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Overview
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Overview

PAY_KR_PREV_ER_V is an APPS-owned, VALID database view within the Oracle E-Business Suite Payroll (PAY) module. It is a country-specific (KR, South Korea) reporting and integration object whose stated purpose is to return the value of the Extra Information Type (EIT) named KR_YEA_PREV_ER_INFO, keyed on assignment_id. The view is registered in the ETRM (E-Business Suite Tables and Views Reference Manual) and is documented for both 12.1.1 and 12.2.2.

The EIT KR_YEA_PREV_ER_INFO stores prior-year employer remuneration information used in South Korean Year-End Adjustment (YEA) processing. Rather than exposing the raw, positionally mapped AEI_INFORMATION1 through AEI_INFORMATION15 columns of the underlying extra information table, this view decodes and type-converts those columns into business-meaningful named fields. It thereby serves as a denormalised, human-readable projection layer for statutory year-end tax reporting, external data exchange, and payroll analytics queries.

Underlying Base Objects

The documented ETRM metadata lists the following referenced base objects:

  • PER_ASSIGNMENT_EXTRA_INFO (synonym) — aliased AEI, the primary source table holding assignment-level extra information rows.
  • FND_SESSIONS (synonym) — aliased FND, used to resolve the current session's effective date, which drives the year-matching join condition.
  • FND_DATE (package) — its CANONICAL_TO_DATE function converts the canonical (stored) date string in AEI_INFORMATION1 to an Oracle date.
  • FND_NUMBER (package) — its CANONICAL_TO_NUMBER function converts canonical numeric strings in AEI_INFORMATION4 through AEI_INFORMATION15 into proper numeric values.

The core predicate restricts rows to INFORMATION_TYPE = 'KR_YEA_PREV_ER_INFO'. A second predicate equates the year fragment of the session effective date — SUBSTR(TO_CHAR(FND.EFFECTIVE_DATE,'DD-MON-YYYY'),8,4) — with the four-character year prefix of AEI_INFORMATION1 (SUBSTR(AEI.AEI_INFORMATION1,1,4)). Note that AEI_INFORMATION1 therefore functions both as a date component and as the join key against the session year.

Key Columns

Common Use Cases and Queries

Typical usage includes prior-year remuneration verification for YEA, external tax-filing extracts, and reconciliation against payroll balance results. Retrieve the decoded record for a given assignment:

SELECT assignment_id, bp_name, bp_number, taxable_earnings_mth, hi_prem, ei_prem, np_prem, itax, rtax, stax FROM apps.pay_kr_prev_er_v WHERE assignment_id = :p_assignment_id;

Search specifically for health insurance premium values:

SELECT assignment_id, hi_prem FROM apps.pay_kr_prev_er_v WHERE hi_prem IS NOT NULL;

Because the view filters on the current FND_SESSIONS effective year, callers must be aware that the returned row set varies with the session context; queries executed outside an active EBS session may return no rows or unexpected results.