For an SAP HR indirect valuation of a variable bonus between 0 and 8% of basic pay, which indirect valuation module is most appropriate?

Introduction / Context:
Indirect valuation in SAP HR allows wage types to be calculated automatically based on rules and reference wage types rather than being entered manually for each employee. This is especially useful for bonuses and allowances that are defined as a percentage of basic pay or another reference wage type. SAP provides several indirect valuation modules, each designed for different calculation logics. This question focuses on a variable bonus between 0 and 8% of basic pay and asks which indirect valuation module should be used for such a percentage-based calculation.

Given Data / Assumptions:
- The scenario involves a variable bonus defined as a percentage (0–8%) of basic pay.
- Indirect valuation modules such as TARIFF, SUMME, and PRZNT are available in SAP HR.
- The bonus percentage may vary, but the calculation logic is always a percentage of basic pay.
- The question asks which module is appropriate for this type of percentage-based bonus.

Concept / Approach:
SAP HR provides several indirect valuation modules with different purposes:
- TARIFF is typically used to read wage type values from tariff tables, often based on pay scale information, and is not primarily designed for calculating a percentage of another wage type.
- SUMME is used to sum up amounts from multiple wage types, not to calculate percentages.
- PRZNT (short for "percent") is specifically designed to calculate a wage type as a percentage of a base amount, such as basic pay, using defined reference wage types and percentages.
Given that the bonus is explicitly defined as a percentage (0–8%) of basic pay, PRZNT is the module that matches this requirement.

Step-by-Step Solution:
Step 1: Identify the nature of the bonus: it is variable but always expressed as a percentage of basic pay. Step 2: Recall that PRZNT is the indirect valuation module designed to calculate amounts as a percentage of a base wage type. Step 3: Note that TARIFF is oriented towards reading values from tables, and SUMME focuses on summing existing amounts, neither of which inherently applies a percentage to a base pay value. Step 4: Recognise that while SUMME can combine wage types, it does not itself calculate variable percentage bonuses. Step 5: Conclude that PRZNT is the correct indirect valuation module for a variable bonus between 0 and 8% of basic pay.

Verification / Alternative check:
Indirect valuation documentation and configuration examples in SAP HR show that PRZNT is used when a wage type should be a fixed or variable percentage of another wage type, such as basic pay. In the wage type configuration (view V_T511), you can select PRZNT as the module and specify which base wage type to use and what percentage applies. When you simulate payroll, you can see the bonus wage type being calculated as the specified percentage of basic pay. TARIFF and SUMME configurations, on the other hand, behave differently and do not provide this percentage-of-base calculation in the same way, confirming that PRZNT is appropriate.

Why Other Options Are Wrong:
Option A (TARIFF) is wrong because TARIFF is used primarily to derive values from tariff tables based on pay scale information, not for calculating a variable percentage of basic pay. Option B (SUMME) is incorrect because SUMME only sums existing wage types; it does not compute percentages. Option D is wrong because it implies that both SUMME and PRZNT must always be used, which is not true; PRZNT alone can handle the percentage calculation for the bonus wage type.

Common Pitfalls:
A common pitfall is to overcomplicate indirect valuation by combining modules unnecessarily or by using the wrong module because its name sounds related to pay scales or totals. For example, some consultants might choose TARIFF for any compensation rule involving pay scales, even when a simple percentage of basic pay is required. Another mistake is to forget to specify the base wage type correctly in PRZNT, leading to incorrect bonus calculations. Understanding that PRZNT is specifically intended for percentage-based calculations helps you select the right module and avoid misconfigurations.

Final Answer:
The correct answer is PRZNT, which calculates a percentage of a base such as basic pay, because a variable bonus between 0 and 8% of basic pay is exactly the type of scenario that the PRZNT indirect valuation module is designed to handle in SAP HR.