Oracle Payroll delivers the following predefined elements, formulas, and balances for maternity, paternity, and adoption pay processing.
Notice that the only elements you must link are FR_MAP_INFORMATION, FR_MAP_IJSS_INFO, FR_MAP_IJSS_GROSS_RETRO, FR_MAP_IJSS_NET_PAYMENT_RETRO, FR_MAP_IJSS_ADJUSTMENT_RETRO, FR_MAP_DEDUCTION_RETRO and FR_MAP_GI_PAYMENT_RETRO. You can link the others for costing purposes. The only element you enter for employee assignments is FR_MAP_IJSS_INFO. Oracle HRMS enters FR_MAP_INFORMATION when you enter an absence. The other elements receive indirect results.
| Element Name | Classification | Description |
|---|---|---|
| FR_MAP_IJSS_GROSS | Earnings Adjustment | The gross component of the payment, always negative since it is not subject to most taxes. Used to reduce subject to balances where a guarantee exists |
| FR_MAP_IJSS_GROSS_RETRO | Earnings Adjustment | Retro element for Map IJSS Gross that is processed once each period in the standard run type after earnings before deductions processing |
| FR_MAP_IJSS_NET_PAYMENT | Net Payments | The net component of the social security payment, estimated or as reported by CPAM |
| FR_MAP_IJSS_NET_PAYMENT_RETRO | Net Payments | Retro element for IJSS Net that is processed once each period in the standard run type |
| FR_MAP_IJSS_ADJUSTMENT | Earnings Adjustment | An adjustment to employee's pay that may be required after iterative processing |
| FR_MAP_IJSS_ADJUSTMENT_RETRO | Earnings Adjustment | Retro element for Map IJSS Adjustment that is processed once each period in the standard run type after earnings before deductions processing |
| FR_MAP_DEDUCTION | Earnings Adjustment | Holds the deduction from gross for the absence |
| FR_MAP_DEDUCTION_RETRO | Earnings Adjustment | Retro element for MAP deduction that is processed once each period in standard run type after earnings before deductions processing |
| FR_MAP_GI_PAYMENT | Payment for Absence | Value as for FR_MAP_DEDUCTION |
| FR_MAP_GI_PAYMENT_RETRO | Payment for Absence | Retro element for MAP GI Payment that is processed once each period in the standard run type after earnings before deductions processing |
| FR_MAP_IJSS_INFO | Information | Holds information about the IJSS payment from CPAM. Processed if the IJSS payment was not estimated |
| FR_MAP_INFORMATION | Information | Entered automatically when you create a maternity, paternity, or adoption absence |
| Formula | Description |
|---|---|
| FR_MAP_SKIP | Skip formula for the element FR_MAP_IJSS_INFO; this element is processed if the IJSS payment was not estimated when the absence was entered. |
| FR_MAP_CONTROL | Iterative formula for the element FR_MAP_INFORMATION, responsible for calling the PLSQL package to control the overall processing. |
| FR_CPAM_CONTROL | Iterative formula for the element FR_MAP_IJSS_INFO, responsible for calling the PLSQL package to control the overall processing. |
| FR_MAP_PROCESSING | Payroll formula for the elements FR_MAP_INFORMATION and FR_MAP_IJSS_INFO; returns indirect results to the appropriate elements, such as FR_MAP_DEDUCTION, FR_MAP_GI_PAYMENT, FR_MAP_IJSS_GROSS, FR_MAP_IJSS_NET_PAYMENT, and FR_MAP_IJSS_ADJUSTMENT |
The following balances are used in the processing of maternity, paternity, and adoption pay:
FR_MAP_TARGET
FR_MAP_IJSS_REFERENCE_SALARY
FR_SICKNESS_DEDUCTION_REFERENCE_SALARY
They are fed by elements in secondary classifications with similar names:
MAP Target_<name of primary classifiation>
MAP IJSS Reference Salary
Sickness Deduction Reference Salary
You can choose which elements feed these balances by entering or deleting classification rules on the Balance Feed Control window.
The processing of maternity, paternity, and adoption pay is controlled by two main factors:
The existence of an income guarantee
The decision to estimate IJSS in the absence period or process IJSS only when the notification of IJSS payment is received from CPAM
If there is no income guarantee, Oracle Payroll assumes that the IJSS payment goes directly to the employee (that is, it is not subrogated) and therefore the question of estimating IJSS does not arise. So, there are three possible scenarios, which are described here:
No income guarantee
Income guarantee and IJSS not estimated
Income guarantee and IJSS estimated
In this case, Oracle Payroll just takes the deduction for the absence.
