Retroactive Accounting 

Use

If you change the master and time data of an HR master record for a payroll period for which the payroll has already run, the existing payroll results must be rechecked during the next regular payroll run and then included in the payroll again. The system automatically performs retroactive accounting for the payroll past.

To prevent all changes from triggering a retroactive accounting run, changes are checked for retroactive accounting relevance. This ensures that retroactive accounting is only triggered by changes that require a correction of the payroll results.

Retroactive changes in Customizing do not trigger retroactive accounting. To force retroactive accounting for all personnel numbers, use the Forced retro. accounting as of field on the selection screen of the payroll program.

Features

The retroactive accounting run is restricted by basic data:

Payroll past

The payroll past includes all payroll periods for which you have already run and exited payroll.

Retroactive Accounting Limit

You can determine a common retroactive accounting limit for all employees assigned to a particular payroll area, and then determine a more recent retroactive accounting date for individual employees. The employee’s absolute retroactive accounting limit is his or her hiring date.

You can change the retroactive accounting limit:

·        You can change the personal retroactive accounting limit for an employee in the payroll status infotype (0003).

·        You can change the retroactive accounting limit of a payroll area in the payroll control record.

The system uses the following values to determine the retroactive accounting limit:

·        For each payroll area, the system uses the retroactive accounting limit that is stored in the corresponding payroll control record

·        For each employee, the system uses the earliest personal retroactive accounting limit that is stored in the Payroll Status infotype (0003)

·        For each employee, the system uses the hiring date of the employee

The system uses these values to select the most recent date. For more information, see Example: Determining the Retroactive Accounting Limit.

Retroactive accounting relevance

You can determine retroactive accounting relevance per infotype or per infotype field. To determine which infotypes or fields are relevant to retroactive accounting, see Customizing for Personnel Administration under Customize Procedures ® Infotypes ® Define Fields Relevant for Retroactive Accounting.

If you edit infotypes that are relevant to retroactive accounting, you must take note of some particular details. For more information, see Processing Payroll-Relevant HR Master Data.

Retroactive accounting recognition

Retroactive accounting recognition consists of the following steps:

...

       1.      If you edit an infotype that is relevant to retroactive accounting, the system enters the following date specification of the changed infotype record in the Payroll Status infotype (0003):

¡        Earliest master data change since last payroll run

¡        Earliest payroll-relevant master data change (bonus).

This field is only displayed for specific country groupings, it is not displayed for all personnel numbers.

       2.      At the next regular payroll run or correction accounting (Off-Cycle Payroll Type B), the system checks whether the date specifications set in the first step are before the date up until which the system has already run payroll according to the Payroll Status infotype (0003).

       3.      If this is the case, the system performs retroactive accounting. It begins with the payroll period in which the date of the earliest master data change or the earliest payroll-relevant master data change (bonus) is. The system calculates all payroll periods again, which are between this date and the date up until which the system has run payroll for the employee.

       4.      The system deletes the date specifications for the earliest master data change and the earliest payroll-relevant master data change (bonus) from the Payroll Status infotype (0003).

See also:

Post retroactive accounting runs