Retroactive Accounting (SAP Library - Payroll China (PY-CN))

Retroactive Accounting

Use

If you change the master and time data of an HR master record for a payroll period for which the payroll has already run, the existing payroll results must be rechecked during the next regular payroll run and then included in the payroll again. The system automatically performs retroactive accounting for the payroll past.

To prevent all changes from triggering a retroactive accounting run, changes are checked for retroactive accounting relevance. This ensures that retroactive accounting is only triggered by changes that require a correction of the payroll results.

Note

Retroactive changes in Customizing do not trigger retroactive accounting. To force retroactive accounting for all personnel numbers, use the Forced retro. accounting as of field on the selection screen of the payroll program.

Scope of Function

The retroactive accounting run is restricted by basic data:

Payroll past

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

Retroactive accounting limit

You can determine a common retroactive accounting limit for all employees assigned to a particular payroll area, and then determine a more recent retroactive accounting date for individual employees. The employee’s absolute retroactive accounting limit is his or her hiring date.

The retroactive accounting limit determines the exact date up to which you may change master and time data in the payroll past and up to which the system can perform retroactive accounting.

You can change the retroactive accounting limit:

For an employee by using the Earl.pers.RA date (earliest personal retroactive accounting date) field in infotype 0003 Payroll Status

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

The system uses these values to select the most recent date. For more information, see Example: Determining the Retroactive Accounting Limit.

Retroactive accounting relevance

You can determine retroactive accounting relevance per infotype or per infotype field. To determine which infotypes or fields are relevant to retroactive accounting, access Customizing for Personnel Administration and choose Customizing Procedures ® Infotypes ® Define Retroactive Accounting Relevance.

Note

If you edit infotypes that are relevant to retroactive accounting, you must take note of some particular details. For more information, see Processing Payroll-Relevant HR Master Data.

Retroactive accounting recognition

Retroactive accounting recognition consists of four steps:

If you edit an infotype that is relevant to retroactive accounting, the system enters the start date of the changed infotype record in the following fields of infotype 0003 Payroll Status:

Earliest MD change (earliest master data change since last payroll run)

MD chng.bonus (earliest payroll-relevant master data change (bonus)). This field is only displayed for specific country groupings, it is not displayed for all personnel numbers.

During the next regular payroll run or correction run (off-cycle payroll type B), the system determines whether the date in the Earliest MD change and (if applicable) MD chng.bonus fields comes before the date in the Accounted to field.

If this is the case, the system performs retroactive accounting. It starts with the payroll period in which the date entered in the Earliest MD change and MD chng.bonus fields occurs. The system recalculates all payroll periods that lie between the date in the Earliest MD change and MD chng.bonus fields and the date in the Accounted to field.

The system deletes the date in the Earliest MD change and MD chng.bonus fields.

See also:

Posting Retroactive Accounting Data