Retroactive Accounting in Employment Tax Calculation 
Retroactive Accounting in Employment Tax Calculation
Use
Conforming to current legal requirements, the system calculates retroactive accounting on the basis of the flow principle. That is, employment tax deduction recalculation is not carried out in the starting period, but differences are carried into the current calculation period.
Integration
Retroactive accounting processing forms part of the employment tax deduction and payment calculation.
See also:
Calculation of Employment Tax in the Payroll Fiscal Arrears of Previous Fiscal Years