Example: An employee's expected confinement date is 16th June 2001. Start of maternity leave is 6 weeks earlier--5th May. Her gross monthly salary is 1000EUR.
In May, her payslip will be:
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 1000.00 |
| Deduction for maternity absence | -866.70 |
| Gross | 133.30 |
| SS Contributions (21%) | -28.00 |
| Net Payment | 105.30 |
In June, her payslip will be:
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 1000.00 |
| Deduction for maternity absence | -1000.00 |
| Gross | 0 |
| SS Contributions (21%) | 0 |
| Net Payment | 0 |
In the absence period, Oracle Payroll calculates the deduction for the absence and an adjustment to meet the guaranteed amount. In the period when the IJSS payment is received from CPAM, Oracle Payroll processes the gross and net IJSS and calculates any adjustment required to guarantee net pay.
Example: An employee's expected confinement date is 16th June 2001. Start of maternity leave is 6 week earlier--5th May. Her gross monthly salary is 3000EUR. Employer guarantees net pay of 100% and IJSS Payment reduces employer's liability. IJSS Payment is received in month of July and employer decided not to estimate IJSS Payment in period of absence.
Payslip for first Absence Period (May):
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Deduction for maternity absence | -2600.00 |
| Garantie au net | 2600.00 |
| Gross | 3000.00 |
| SS Contributions (21%) | -546.00 |
| Net Payment to be guaranteed | 2454.00 |
Period when Payment received from CPAM (July):
Calculating Net amount in a standard run without IJSS payment to establish the net payment to be guaranteed:
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Gross | 3000.00 |
| SS Contributions (21%) | -546.00 |
| Net Payment to be guaranteed | 2454.00 |
Adding the IJSS payment:
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Gross IJSS from CPAM | -853.00 |
| Gross | 2147.00 |
| SS Contributions (21%) | -451.00 |
| Net IJSS | 796.00 |
| Net with IJSS payment | 2492.00 |
The effect of the IJSS payment is to increase the net to the employee to 2492EUR. Oracle Payroll must perform a net-to-gross run to find the necessary adjustment to bring the net figure for this second calculation back to 2454EUR.
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Gross IJSS from CPAM | -853.00 |
| IJSS Adjustment | -49.00 |
| Gross | 2098.00 |
| SS Contributions (21%) | -440.00 |
| Net IJSS | 796.00 |
| Net with IJSS payment | 2454.00 |
In the absence period, Oracle Payroll calculates IJSS Gross and Net, the deduction for the absence, and an adjustment to meet the guaranteed amount.
Example: An employee's expected confinement date is 16th June 2001. Start of maternity leave is 6 weeks earlier--5th May. Her gross monthly salary is 3000EUR. Employer guarantees net pay of 100% and IJSS Payment reduces employer's liability. IJSS Payment is received in month of July and employer decided to estimate IJSS Payment in period of absence.
Calculating Net amount in a standard run without IJSS payment to establish the net payment to be guaranteed (May):
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Deduction for maternity absence | -2600.00 |
| Garantie au net | 2600.00 |
| Gross | 3000.00 |
| SS Contributions (21%) | -546.00 |
| Net Payment to be guaranteed | 2454.00 |
Adding the IJSS payment:
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Deduction for maternity absence | -2600.00 |
| Garantie au net | 2600.00 |
| Gross IJSS (estimated) | -853.00 |
| Gross | 2147.00 |
| SS Contributions (21%) | -451.00 |
| Net IJSS (estimated) | 796.00 |
| Net with IJSS payment | 2492.00 |
The effect of the IJSS payment is to increase the net to the employee to 2492EUR. Oracle Payroll must perform a net-to-gross run to find the necessary adjustment to bring the net figure for this second calculation back to 2454EUR.
| Earning/Deduction | Amount |
|---|---|
| Basic Salary | 3000.00 |
| Deduction for maternity absence | -2600.00 |
| Garantie au net | 2600.00 |
| Gross IJSS | -853.00 |
| IJSS Adjustment | -49.00 |
| Gross | 2098.00 |
| SS Contributions (21%) | -440.00 |
| Net IJSS | 796.00 |
| Net with IJSS payment | 2454.00 |