SAP Note 27469 - Starters NI deductions in second period

Symptom:

If a new starter has not been paid in their first period but then in the second (or third...) then the NI calculation should in fact retroactively calculate the NI to be taken for both employees and employers but bring it forward into the current period and take it there. In other words for 'normal' NI periods retroaction should be active for NI.
For periods where NI was taken before then we should not recalulate it but bring forward any changes to the NIable pay which may have happened in the past.

Cause and prerequisites

Payroll missing an employee for a period in which they are to be paid and subsequently are liable for NI contributions. A typical example is a starter whom started last period too late to be administered by that payroll run. They should of course have that 'normal' NIable period administered in this period and thus have the NI contributions taken this period.

Solution
Please amend the existent reports / cycles /tables as directed. Apologies for the number of changes required, but this is a fundamental change to the way in which retroaction for NIC's was designed.