Results for “prev_swot_si_prem”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

PAY_JP_PRE_ITAX_V2 is a valid Oracle E-Business Suite database view owned by the APPS schema within the PAY (Payroll) product family. It is a Japanese localization object whose documented purpose is to serve the Japanese statutory year-end earning report, identified by the report code PAYJPITT (Japanese Year-End Tax Adjustment / Gensen Choshu reporting). The view consolidates pre-tax income tax information at the assignment level, aggregating payroll action data so that the statutory report can present annual earning and withholding amounts by employee and by income tax organization.

The view is a revision (version 2) of an earlier construct, and it references PAY_JP_PRE_ITAX_V1 as one of its underlying objects, indicating an incremental enhancement path across releases. It is relevant in both Oracle EBS 12.1.1 and 12.2.2, where the object remains VALID in the APPS schema. Because it is a view rather than a table, it carries no storage of its own and always reflects the current state of the underlying payroll and assignment data.

Underlying Base Objects

The documented base objects referenced by the view are:

• PAY_JP_PRE_TAX (VIEW) — the primary localized pre-tax source, aliased as PPT in the view text and joined by ITAX_ORGANIZATION_ID and action sequence.
• PAY_JP_PRE_ITAX_V1 (VIEW) — the predecessor view, providing the ITAX organization and assignment grain (aliased PPI).
• PAY_ACTION_INTERLOCKS (SYNONYM) — supplies the action sequence linkage between assignment actions and the pre-tax rows.
• PAY_ASSIGNMENT_ACTIONS (SYNONYM, alias PAA) — assignment-level payroll action detail, including ACTION_SEQUENCE, ASSIGNMENT_ACTION_ID, and PERSON_ID.
• PAY_PAYROLL_ACTIONS (SYNONYM, alias PPA) — payroll run header information such as EFFECTIVE_DATE and DATE_EARNED.
• PER_ALL_ASSIGNMENTS_F (SYNONYM, alias PA) — the HR assignment/period-of-service and employment category source.
• FND_NUMBER (PACKAGE) — a standard Oracle Applications utility package referenced for numeric handling.

The view text applies explicit hints, including ORDERED, NO_MERGE on PPI and PPT, and named index hints against PAY_ASSIGNMENT_ACTIONS_N51, PAY_PAYROLL_ACTIONS_PK, PAY_JP_PRE_TAX_U1, and PER_ASSIGNMENTS_F_PK, indicating a performance-sensitive aggregation query tuned for the statutory report.

Key Columns

• BUSINESS_GROUP_ID — the HR business group that owns the assignment and payroll data.
• Tax year — derived as TO_NUMBER(TO_CHAR(EFFECTIVE_DATE,'YYYY')), representing the reporting year.
• ITAX_ORGANIZATION_ID — the income tax organization to which the withholding is attributed.
• ASSIGNMENT_ID — the employee assignment, the primary reporting grain.
• Action and date columns — ACTION_SEQUENCE, PPA.EFFECTIVE_DATE, PPA.DATE_EARNED, ASSIGNMENT_ACTION_ID, PERSON_ID, and PERIOD_OF_SERVICE_ID, returned via DECODE against the matching action sequence.
• ITAX_CATEGORY / ITAX_YEA_CATEGORY — Japanese income tax category and year-end category codes from the pre-tax view.
• Expatriate indicator — a 'Y'/'N' flag derived from SIGN(SUM(...)) where EMPLOYMENT_CATEGORY = 'JP_EX'.
• Taxable amounts — summed TAXABLE_SAL_AMT + TAXABLE_MAT_AMT, restricted to matching ITAX_ORGANIZATION_ID.
• Tax amounts — summed ITAX + ITAX_ADJUSTMENT (withheld income tax and adjustment).
• Employee social insurance premiums — summed HI_PREM_EE, WP_PREM_EE, WPF_PREM_EE, UI_PREM_EE, and MUTUAL_AID.

All monetary columns use NVL(...,0), and rows with SALARY_CATEGORY = 'TERM' (terminated) are excluded from the aggregates.

Common Use Cases and Queries

Typical scenarios include validating year-end withholding totals before running PAYJPITT, reconciling taxable salary against income tax by organization, and identifying expatriate assignments requiring separate treatment.

SELECT business_group_id,
       assignment_id,
       itax_organization_id,
       SUM(taxable_amount) taxable,
       SUM(tax_amount)      withheld
FROM   apps.pay_jp_pre_itax_v2
WHERE  business_group_id = :p_bg_id
GROUP BY business_group_id, assignment_id, itax_organization_id;

To find expatriate assignments within the report population:

SELECT assignment_id, person_id
FROM   apps.pay_jp_pre_itax_v2
WHERE  expat_flag = 'Y'
AND    business_group_id = :p_bg_id;

Because the view joins several payroll and HR objects, queries should always be constrained by business group and reporting year to avoid full scans. For ongoing analysis it is worth confirming whether the view remains populated after the applicable year-end close, as the PAJPITT report relies on it directly.