When retroactive accounting data is posted, the posting run for the previous payroll result is reversed (posting with reversed sign) and the new payroll result is posted for the payroll periods accounted retroactively.

The summarization of posting information performed in posting to Accounting has the following effect when retroactive accounting data is posted:

• If only the amount changes, the difference is posted.
• If the account assignment objects also change, the amount in the old account assignment objects is cancelled and posted to the new ones.

If the previous payroll result for the retroactively accounted period has already been posted to Accounting when retroactive accounting data is posted, the system does not evaluate this payroll result a second time using Customizing to reverse the posting. Instead, the system evaluates the posting run that was created for this payroll result. The following is determined:

• The wage types that were posted

• The symbolic accounts that were used
• The account assignment type with which the posting took place
• The employee grouping for account determination with which this posting took place
• The entries from the payroll results tables (for example, table WPBP, C0, C1) that were evaluated