1. US Payroll Year-End Processing Guide
  2. Understanding Year-End Rollovers

Understanding Year-End Rollovers

Use Year-end Rollover programs to carry forward balances for deductions, benefits, and accruals (DBAs) at the end of the year and to create the beginning balances for the next year. You need to carry forward these balances to correctly process payroll cycles in the new year.

For DBAs with ending balances that do not need to be calculated, the system rolls over the accumulated total to the new year. No special DBA setup is necessary. For benefits and accruals with balances that must first be calculated, you must set up rollover information for the DBA. (For example, you might need to subtract vacation that has been taken from accrued vacation time before the balance can be rolled over.)

U.S. Year-End Payroll Processing provides two versions of the year-end rollover program:

  • Calendar month rollover

    Use the calendar month version of the Year-End Rollover program (P07390) to process DBAs that roll over balances at the end of the standard year, according to work dates. This program uses the previous year's DBA balances to create beginning balances for the new year. Run this program after you process the last payroll with work dates in the current year. The system maintains historical balances for the calendar-month year in the F06145 table.

  • Payroll month rollover

    Use the payroll month version of the Year-End Rollover program to process DBAs that roll over balances at the end of the standard year, based on payment dates. This program uses the previous year's DBA balances to create beginning balances for the new year. You should run this program after you process the last payroll with a payment date in the current year. The system maintains historical balances for the standard year in F06146.

The starting point for PDBA history retrieval is a current year record in the F06146 table based on the year of the Check Date on the Payroll ID. Therefore, you should run the year-end rollover program for that DBA to create a current year record. For example, the PDBA may not be processed if the first pay period of the year is in the current year but the pay period end date is in the previous year. This is because the current year record does not exist in the F06146 table. You must run the year-end rollover program (P07390) to create the F06146 record for the DBA.

The system maintains balances in different tables because of the differences between calendar months and payroll months. For example, when a pay cycle crosses calendar months, monthly DBA totals are different for the payroll month and calendar month, but year-to-date (YTD) totals remain the same (unless the cycle also crosses calendar years).

The system rolls over DBA balances in these situations:

  • A remaining balance exists.

  • Remaining periods exist.

  • An inception-to-date limit exists.

  • An annual carryover limit exists.

  • Deduction amounts are due.

  • Amounts are in arrears.

    Note: You do not need to roll over wage attachment DBAs that are administered using the Wage Attachment module. The system automatically continues to calculate wage attachments for the new year without calculating rollover balances.

You can process year-end rollovers in the proof or update mode. Processing rollovers in the proof mode enables you to review information and make necessary corrections before updating the history tables. Processing rollovers in the update mode enables you to update history tables with beginning rollover balances.