Recalculation Differences (SAP Library

Recalculation Differences

Use

Creation of Recalculation Differences in Payroll

In retroactive runs, the amounts of the Payment Amount wage type /560 are not changed. The system calculates a new payment amount for the previous period; however; it does not save this amount. Instead, it creates the amount for the Recalculation Difference wage type (/551) from the difference between this amount and the original payment amount.

The system saves this amount in the results table (RT) from the new payroll results for the period recalculated and transfers it to wage type /552 Subs.clearing/prev.month for the current period. The system stores the amount for wage type /552 (Subs.clearing/prev.month) in the results table (RT) from the original results for the current period.

Wage types /551 (Recalculation Difference) and /552 (Subs.clearing/prev.month) have opposite positive (+)/negative (-) signs:

Change	Sign /551 Recalculation Difference	Sign for /552 Subs.clearing/prev.month
A remuneration element for an employee is increased retroactively	Negative	Positive
A remuneration element for an employee is reduced retroactively	Positive	Negative

Posting Recalculation Differences

When the system posts the payroll results to Accounting, it checks that the balance of the single items to be posted is zero for each employee and payroll result. For this reason, you must code the wage types /551 (Recalculation Difference) and /552 (Subs.clearing/prev.month) as relevant to posting in Customizing. If you fail to do so, the balance per payroll result will not be zero if recalculation differences occur, as you cannot change the amount for wage type /559 Bank Transfer retroactively.

Wage type /560 Payment Amount is not taken into account by the evaluation for posting to Accounting. Only wage type /559 (Bank Transfer) is relevant for posting.

Due to the opposite positive/negative signs, the total of wage types /551 (Recalculation Difference) and /552 (Subs.clearing/prev.month) is zero for the employee. For this reason, these wage types do not usually create a posting, even though they are coded as relevant for posting. However, this does not apply if company code clearing is not used, and a retroactive run including the period before the employee changed company code is carried out after a change in company code. For more information and an example of posting, see Retroactive Accounting for Summary Clearing. Other exceptions are retroactive runs over the end of the fiscal year and posting to special periods.

We recommend that you set up a different clearing account in Accounting for posting recalculation differences. This clearing account should not be used for any other postings.

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 tax is calculated according to the inflow principle, other wage types may be relevant to postings concerning retroactive differences (either instead of or in addition to these wage types).

See also:

Posting Retroactive Accounting Data

Example: Posting Retroactive Accounting Runs

Prerequisites

You must set up the system correctly in Payroll Customizing, under Reporting for Posting Payroll Results to Accounting, to ensure that recalculation differences are posted correctly to Accounting.

You must define a symbolic account for recalculation differences (under Activities in the HR System ® Employee Grouping and Symbolic Accounts ® Define Symbolic Accounts)
You must assign the symbolic account for recalculation differences to the corresponding wage types (under Activities in the HR System ® Maintain Wage Types ® Define Posting Characteristics of Wage Types)
You must assign a balance sheet account from Accounting to the symbolic account (under Activities in AC System® Assigning Accounts ® Assign Balance Sheet Accounts)