Fix retroact.acctg in IT Family/Ref.person (0021) 
Use
Family allowances do not generate retroactive accounting
If any change in master data caused a family allowance payment in the current period corresponding to previous months, this payment is made in the current month and is evaluated according to information valid in the current month.
To avoid the generation of retroactive accounting in these cases, you must ensure that the changes in the infotype Family/Reference person (0021) do not generate retroactive accounting.
Procedure
You perform this using the implementation guide, in the section Payroll ® Family allowances ® Processes ® Set retroactive accounting for changes in family data.