Payroll Accumulators

Payroll accumulators are stored by tax year. Each employee will have a complete set of accumulators for the tax year just ending. Accumulated values for wage and hour bases, CDH amounts, days/weeks worked are stored as monthly, quarterly, yearly, and inception-to-date or range-to-date values. Current leave balances are maintained in accumulators.

Year-end accumulator values are the basis for Year-End reports and are rolled into the new tax year to establish necessary beginning balances. They are critically important in both finishing the ending year and getting a good start in the new tax year. Accumulator values are dependent on complete and accurate payrolls for the year that is ending. Make sure that all payrolls for the ending year are paid and distributed, including any special supplemental payrolls. A final, complete tax year re-compute of accumulators (PYUTRA) for the ending year is essential. Always remember to use the "Tax Year" option when re-computing accumulators.

Reconcile Accumulators

Reconcile the final accumulators before proceeding. Make sure that the final values for the year are consistent and ready for W-2 processing. The Tax Summary Report and the Special History Listing are two very useful reports in reconciling Year-End values. The Tax Summary is based on accumulator values and the Special History Listing reports from history detail transactions directly.

Make sure that all payrolls for the ending year are paid and distributed, including any special supplemental payrolls.

Reconcile Year-End payroll accumulator records.

• PYUTRA: Reconcile Payroll Accumulators
• PYRESPTX: Tax Summary Report (reads from accumulators)
• PYREFLSH (TXREC): Special History Listing (reads from history records)
• PYRESP94: 941 Report

A final re-compute of accumulators (PYUTRA) for the ending year is essential. Always remember to:

• Use "ID" (Select by ID) in how you would like employees selected.
• Leave "List of EMP. IDs" blank to select all IDs.
• Use the "TY" (Entire Tax Year) option when re-computing accumulators.
• Enter the Tax Year that you preparing to produce W-2s for.
• Typically, the end date of the last period paid will be entered as the reference date.

Reconcile the final accumulators before proceeding. Make sure final values for the year are consistent for W-2 processing (compare for example with Prelist-totals from all pay periods in the tax year). Keep in mind that  upper pay bases are used in W-2 and other tax reporting.

Roll Accumulators

The calculation of the first payroll period of the new tax year depends on certain accumulators being in place. Accumulators for fiscal, anniversary/inception-to-date and leave balances will be necessary for certain calculations to be accurate. The Roll Accumulator utility (PYUTRX) copies relevant accumulators for each employee from the ending year into the new tax year. Please make sure that the ending year accumulators are fully reconciled before running this utility.

If for any reason accumulators in the new tax year already exist for an employee, the utility process will issue a warning and skip the employee. It will be necessary to delete the accumulators for that employee from the new tax year and run the PYUTRX utility again for that employee.

Please be aware that the PYUTRX utility can take as long to execute as the "Re-Compute Accumulators" utility, so plan accordingly. It is possible to run this process using selection criteria to roll by groups or by individual employee, if that is helpful, but you should be sure that all employees are updated.