In SAP HR, which type of wage type is considered a primary wage type?

Introduction / Context:
SAP HR distinguishes between primary and secondary (technical) wage types. Primary wage types are those that users can enter or maintain directly in master data or during payroll input, such as basic pay or recurring allowances. Secondary wage types are generated automatically by the system during payroll processing and are not entered manually. Correctly understanding this distinction is important for wage type configuration, payroll analysis, and user training. This question asks which of the given descriptions corresponds to a primary wage type.

Given Data / Assumptions:
- Wage types in SAP HR can be categorised as primary (user-entered) or secondary/technical (system-generated).
- Primary wage types appear in infotypes such as Basic Pay (0008), Recurring Payments/Deductions (0014), and Additional Payments (0015).
- Secondary wage types are technical and usually start with a slash (/), appearing mainly in payroll results tables.
- The question presents different descriptions of wage type categories and asks which one fits primary wage types.

Concept / Approach:
Primary wage types are sometimes called dialog or user wage types because they are entered by HR users through dialog transactions. They are typically used to represent contractual or recurring payments and deductions, as well as one-time payments. Secondary wage types, by contrast, are created during payroll calculation to store results such as tax amounts, retro differences, or other computed values. Statement wage types may be used only for reporting or payslip display but are usually based on underlying primary or secondary wage types. The key feature of a primary wage type is that it can be directly maintained by users in HR master data or entered as input during payroll.

Step-by-Step Solution:
Step 1: Identify that primary wage types are user-maintainable and appear in master data and input infotypes. Step 2: Recognise that technical wage types, often starting with /, are secondary wage types generated automatically and are not manually entered. Step 3: Note that statement wage types are typically used for payslip printing and reporting based on existing wage types, not as the primary source of pay information. Step 4: Compare the answer options and see that the description of a user wage type that is entered or maintained directly in master data fits the definition of a primary wage type. Step 5: Conclude that the user wage type description corresponds to a primary wage type.

Verification / Alternative check:
In SAP HR configuration, wage types are defined with characteristics that indicate whether they are primary or secondary. Primary wage types are those that can be entered in infotypes like 0008, 0014, and 0015, while secondary wage types are excluded from master data entry and are used only in payroll schemas and results. Documentation and training materials often refer to primary wage types as dialog or user wage types. If you examine payroll results, you will see both primary wage types and technical wage types, but only the primary wage types can be traced back to direct user entries in HR master data.

Why Other Options Are Wrong:
Option B is wrong because dialog wage type as described ("used only internally by the system without user maintenance") contradicts the idea of a dialog or user wage type, which is maintained by users. Option C is incorrect since technical wage types generated automatically during payroll are secondary wage types, not primary. Option D is wrong because statement wage types used only for printing are not the primary wage types; they may represent a layout or grouping of existing wage types rather than the fundamental pay elements.

Common Pitfalls:
A common pitfall is to assume that all wage types are configured and used the same way, ignoring the distinction between primary and secondary. This can lead to confusion when analysing payroll results, especially when many technical wage types appear in tables. Another mistake is to try to enter secondary wage types directly in master data, which is not allowed and indicates a misunderstanding of their purpose. Recognising that primary wage types are the user-entered, contractual pay elements helps maintain a clear mental model of payroll data flow.

Final Answer:
The correct answer is User wage type that is entered or maintained directly in master data or during payroll input, because primary wage types in SAP HR are those that HR users maintain to represent contractual or recurring payments and deductions for employees.