The retroactive accounting depth of SAP payroll is the earliest date from which the payroll results can be recalculated due to changes in master or time data.

The retroactive accounting depth is determined by the following settings:

The “Earliest personal retroactive accounting date” stored in the Payroll Status infotype (0003) for the personnel number. This is the most specific setting that applies to an individual employee. It can be changed manually in the infotype or automatically by the system when certain changes are made.

The “Earliest retroactive accounting period” in the Payroll control record. This is the common setting that applies to all employees assigned to a payroll area. It can be changed in the payroll control record or by using the report RPUCTD00.

The hiring date stored for the personnel number. This is the absolute limit that cannot be exceeded by the other settings. The payroll results cannot be recalculated before the employee’s hiring date.

The system uses the latest of these three settings as the retroactive accounting depth for each personnel number. For example, if the personal retroactive accounting date is 01.01.2024, the payroll control record date is 01.02.2024, and the hiring date is 01.03.2024, then the retroactive accounting depth is 01.03.2024. References =

Retroactive Accounting | SAP Help Portal

Retroactive Accounting functionality in HCM payroll PART-I | SAP Community

Retroactive Payroll Processing | SAP Help Portal