Example: Manage Employer Subrogation for IJSS Payments (FRA)
This example illustrates how to:
- Calculate contributions and taxes for Indemnités Journalières de Sécurité Sociale (IJSS) net payments.
- Manage employer subrogation of IJSS payments.
Yannick has 1 week of sick leave beginning July 15th.
He’s entitled to a net IJSS payment of 100 EUR for 2 of the days of his sick leave. For
eligible workers on sick leave, Global Modern Services:
- Maintains worker salaries, minus CSG and CRDS tax amounts.
- Receives IJSS payments from Social Security on behalf of the worker.
You need to:
- Pay Yannick the net IJSS amount from Social Security as part of his post-taxable salary.
- Calculate a gross IJSS amount, and deduct it from Yannick's gross pay.
Set up:
- A time off and deduction for sick leave, called Time Off - Sickness.
- An earning called Maintain Salary - Sickness, to maintain salaries for eligible workers during sick leave.
- DSN reporting for employer subrogation.
Add your company's contributions to the
FRA Adds to Gross-Up Calculation
[FRA]
pay component group if they both:- Impact the net salary.
- Aren’t already included in a pay component group for employee statutory taxes, employer contingency contributions, or contributions for health and contingency funds.
Security:
Worker Data: Payroll (Payroll Input)
domain in the Core
Payroll functional area.- Access theAdd Payroll Input by Workertask.
- Enter these settings:OptionSettingWorkerYannickStart DateJuly 1End DateJuly 31Pay ComponentIJSS Gross Sickness
- In theProcessing Defaultssection select:
- One-time
- Override
- Regular Run Category
- Add a row to theInputgrid, with theseInput Details:TypeValueNet Amount With Subrogation Taxable100Don’t enter a value for theAmountInput Detail Type.
When you run the July pay calculation, Yannick has these
results:
Pay Component | Amount (EUR) |
|---|---|
Gross
| |
Base salary
| 4000 |
Time Off - Sickness
| (200) |
Maintain Salary - Sickness
| 200 |
IJSS Gross
| (134.57) |
Post Taxable Net
| |
IJSS Net
| 100 |