Retroactive Accounting (SAP Library

Retroactive Accounting

Use

If you change the master or time data for an HR master record for a period for which payroll has already been run, the old payroll results must be checked in the next regular payroll run and the payroll run must be repeated. The system automatically creates a retroactive accounting run in the payroll past.

To ensure that not every change triggers a retroactive accounting run, the changes are checked for retroactive accounting relevance. This ensures that only those changes that require a correction of the payroll results, trigger a retroactive accounting run. Moreover, the system determines the retroactive accounting limit for which retroactive accounting can take place, from the Payroll Status infotype (0003) and the payroll control record.

Scope of Function

The retroactive run is limited by basic data:

Payroll past

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

Retroactive accounting limit

The retroactive accounting limit determines the date up to which you may change master and time data in the payroll past, and, in the case of a retroactive run, the earliest date to which the system can run retroactive accounting. The retroactive accounting limit always refers to personnel numbers.

You can change the retroactive accounting limit in the following ways:

for an employee in the Earl. Pers. RA (Earliest Possible Personal Retroactive Accounting Date) field in the Payroll Status infotype (0003)

for a payroll area in the Earliest Possible Retroactive Accounting Period field in the payroll control record (see Change Earliest Possible Retroactive Accounting Period)

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

for each payroll area, from the earliest possible retroactive accounting period that is stored in the corresponding payroll control record
for each employee, from the earliest possible personal retroactive accounting date that is stored in the Payroll Status infotype (0003)
for each employee, using the hiring date of the employee

The system uses these values to select the most recent date.

Retroactive accounting relevance

You can determine the retroactive accounting relevance either 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 should take note of some particular features. For more information, see Payroll-Relevant Maintenance of HR Master Data.

Retroactive accounting recognition

If you maintain an infotype that is relevant to retroactive accounting and its validity period overlaps with the payroll past, the system enters the start date of the changed infotype in the Earliest MD Change (Earliest Master Data Change since Last Payroll Run) field of the Payroll Status infotype (0003). During the next payroll run the system automatically performs retroactive accounting up to this date. Afterwards, the system deletes the entry.

The Earliest MD Change field can also contain a date that occurs in the future. This date is entered in an off-cycle payroll run.

If you have made at least one change in the payroll past that is relevant to retroactive accounting, the system checks the entry in the Earliest MD Change field and determines the date to which the retroactive accounting run must take place.