Solution : https://service.sap.com/sap/support/notes/156956 (SAP Service marketplace login required)
Key words : 
directory general/r3server/abap/note, 0 requires extremely long runtimes, additional key words, corrected source code, remove report rpu40acl, report rpu40acl, report manually, report correction, payroll results, error occurs
Related Notes : 
       
| 174606 | Parallel processing of report RPU40ACL |