Example: Posting Retroactive Accounting Runs 
Example: Posting Retroactive Accounting Runs
In period 1, an employee receives monthly remuneration of 5,000. In period 2, basic remuneration is increased retroactively to 6,000 for period 1 and all subsequent periods.
The following graphic shows only the basic wage types that are relevant in posting:
Part I: Consideration of Payroll Results
In period 01, the monthly salary for the employee is 5,000 (wage type M020). This amount is paid out to the employee (wage type /559 Bank Transfer)
As a result of the retroactive accounting run, a new payroll result is created in period 02 for period 01. In this result, the basic remuneration is increased to the new agreed amount of 6,000 (M020). The payment amount in period 01 remains unchanged (wage type /559 Bank Transfer) The difference of 1,000 is recorded in the separate wage type /551 Recalculation Difference.
In period 2, the employee receives 7,000 (wage type /559 Bank Transfer). This is due to the retroactive remuneration increase. This amount consists of the monthly salary for period 2 (wage type M020 = 6,000) and the retroactive salary increase for period 1 (wage type /552 Subs.clearing/prev.month = 1,000).
If the tax is calculated according to the principle of origin, wage types /551 Recalculation Difference and /552 Subs.clearing/prev.month are formed when retroactive differences are created. However, if the tax is calculated according to the inflow principle, other wage types may be relevant to posting with regard to retroactive differences either instead of or in addition to these wage types.
Part II: Consideration of Postings
When this retroactive run is posted, the posting for payroll result period 01 in period 01 is reversed. In this way, the posting of wage type M020 creates a balance of 7,000, which is posted to the debit side of the remuneration account as an expense. The posting of the payment amount (wage type /559) creates a balance of 7,000, which is posted to the credit side of the Payments account as a payable. In the posting, the amounts for wage types /551 and /552 create a balance of zero. Therefore, no posting is created from these recalculation differences.
Part III: Consideration of Accounts
7,000 are posted to the debit side of the Remuneration account. 7,000 are posted to the credit side of the Payments account. There is no posting to the recalculation difference account. A retroactive run can, for example, trigger a posting to the recalculation difference account if several company codes are affected by the retroactive run.
See also:
Recalculation Differences Cross-Company Code Transactions