Results for “sp_bonus”

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

Overview

APPS.PAY_JP_PRE_ITAX_V1 is a Japanese localizations view in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 that exposes pre-tax payroll action information used to drive Japanese income tax (Itax) processing. The view consolidates assignment-level payroll action details with the "JP_PRE_TAX_1" action information category, identifying salary and bonus earnings categories alongside their associated Japanese income tax categorization (for example, M_KOU, M_OTSU, D_KOU, D_OTSU, and D_HEI). It is defined as a database view owned by APPS and is principally consumed by Oracle Payroll Japan tax calculation logic, concurrent reports, and integration extracts rather than being maintained directly by end users.

The view is significant in the context of a search for "sp_bonus" because SP_BONUS is one of the salary categories explicitly filtered in the view's WHERE clause, alongside SALARY, BONUS, TERM, YEA, and RE_YEA. This indicates that special bonus processing participates in the same pre-tax aggregation and deduplication logic that drives Japanese income tax derivation.

Underlying Base Objects

The view is defined over the following documented base objects:

• PAY_PAYROLL_ACTIONS (SYNONYM) — supplies the payroll action header, including business_group_id, effective_date, date_earned, and action_type. The view restricts to action types 'R', 'Q', 'B', and 'I'.
• PAY_ASSIGNMENT_ACTIONS (SYNONYM) — supplies the assignment_action_id, assignment_id, and action_sequence, and is filtered on action_status='C' (completed).
• PAY_ACTION_INFORMATION (SYNONYM) — the primary source of pre-tax attributes, restricted to action_information_category='JP_PRE_TAX_1' and action_context_type='AAP'.
• FND_NUMBER (PACKAGE) — used via fnd_number.canonical_to_number to join action_information1 to the assignment_action_id.
• PAY_ACTION_INTERLOCKS (SYNONYM) — documented as a referenced base object, supporting interlock validation in the underlying payroll action processing.

The view also embeds a correlated NOT EXISTS subquery over the same tables to prevent a future YEA (year-end adjustment) assignment action from coexisting with another YEA or with SALARY/BONUS/SP_BONUS/TERM actions within the same tax year and organization.

Key Columns

• business_group_id — the business group owning the payroll action.
• itax_organization_id — derived from action_information21; identifies the Japanese tax reporting organization.
• effective_date / date_earned — payroll action effective and earned dates used for period and tax-year determination.
• assignment_id / assignment_action_id / action_sequence — the assignment and its specific processed action, with sequence used for ordering and deduplication.
• salary_category — from action_information13, representing SALARY, BONUS, SP_BONUS, TERM, YEA, or RE_YEA.
• itax_category — from action_information22, representing the Japanese income tax classification.
• itax_yea_category — from action_information23, indicating the year-end adjustment category.

Common Use Cases and Queries

The view is typically queried to retrieve completed pre-tax actions for a given assignment or tax year, or to inspect how SP_BONUS entries have been categorized for Japanese income tax. A representative query isolating special bonus rows is:

• SELECT assignment_id, assignment_action_id, effective_date, salary_category, itax_category FROM apps.pay_jp_pre_itax_v1 WHERE salary_category = 'SP_BONUS';
• SELECT itax_organization_id, salary_category, COUNT(*) FROM apps.pay_jp_pre_itax_v1 WHERE effective_date BETWEEN :start_date AND :end_date GROUP BY itax_organization_id, salary_category;

Because the view materializes pre-tax category assignments, it is also used to validate that no conflicting YEA action has been processed for the same assignment and tax year, ensuring consistent Japanese income tax reporting.