An employee’s payments are increased in the middle of a period. One half of the lower, period-specific remuneration amount is paid for the first partial period, and one half of the higher, period-specific remuneration amount is paid for the second partial period.

An employee changes department and is, therefore, assigned to a different cost center. This does not mean that the employee receives more or less remuneration, but it does mean that the appropriate amounts must be debited to the cost centers in question for exact periods.