Budgeting
You can apply fringes and supplements to an account, choose the subaccounts each one covers, and adjust a supplement for one person with the factor.
You add fringes (statutory contributions) and supplements (premiums such as overtime) to an account and choose which of its subaccounts each one covers. You need at least one account selected in Budgeting and a licence other than **Free**.
In the account details of the selected account, click  **Edit fringes & supplements** on the **Fringes & Supplements** panel. KOSMA opens the dialog for this account.
If the account has subaccounts, tick under **Apply to subaccounts** the subaccounts the fringes or supplements apply to, or tick **All**. KOSMA keeps separate ticks for the **Fringes** tab and the **Supplements** tab, so tick them on both. In practice, fringes usually cover all subaccounts, and supplements only the subaccounts of the shoot.
On the **Fringes** tab, expand a group and tick the fringes that apply. If a fringe you need is missing from the list, add it in Settings, see [define wage fringes](/kb/article/define-wage-fringes).
As soon as a fringe group's total is above 0, KOSMA shows next to it:
(calculated on account total)
If you tick **Automatically add wage fringes to supplements** in step 5 and the supplements on this account add up to more than 0, KOSMA shows instead:
(calculated on account total + supplement total)
Without that option, KOSMA charges fringes on the account total only, and the first message stays.
Some fringes have a maximum amount per day, set in Settings. To apply that limit, enter the number of work days it covers in **Timebase (days) for fringe limits**. For example, the limit is 50 EUR per day and the person works 20 days. Enter 20. KOSMA then charges at most 1,000 EUR for this fringe. Without a timebase, KOSMA charges the fringe in full. Instead of a number, you can use one of two functions that read a quantity from this account:
| Function | Returns | | --------------------- | ------------------------------------------------------------------------------------------------------------------ | | `ACCOUNT_QTY` | this account's own quantity | | `SUBACCOUNT_QTY("2")` | the quantity of the subaccount you name, here subaccount 2. KOSMA offers it only when the account has subaccounts. |
If you enter any other function, KOSMA does not save the value and shows:
Only ACCOUNT\_QTY and SUBACCOUNT\_QTY are allowed — '{what you entered}' is not.
To remove the timebase, empty the field.
On the **Supplements** tab, expand a group and tick the supplements that apply. If a supplement you need is missing from the list, add it in Settings, see [define wage supplements](/kb/article/define-wage-supplements).
If the person on this account works more or less overtime than the supplement's definition assumes, enter a **Factor**. For example, the definition assumes 10 % overtime, and the person on this account works 20 %. Set **Factor** to 2. KOSMA doubles the supplement. See [what the factor does](/kb/article/what-the-factor-does).
You can enter a formula in **Factor** in place of a number. To see the formulas in **Factor** and in **Timebase (days) for fringe limits** in place of their values, click  **Show/hide expressions**. Click it again to see the values.
If your production pays the fringes of this account on its supplements as well, tick **Automatically add wage fringes to supplements**. KOSMA then calculates the fringes on the account total plus the supplement total. On an account you create, this option is off.
Click **Ok**. KOSMA saves the fringes and supplements on this account. To discard everything you changed in the dialog, click **Cancel** or close the dialog.
To start over on a tab, click **Reset Fringes** on the **Fringes** tab or **Reset Supplements** on the **Supplements** tab. KOSMA removes, without asking, every fringe or every supplement from this account and clears the subaccount ticks of that tab. The other tab stays as it is. Until you click **Ok**, **Cancel** restores them.
**Reuse a combination.** If several accounts need the same fringes or supplements, save the selection once as a preset. You apply a saved preset straight from the account details, without opening the dialog. Fringes and supplements keep separate preset lists, so if you need both, save a preset on each tab. See [save and reuse a fringe preset](/kb/article/save-and-reuse-a-fringe-preset).
With a subaccount selected, the **Fringes & Supplements** panel shows the entries of its account, and you cannot change them there. Select the account itself.
You can edit several accounts together if none of them has fringes or supplements yet, or if all of them have the same ones. Select the accounts and click  **Edit fringes & supplements**. KOSMA opens the dialog for the account you selected first and shows at the top:
Applies to {rows} rows.
Work through steps 2 to 5 and click **Ok**. Every selected account now has the same fringes and supplements, the same setting for **Automatically add wage fringes to supplements** and the same **Timebase (days) for fringe limits**.
KOSMA copies the subaccount ticks tab by tab from the account you selected first, but only if all or none of its subaccounts are ticked on that tab. If all its subaccounts are ticked on the **Fringes** tab, KOSMA ticks all subaccounts of the other accounts on that tab too. If only some are ticked on a tab, or the first account has no subaccounts, the other accounts keep their own ticks on that tab, and KOSMA shows:
{number} of the selected accounts kept their own subaccount fringe settings.
For KOSMA to copy the ticks, first select an account with subaccounts where each tab has all or none of them ticked.
If a selected account changed while the dialog was open, for example in a second KOSMA window, it stays as it is and KOSMA shows:
{number} of the selected rows changed while the dialog was open and were left as they were.
With several accounts selected, the panel offers no presets. If the selected accounts differ, for example in a fringe, a factor or the timebase, the panel shows:
Mixed contents · Click ↺ to reset
**Edit fringes & supplements** is then unavailable. To apply fringes and supplements to the accounts together, first remove the existing ones.
**Reset fringes & supplements** removes every fringe and every supplement from all selected accounts and clears their subaccount ticks.
Click  **Reset fringes & supplements** and confirm. After that, you can apply fringes and supplements to the accounts together.
**If you cannot click Edit fringes & supplements.** KOSMA greys out  **Edit fringes & supplements** when you cannot change this budget. Point at it to see why. For the reasons and what you can do, see [why you cannot edit a budget](save-discard-and-read-only.md#why-you-cannot-edit-a-budget).
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