Every pay change, dated and explained
May carried 316 pay change events. Merit awards account for 298, promotions for six, market adjustments for eleven, and one backdated April correction of 3,200.00 arrived as retro. The change ledger holds all of them, each with a reason and two dates.
◆ May 2026, the events316 changes, four reasons, one ledger.
| Reason | Events |
|---|---|
| Merit award, effective 1 May | 298 |
| Promotion with grade move | 6 |
| Market adjustment | 11 |
| Backdated correction into April | 1 |
| Pay change events in May | 316 |
The 298 merit rows are the cycle; the six promotions have their own report; the eleven market adjustments are the between-cycle cases every quarter carries. Sample values are illustrative, never client data.
◆ The two dateseffective versus entered, and the retro between them.
The backdated row is the interesting one: a 3,200.00 correction entered in May, effective in April. Its effective date puts the cost in a closed month, which is exactly the restatement the payroll module versions, and its entry date explains why nobody saw it at the April close.
Every event carries both dates. Sorted by effective date the ledger is economic history; sorted by entry date it is the audit trail. A change history that keeps only one of the two is half a ledger, and the change ledger pattern applies to pay before anything else.
◆ The owned answeran append-only event fact.
Changes append; nothing updates in place. The current state is just the latest event per worker, and any past state rebuilds by replaying events to a date.
-- the May ledger, newest first
SELECT e.worker_id, e.reason,
e.old_base, e.new_base,
e.effective_date, e.entry_date
FROM fct_comp_event e
WHERE e.entry_date BETWEEN '2026-05-01' AND '2026-05-31'
ORDER BY e.entry_date DESC
- event
- One pay change: old value, new value, reason, and two dates.
- effective date
- When the change takes economic effect; may sit in a closed month.
- entry date
- When the change was keyed; the audit trail’s date.
- reason code
- Merit, promotion, market adjustment, correction; the why, coded.
- retro
- A change whose effective date precedes its entry month.
- append-only
- New rows only, no updates; history that cannot be silently rewritten.