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[IMP] l10n_at_hr_payroll_private: add settlement payments under § 67 Abs 8 lit a (AP15-C)

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Complete the termination sequence with the settlement-sum path: comparison sums from court or out-of-court settlements, judgment/decision arrears and dismissal-objection payments are split between the statutory-severance and voluntary-severance rules and the settlement remainder. The remainder (VERGLEICH, bemessung neutral, sv_art laufend) reuses the lit-a/b fifth rule: after deducting the § 62 employee-rate contributions, one fifth stays tax-free capped at one fifth of nine times the monthly HBG (12 474 EUR 2026), and the remaining four fifths run with the payment-month tariff without touching the annual sixth. A new rule flag l10n_at_vergleich_bv marks the part paid for periods with a BV-Kasse entitlement: up to the parameterised cap at_lst_67_abs8_vergleich_bv (7 500 EUR 2026; § 67 Abs 8 is § 33a/§ 124b indexed) it is taxed at the flat 6 % rate with the contributions allocated pro rata (LStR Rz 1102b), while the excess falls back into the fifth rule. Both settlement rules stay payroll-levy liable (§ 41 Abs 4 lit b FLAG exempts only § 67 Abs 3 and 6) and SV-liable in the payment month, with per-Beitragsmonat roll-forward and insurance-period extension remaining documented manual options (lb-end-22, E-MVB 011-02-00-001). Identifiable severance components keep running through the existing statutory and voluntary severance machinery; a settlement expressly agreed as statutory severance is taxed in full under § 67 Abs 3 (VwGH 2013/13/0001 = ARD 6490/20/2016), and pension buy-outs (lit e) and social-plan payments (lit f) are out of scope. The wizard section requires confirmation of the settlement's itemisation and contested-claim status plus the BV entitlement, enforces the BV cap with the excess captured as remainder, and previews the free fifth, tariff basis and 6 % tax; the settlement memo lands on the payslip for the separate Lohnzettel workflow (LStR Rz 911a). The account matrix posts both settlement rules to the provisional 6200/6000 (workers 6000) and the new tax rule to 3540. Verified against the original statute text in .ris/ (EStG § 67 Abs 8 lit a) and the knowledge-base sources lb-end-21/22; KZ positioning of the lit-a tariff parts and their § 291d pot allocation remain documented verification points against LStR Rz 1087 ff.

Version 19.0.15.0.0 (private)
This commit is contained in:
fegger
2026-09-15 12:38:19 +02:00
parent 4b86bcb790
commit 472b19a4b2
12 changed files with 660 additions and 15 deletions
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addons/l10n_at_hr_payroll_private/data/input_types_endabrechnung_private.xml
+8
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@@ -39,4 +39,12 @@
<field name="name">Freiwillige Abfertigung (Brutto)</field>
<field name="code">ATP_ABF_FREI</field>
</record>
<record id="input_type_atp_vergleich" model="hr.payslip.input.type">
<field name="name">Vergleichssumme — Rest (Brutto, Fünftelregelung)</field>
<field name="code">ATP_VERGLEICH</field>
</record>
<record id="input_type_atp_vergleich_bv" model="hr.payslip.input.type">
<field name="name">Vergleichssumme — BV-Anwartschafts-Teil (Brutto)</field>
<field name="code">ATP_VERGLEICH_BV</field>
</record>
</odoo>
addons/l10n_at_hr_payroll_private/data/rule_parameters_endabrechnung_private.xml
+12
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@@ -14,4 +14,16 @@
<field name="date_from">2026-01-01</field>
<field name="parameter_value">{'divisor_werktage': 26.0, 'divisor_arbeitstage': 22.0, 'abfertigung_alt_staffel': [[36, 2.0], [60, 3.0], [120, 4.0], [180, 6.0], [240, 9.0], [300, 12.0]], 'abfertigung_steuersatz': 6.0}</field>
</record>
<!-- AP15-C: §-67-Abs-8-lit-a-BV-Deckel; § 67 Abs 8 unterliegt der
Inflationsanpassung (§ 33a/§ 124b EStG), daher Parameter. -->
<record id="hr_rule_parameter_at_lst_67_abs8_vergleich_bv" model="hr.rule.parameter">
<field name="name">§ 67 Abs 8 lit a — Vergleich BV-Anwartschafts-Teil Deckel</field>
<field name="code">at_lst_67_abs8_vergleich_bv</field>
<field name="country_id" ref="base.at"/>
</record>
