Declare Salary | Negative AHV wage through back payment

Task #12347 |  5062.000 [5061.100]

With Swissdec 5.0, negative AHV wages are to be split between previous years. As a rule, negative AHV wages are triggered by the processing of daily allowances over the years. During reporting with a document date in the previous year, the value for any splitting is assigned to the previous year. If the negative AHV wage was caused by a back payment after resignation from the company, this was not taken into account correctly. This has been corrected.