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  • FINA440 - Calculation of commissions for bills with taxes

01. PURPOSE

This indicates if the tax values will be considered for the commission calculation.

02. PARAMETERS

The parameters for treating the taxes on commission are: 


MV_COMISIR - Income Tax
MV_COMIINS - INSS
MV_COMIPIS - PIS
MV_COMICOF - COFINS
MV_COMICSL - CSLL

a) For the tax values to not be considered on the commission basis, these parameters must be filled in with N (No). That way, the commission calculation is performed on the net value (bill value minus taxes).
 
b) For the tax values to be considered on a commission basis, these parameters must be set to S (Yes). That way, the commission calculation is performed on the bill value.


If these parameters do not exist, they must be created. If they do not exist at the base, the routine's default treatment is to not consider taxes on a commission basis.

All parameters are of the Character type, and their possible values are S or N.


03. USAGE


Sales representative configured with 100% at posting (A3_ALBAIXA). And commission percentage of 1%(A3_COMIS).


Customer configured for withholding Income Tax on posting (A1_IRBAX = Yes, A1_RECIRRF = Yes), calculate PCC (A1_RECCOFI, A1_RECCSLL, A1_RECPIS equal to Yes), and calculate ISS (A1_RECISS = Yes).


Nature configured for withholding Income Taxes (ED_CALCIRF = Yes and ED_PERCIRF = 1.50 ), ISS (ED_CALCISS = Yes), and PCC (ED_CALCCSL,ED_CALCCOF, ED_CALCPIS equal to Yes and percentages 1.00, 3.00, and 0.65, respectively).

Parameters set as below, i.e., net value:

MV_COMIPIS = N
MV_COMICOF= N
MV_COMICSL=N
MV_COMISIR=N

When adding a Bill Receivable for BRL 10,000.00, the commission is not generated for issuance, because it is not set at issuance.

When this bill is posted, the following commission is generated:

Gross value of the bill * Issuance commission basis - Respective Inc. Tax (regardless of Inc. Tax on posting or on issuance) - calculated PCC - calculated ISS

10,000.00 (Bill value) * 100% (Commis. Issuance)  = 10,000.00

10,000.00 * 1.5% = 150.00.

PIS + COFINS + CSLL = BRL 65.0 + BRL 300.00 + BRL 100.00 = BRL 465.00

ISS = BRL 500.00

So:

10,000.00 -  150.00 (Inc. Tax) – 465.00 (PCC) - 500 (ISS) = BRL 8,885.00

Commission base of the post = BRL 8,885.00

Total of the commission basis = BRL 8,885.00

Using the same configuration for Customer and Nature above.

Sales representative configured with 50% base on issuance (A3_ALEMISS) and 50% on posting (A3_ALBAIXA). And commission percentage of 1% (A3_COMIS).

When adding a Bill Receivable for BRL 10,000.00, the commission is generated based on the following calculation:

Gross value of the bill * Issuance commission base - Respective Inc. Tax (regardless of Inc. Tax on posting or on issuance)

BRL 10,000.00 (Bill value) * 50% (Issuance Commission Basis) = 5,000.00

BRL 5,000.00 * 15 % of Income Tax = BRL 5,000.00 - BRL 75.00 = BRL 4,925.00

Issuance commission basis = BRL 4,925.00

When this bill is posted, the following commission is generated:

Gross value of the bill * Issuance commission basis - Respective Inc. Tax (regardless of Inc. Tax on posting or on issuance) - calculated PCC - calculated ISS

10,000.00 (Bill value) * 50% (Commiss. Issuance) = 5,000.00

5000.00 * 1.5% = 75.00.

PIS + COFINS + CSLL = BRL 65.0 + BRL 300.00 + BRL 100.00 = BRL 465.00

ISS = BRL 500.00

So:

5,000.00 - 75.00 (remaining Inc. Tax) - 65.00 (PCC) - 500 (ISS) = BRL 3,960.00

Commission basis of the post = BRL 3960.00

Total commission basis = BRL 4,925.00 + BRL 3,960.00 = BRL 8,885.00



Note

For bills configured with taxes on issuance, the taxes have not been withheld yet. Therefore, the commission basis will be on the bill's total value.