Retroactive calculation 

At present the arrears function supports two types of retroactive calculation:

●     Regulatory arrear (separate taxation and cash criterion).

It can be used if it is necessary to carry out a retroactive calculation for contractual or contribution reasons. Within the system it is set as default value of a characteristic.

●     Individual arrear (ordinary taxation and cash criterion).

This type of arrear can be set within infotype 0155 or as default through a characteristic. Usually it is used for carrying out a retroactive calculation because some previously processed data have been corrected (e.g. retroactive change of planning or insertion of variable data referring to previous months.

Possible uses

In case of retroactive calculation, if not specified otherwise, the system automatically carries out a recalculation of the value of all existing wage types. Through the managing of some tables and the setting of the correspondent parameters it can be decided whether to restore the original value of the item.

Process

The function for the retroactive calculation calculates the differences and reports them in the payment month.

The function checks the Italian scheme in order to detect any difference as to the last calculation, exclusively as concerns the wage types indicated in the table for the managing of retroactive calculation wage types.

In this case the item is restored according to the previous value, and the differences are reported in the payment month according to the wage type indicated in the above mentioned table.

In particular, those differences related the current year or to previous years are added to the cumulations indicated in the table with the cumulation types of the retroactively calculated differences.

Outcome

The differences are usually stored in a cluster table. On the other hand, the cumulations set in the table with the indicator “I” are stored in the table for the storing of the wage types related to the tax bases before processing the net salary.