Posting Recalculation Differences (SAP Library

Posting Recalculation Differences

Use

When payroll results are posted to Accounting, the system checks that the balance of the line items to be posted is zero for each employee and payroll result. For this reason, wage types /551 (Recalculation difference) and /552 (Subs.clearing/prev.month) must be coded in Customizing as relevant to posting. If this were not the case, the balance per payroll result would not be zero if recalculation differences occurred because the amount of wage type /559 Bank transfer is not changed retroactively.

Note

Wage type /560 Payment amount is ignored by the evaluation for posting to Accounting. Only wage type /559 (Bank transfer) is relevant to posting.

As a result of the opposite plus/minus signs, the sum of wage types /551 (Recalculation difference) and /552 (Subs.clearing/prev.month) is zero for each employee. For this reason, these wage types do not usually create a posting, even though they are coded as relevant to posting. However, this does not apply if company code clearing is not used and if an employee changes company code, after which retroactive accounting is performed for the employee for periods before his or her change of company code. For more information and an example of posting, see Retroactive Accounting in Several Company Codes With Summary Clearing. Retroactive accounting runs that traverse the end of the fiscal year and postings to special periods are also exceptions.

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

Note

If tax is calculated according to the principle of origin, wage types /551 Recalculation difference and /552 Subs.clearing/prev.month are formed when retroactive accounting differences are created. However, if tax is calculated according to the inflow principle, other wage types may be relevant to posting with regard to retroactive accounting differences either instead of or in addition to these wage types.

See also:

Posting Retroactive Accounting Data

Example: Posting Retroactive Accounting Data

Prerequisites

To ensure that recalculation differences are posted correctly to Accounting when payroll results are posted, you must set up the system correctly in Customizing for Payroll under Reporting for Posting to Accounting.

You must define a symbolic account for recalculation differences (by choosing Activities in the HR System ® Employee Grouping and Symbolic Accounts ® Define Symbolic Accounts)
You must assign the symbolic account for recalculation differences to the appropriate wage types (by choosing 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 (by choosing Activities in AC System ® Assigning Accounts ® Assign Balance Sheet Accounts)