these tables are defined on the Multiple Employment Data page.

Use the Multiple Employment Data page (GPES_MULT_EMP) to calculate the funding base of social security contributions for employees with multiple jobs.

Navigation:

Global Payroll & Absence Mgmt > Payee Data > Social Security/Insurance > Multiple Employment Data ESP > Multiple Employment Data

This example illustrates the fields and controls on the Multiple Employment Data page. You can find definitions for the fields and controls later on this page.

 Multiple Employment Data page

Field or Control

Description

Sector

Select Public or Private.

Authorization Number

Enter the employee's social security authorization number used for multiple employment. This information will be included in the TC2 report that is sent to Social Security.

PEC45 Exclusion

Select the check box if the employee is working for multiple companies, with excluded contingencies in the other company. Employee with contributing peculiarity 45.

Selecting this field will make the following fields and Supporting Elements link editable.

  • Minimum Unemployment

  • Maximum Unemployment

  • Minimum FOGASA

  • Maximum FOGASA

  • Minimum Professional Training

  • Maximum Professional Training

By default, the value entered for CP general base will be displayed in these fields. 

Minimum CC (minimum common contingencies base percent)

Enter the percentage to be applied to the minimum base used to calculate the funding base for common contingencies.

Maximum CC (minimum common contingencies base percent)

Enter the percentage to be applied to the maximum base used to calculate the funding base for common contingencies.

Minimum CP (minimum professional contingencies base percent)

Enter the percentage to be applied to the lower ceiling used in the calculation of the professional contingencies base.

Maximum CP (minimum professional contingencies base percent)

Enter the percentage to be applied to the upper ceiling used in the calculation of the professional contingencies base.

Minimum Unemployment

Enter the percentage to be applied to the lower ceiling used in the calculation of the Unemployment Social Security base. 

Maximum Unemployment

Enter the percentage to be applied to upper ceiling used in the calculation of the Unemployment Social Security base.

Minimum FOGASA

Enter the percentage to be applied to lower ceiling used in the calculation of the FOGASA Social Security base.

Maximum FOGASA

Enter the percentage to be applied to upper ceiling used in the calculation of the FOGASA Social Security base.

Minimum Professional Training

Enter the percentage to be applied to upper ceiling used in the calculation of the Professional Training Social Security base.

Maximum Professional Training

Enter the percentage to be applied to lower ceiling used in the calculation of the Professional Training Social Security base.

Click the Supporting Elements link to inform the daily Social Security bases in those scenarios not covered automatically by the standard processing. 

This example illustrates the fields and controls on the Supporting Elements page.

 Supporting Elements Page