Budgeting
You can create groups of wage fringes with their rates, daily limits and collect-in accounts, and hide or delete a fringe.
A wage fringe belongs to the whole budget. You define it once, in a group, in the **Fringes & Supplements** dialog, and then apply it to the accounts it concerns. For that second step, see [apply fringes and supplements](/kb/article/apply-fringes-and-supplements).
In the account details, click  **Settings for account details**, and then click **Fringes & Supplements**. KOSMA opens the **Fringes & Supplements** dialog. Click the **Fringes** tab.
The title shows no account name, because every account that uses a fringe uses the definition you change here.
You can also open this dialog from the window where you apply fringes to an account: click  **Settings** in that window. KOSMA opens the dialog on the tab you have open there.
Click  **Group**. KOSMA adds a group named New Group 1 and selects its name. Type a name for the group.
As long as the budget has no group, the list shows this:
No groups yet
Select the group, and then click  **Fringe**. KOSMA adds a row named New Fringe and selects the name, so you can type your own.
If you have not selected a group, **Fringe** is greyed out, and KOSMA shows this in place of the fringes:
Select a group to see its wage fringes
When you point at the greyed-out **Fringe**, KOSMA shows the tooltip below. If a group already exists, selecting it is enough.
Add group to add a row
The name goes in the **Fringe Name** column and cannot be empty. Each name can appear only once in a group, but different groups can reuse it. If the name is already taken in the group, KOSMA shows:
Name must be unique
In **Percentage**, enter the rate, for example 10 for 10%. Any value above 0 and up to 100, with up to two decimals, is valid. For any other entry, the cell keeps its previous value. On an account with a total of €5,000, a 10% fringe comes to €500. If the account has subaccounts, KOSMA uses only the subaccounts ticked for fringes. For the German rates and limits, see [set up German social charges](/kb/article/set-up-german-social-charges).
Under **Collect In Budget Account**, choose the account in which KOSMA shows the fringe amount. For how a collect-in account works, see [how collect-in accounts work](/kb/article/how-collect-in-accounts-work). The list shows every account in the budget except accounts that already collect a tax. If you opened the dialog while applying fringes, the account you are applying them to is missing as well. If you leave the cell empty, KOSMA marks it red.
If the account you choose already collects other amounts, the amounts are added together. KOSMA opens the **Add to collection account?** dialog with this message:
This account already collects other calculations. Add this one to it?
If the account has a calculation of its own instead, the collected amount replaces it. KOSMA opens the **Overwrite calculation?** dialog with this message:
This account already has a calculation. Collecting here will overwrite it. Continue?
Click **Continue** to use the account. Click **Cancel** to keep the account you had chosen before.
If a fringe has a legal limit per day, enter it in **Limit Per Day**. For a fringe without a limit, leave the cell empty. Enter the highest fringe amount per day, not the highest taxed daily wage that some authorities publish. You can choose a currency in the same cell. If you choose none, KOSMA stores the budget's reporting currency.
If you enter the published wage, KOSMA caps the fringe at the wrong amount and does not warn you. The correct limit is the fringe's percentage of that wage.
The currency you choose is only a label. KOSMA treats the limit as an amount in the currency of the account you apply the fringe to. Enter the limit in that currency, or KOSMA caps the fringe at the wrong amount.
For example, the limit is €50. When you apply the fringe, you enter 20 in **Timebase (days) for fringe limits** on the account. KOSMA then charges at most 20 × 50 = €1,000. The limit only takes effect when that field holds a number of days. Otherwise, KOSMA ignores the limit and charges the full fringe. See [apply fringes and supplements](/kb/article/apply-fringes-and-supplements).
To take a fringe out of the window where you apply fringes, click  **Hide from apply window** in its row. On accounts that already use the fringe, KOSMA keeps calculating it. To show it again, click  **Show in apply window**. To hide a whole group, click  **Show/hide group in apply window**.
To delete a fringe, click  **Delete** in its row. KOSMA opens **Remove wage fringe**:
Are you sure you want to delete wage fringe {fringe name}?
If you delete a fringe, KOSMA removes it from every account that uses it. The question is the same whether or not the fringe is in use. The **In Use** column shows how many accounts use it.
Confirm to delete the fringe. The deletion becomes final only when you click **Ok** (step 7).
To delete a group, select it and click  **Delete**. KOSMA opens **Remove group**:
Are you sure you want to delete this group?
If a fringe of the group is in use, the message reads:
Some items in this group are in use. Deleting it will have an impact on your budget. Are you sure you want to delete this group?
When you delete a group, KOSMA deletes every fringe in it and removes the fringes that are in use from the accounts that use them.
Click **Ok**. KOSMA saves every change you made in the dialog, deletions included. To discard all of them, click **Cancel** or close the dialog. After you click **Ok**, you can undo the changes like any other edit.
**Next.** KOSMA calculates wage supplements in a different way. See [define wage supplements](/kb/article/define-wage-supplements).
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