<record id="hr_rule_parameter_value_at_lst_67_abs8_vergleich_bv" model="hr.rule.parameter.value">
<field name="rule_parameter_id" ref="hr_rule_parameter_at_lst_67_abs8_vergleich_bv"/>
<field name="date_from">2026-01-01</field>
<field name="parameter_value">7500.0</field>
</record>
</odoo>
addons/l10n_at_hr_payroll_private/data/salary_rules_endabrechnung_private.xml
+43
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@@ -11,6 +11,10 @@
<!-- Fünftel-Override; SV-pflichtig mit Umlegung auf die -->
<!-- Kündigungsfrist; LNK-pflichtig (FLAG § 41 Abs 4 nennt nur -->
<!-- § 67 Abs 3 und 6). -->
<!-- Vergleich: § 67 Abs 8 lit a (AP15-C) — Rest über Fünftel- -->
<!-- Override, BV-Anwartschafts-Teil bis 7.500 € mit 6 %; beide -->
<!-- SV-pflichtig (Zuflussmonat; Aufrollung je Beitragsmonat bzw. -->
<!-- PV-Verlängerung siehe lb-end-22) und LNK-pflichtig. -->
<!-- ============================================================ -->
<!-- Urlaubsersatzleistung — laufender Anteil (§ 67 Abs 8 lit d). -->
@@ -130,6 +134,45 @@ result = payslip._at_abf_frei_ueberhang(result_rules)
]]></field>
</record>
<!-- Vergleichssumme — Rest (§ 67 Abs 8 lit a, Fünftelregelung). -->
<record id="rule_vergleich" model="hr.salary.rule">
<field name="name">Vergleichssumme — Rest (§ 67 Abs 8 lit a)</field>
<field name="code">VERGLEICH</field>
<field name="sequence" eval="33"/>
<field name="category_id" ref="l10n_at_hr_payroll_private.category_atp_brutto"/>
<field name="struct_id" ref="l10n_at_hr_payroll_private.structure_at_privat"/>
<field name="condition_select">python</field>
<field name="condition_python">result = 'ATP_VERGLEICH' in inputs and inputs['ATP_VERGLEICH'].amount</field>
<field name="l10n_at_bemessung">neutral</field>
<field name="l10n_at_sv_art">laufend</field>
<field name="l10n_at_s67_fuenftel" eval="True"/>
<field name="amount_select">code</field>
<field name="amount_python_compute"><![CDATA[
result = inputs['ATP_VERGLEICH'].amount
]]></field>
</record>
<!-- Vergleichssumme — BV-Anwartschafts-Teil (§ 67 Abs 8 lit a
letzter Satz): bis 7.500 € mit 6 % (LST_VERGLEICH_BV), Überhang
fällt in die Fünftelregelung zurück. Erkennbare Abfertigungs-
anteile werden getrennt als ABF_ALT/ABF_FREI erfasst. -->
<record id="rule_vergleich_bv" model="hr.salary.rule">
<field name="name">Vergleichssumme — BV-Anwartschafts-Teil (§ 67 Abs 8 lit a)</field>
<field name="code">VERGLEICH_BV</field>
<field name="sequence" eval="34"/>
<field name="category_id" ref="l10n_at_hr_payroll_private.category_atp_brutto"/>
<field name="struct_id" ref="l10n_at_hr_payroll_private.structure_at_privat"/>
<field name="condition_select">python</field>
<field name="condition_python">result = 'ATP_VERGLEICH_BV' in inputs and inputs['ATP_VERGLEICH_BV'].amount</field>
<field name="l10n_at_bemessung">neutral</field>
<field name="l10n_at_sv_art">laufend</field>
<field name="l10n_at_vergleich_bv" eval="True"/>
<field name="amount_select">code</field>
<field name="amount_python_compute"><![CDATA[
result = inputs['ATP_VERGLEICH_BV'].amount
]]></field>
</record>
<!-- Zeitguthaben an Normalarbeitszeit (§ 19e Abs 2 AZG: + 50 %). -->
<record id="rule_zeit_guthaben" model="hr.salary.rule">
<field name="name">Zeitguthaben Normalarbeitszeit + 50 % (§ 19e Abs 2 AZG)</field>
addons/l10n_at_hr_payroll_private/data/salary_rules_lst_private.xml
+15
View File
@@ -134,4 +134,19 @@ result = payslip._at_abf_alt_lohnsteuer(result_rules)
result = payslip._at_abf_frei_lst_6(result_rules)
]]></field>
</record>
<record id="rule_lst_vergleich_bv" model="hr.salary.rule">
<field name="name">Lohnsteuer Vergleich — BV-Anwartschafts-Teil (§ 67 Abs 8 lit a)</field>
<field name="code">LST_VERGLEICH_BV</field>
<field name="sequence" eval="74"/>
<field name="category_id" ref="l10n_at_hr_payroll_private.category_atp_abzug"/>
<field name="struct_id" ref="l10n_at_hr_payroll_private.structure_at_privat"/>
<field name="condition_select">python</field>
<field name="condition_python">result = payslip._at_vergleich_bv_lst_6(result_rules) > 0</field>
<field name="amount_select">code</field>
<field name="l10n_at_bemessung">neutral</field>
<field name="l10n_at_sv_art">keine</field>
<field name="amount_python_compute"><![CDATA[
result = payslip._at_vergleich_bv_lst_6(result_rules)
]]></field>
</record>
</odoo>