Managing Scholarship Holders
This topic discusses scholarship holder management.
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Page Name |
Definition Name |
Usage |
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JOB_DATA_JOBCODE |
Enter information about a person's job, including status, employee class, shift, or standard hours. |
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CONTRACT1 |
Add or update basic information about the contract between your organization and a worker, including the contract duration, type, content, and contribution ID. You must have previously set up contract template IDs on the Contract Template Table page. |
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JOB_DATA3 |
Update a person's compensation information. |
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GP_ED_PYE |
By payee, assign specific earning and deduction elements. |
A scholarship holder is a person who works for a company to acquire experience and professional training under a special labor relation with the company. Scholarship holders can work for a company with a research fellowship, without a research fellowship, or through a separate entity such as an educational center or foundation.
Scholarship holders with fellowships have a unique contractual relation with the company and require special treatment with respect to IRPF taxes and social security contributions. The amounts companies pay to fellowship scholarship holders are not considered salary and are free of IRPF taxation. However, companies must declare this information in IRPF tax reports. PeopleSoft Global Payroll for Spain enables you to declare this mandatory information in the Model 110, Model 111, Model 190, and Tax Deduction reports. Regarding social security contributions, PeopleSoft Global Payroll for Spain provides the necessary contribution ID as part of the social security scheme to account for fellowship scholarship holders. The scheme ID is 0111 and the social security contribution ID is 008. The contribution is maintained on the Contribution page of the Social Security Scheme Table component. You need to identify this employee as an Intern in the Empl Class field on the Job Information page.
Note: You can sometimes apply certain social security reductions for this collective (CD24, Bonificación i+d+I) for fellowship scholarship holders.
To manage scholarship holders without fellowships, you can set up these persons as normal employees with a special contract type of practice or training. No additional setup or processing is required.
In the last case, to manage scholarship holders from a separate entity, you can handle these persons the same way that you would handle persons that another company provides as professionals.
To manage fellowship scholarship holders:
Set the Empl Class (employee class) field value to Intern on the Job Information page.
Set the Special Labor Relationship field value to Fellow Scholarship Holder on the Job Information page.
Enter values for the rate code BECAIN (scholarship holder) on the Compensation page.
Set the Scheme ID field value to 0111 on the Contract Status/Content page.
Set the Social Security Contribution field value to 008 (fellowship scholarship holder) on the Contract Status/Content page.
To override compensation entered through the rate code BECAIN in step 4 or to enter additional compensation for scholarship holders, assign the earning BECA INVESTGCN on the Element Assignment By Payee page.
To enter expenses for the scholarship holder, assign the earning GASTOS BECA on the Element Assignment By Payee page.
Process payroll.
Generate the affected reports monthly, quarterly, or yearly as required.
This table describes the earning elements that are delivered as part of the scholarship holder functionality:
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Earning Element |
Description |
|---|---|
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BECA INVESTGCN |
Income of scholarship holder with research fellowship. You can include this earning through the Job Compensation page by using the rate code BECAIN. This earning is free of taxation and is not considered salary. The earning amounts, although not taxable, are included in IRPF tax reports Model 110, Model 111, and Model 190 under the corresponding perception key and subkey. |
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GASTOS BECA |
Other earnings of fellowship scholarship holder such as travel expenses, maintenance, and so on. The earnings amounts, although not taxable, are included in IRPF tax reports Model 110, Model 111, and Model 190 under the corresponding perception key and subkey. |
These elements are automatically segmented and prorated when one is assigned to a payee on the Element Assignment by Payee or Payee Assignment by Element page. The assignment period must cover only a portion of the pay period and you must have defined the corresponding segmentation trigger.