Retroactive Processing Methods

Note: If you use corrective as the retroactive processing method, you must ensure that all periods prior to the start of the current tax year are forwarded to the current year. For example, if during May a payee was paid a backdated increase for the period January to April, you can use corrective retro for the period in the current tax year (April), but you should use forwarding retro for the period in the prior tax year (January to March). Also, some elements that have monthly limits, such as the provident fund element, have accumulators that are defined with corrective retro. This ensures that the calculations are always based on an updated accumulator.