One way to reduce the contribution for IT and AT is through the use of Occupation types in SAP.

How do IT and IMS contributions work?

For benefits derived from occupational accidents and diseases, a fixed percentage is not applied. Instead, there are different types of a premium rate referenced to the CNAE (National Classification of Economic Activities). The declared main business activity determines the applicable percentage based on the estimated risk. For example: bullfighting shows have 6.2%, stevedoring and cargo handling 6.7%, legal and accounting activities 1.35%, hairdressing 1.10%, and so on.

Now, within a company dedicated, for example, to stevedoring and cargo handling, it is likely that there is someone dedicated to accounting, contracts, and administrative work. This worker, who never approaches the merchandise nor works under cranes, will contribute at a rate of 5.7%, when their legal and accounting activity might be identical to another worker in a different company who pays 1.35% for occupational accident contingency.

Acknowledging this situation partially, the contribution table following the CNAE is complemented by a Table II. This Table II includes complementary jobs in many activities (security guards, cleaning staff, sales representatives, office personnel...), whose work may have nothing in common, in terms of risk, with the primary activity of the company. Within that group, the favorite category of any company is “exclusive office work”, type a)., which contributes at 1%. Moreover, it is a position that usually exists in almost all companies.

The problem here is that exclusive office work is truly exclusive and can only be applied in cases that fit exactly within the norm. Anyone seeking to benefit from reduced contribution must demonstrate that they do not perform any task that takes them away from the office. If your office tasks include regularly leaving the office and providing services elsewhere, you cannot apply the 1%, even if it involves handling tasks at a public body or frequent visits to a courthouse. Thus, we encounter an administrative criterion focused on facilitating management rather than adapting to reality.

How is this information stored in SAP?

Both the CNAE and the Occupation information can be recorded in infotype 61 – Social Security:

Table II (Table T5E4C)

If the reductions in Table II are not used, all employees will be contributing according to the CNAE percentages, which are higher.

The configuration of occupation types by CNAE is found in table T5E4G: