Solution : https://service.sap.com/sap/support/notes/1430419 (SAP Service marketplace login required)
Key words : 
hr support package andthe technical, print employment tax statements productively, release 46c          sapke46cf6 - sapke46cf9, methods constructor update_employer set_fiscal_area_data, i_is_lstbe importing type boole_d, employment tax statement hr_de_lstb_10, previous closed tax year, hr support package, employment tax statement 2010, works/plant section
Related Notes : 
       
| 1444100 | Employment tax statement: Changes 04 2010 (II) | 
| 1437151 | Employment tax statement: Corrections 03 2010 (III) | 
| 1435168 | ETStmt: Corrections 03 2010 (II) |