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.

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

The wage types total is zero due to the different plus/minus signs for each employee. For this reason, these wage types do not usually create a posting, even though they are coded as relevant for posting. However, this does not apply if company code clearing is not used and a retroactive run that includes the period before the company code change is carried out for this employee after a change in company code. For more information and an example of posting, see Retroactive Accounting in Several Company Codes With Summary Clearing. Other exceptions are retroactive accounting runs that traverse the end of the fiscal year and postings to special periods.

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.

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.

If you use New General Ledger, you must consider the following factors within retroactive accounting:

If you use the New General Ledger and you have activated posting to the master account assignment or distribution of liabilities according to expenses, you must ensure that wage types /551 (Recalculation difference) and /552 (Subs.clearing/prev.month) are always distributed in exactly the same way as the wage type /559 (Bank transfer).

If you use New General Ledger and you have activated the distribution of liabilities according to expenses, you can only post retroactive accounting if the previous period has been completed. This is the case if entries are available in the table T52CODIST_RETRO (Retroactive accounting-specific wage types for cost distribution).

These restrictions also apply to simulation runs.

See also:

Posting Retroactive Accounting Runs

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)