Austria: Archiving Payroll Results (PY)

Archiving date and retroactive accounting limit

When payroll results are archived for Austria, the general information on the archiving date and retroactive accounting limit applies.

Irrespective of the statutory regulations you must observe, you can set the retroactive accounting limit to meet the requirements of your enterprise or collective agreement.

Interval between archiving date and retroactive accounting limit

The interval between the archiving date and the retroactive accounting limit is determined by the following factors:

  • Valuation of averages

Depending on the number of periods that you need for the valuation of averages, you can archive payroll results only up to a certain time. The more averages periods you need, the further in the past you must put the archiving date.

  • Retroactive accounting for the previous year

If the law regarding taxes or social insurance changes, it may be necessary to carry out retroactive accounting for the year preceding the current one. If the payroll results of the preceding year have already been archived, retroactive accounting is no longer possible. The system therefore makes sure that you can only archive payroll results that no longer need to be available for retroactive accounting.

The System Checks your Entries

When creating an archiving group , you can specify the retroactive accounting limit or the archiving date. The system checks your entries and responds accordingly:

You choose

The system

a retroactive accounting limit in the current year x or in the year x-1

asks you to enter an earlier retroactive accounting limit

a retroactive accounting limit in the year x-2 or earlier

calculates the latest possible archiving date that allows the valuation of averages and ELDA notifications to take place correctly.

an archiving date from which the system calculates a retroactive accounting limit in the current year or in the year x-1

asks you to enter an earlier archiving date

an archiving date from which the system calculates a retroactive accounting limit in the year x-2 or earlier.

calculates the earliest possible retroactive accounting limit that allows the valuation of averages and ELDA notifications to take place correctly.

You can change the system's default retroactive accounting limit to a later date.

You can change the system's default archiving date to an earlier date.

Valuation of averages

You enter the number of periods used for the valuation of averages when you create and change an archiving group in the Country-Specific Parameters for Payroll dialog box. The system suggests the highest number of periods determined in Customizing for the calculation of averages.

Public Sector

In the public sector in may be necessary to carry out practically unlimited retroactive accounting. In such a case, you may have to archive payroll results in very restricted amounts or not at all.