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Retroactive Accounting Limit 
The date furthest in the past up until which master and time data may be changed in the payroll past and up until which the system can perform retroactive accounting.
With the retroactive accounting limit, you can, for example, determine that no more retroactive accounting can be performed in the previous year after a certain point in time.
The retroactive accounting limit in the payroll control record is stored for the payroll area as the start date of the earliest possible retroactive accounting period.

You can only edit the retroactive accounting limit for the payroll area when the payroll control record has the status End of payroll.
The retroactive accounting limit is stored for an employee in the Payroll Status Infotype (0003).
