Solution : https://service.sap.com/sap/support/notes/559089 (SAP Service marketplace login required)
Key words : 
perform payroll results adjustments, source code corrections contained, ye2002 base transport, /7xx wage type, terms tax ceilings, hr support package, corrections section, symptom adjustment, namc reportables, subtype adjt
Related Notes : 
       
| 553054 | ADJ-US: Incorrect tax ceiling used in NAMC. | 
| 530304 | ITY: Additional Wage Type Checks | 
| 521745 | Q&A: Master Note for U.S. Payroll Adjustments. | 
| 490402 | ADJ-US: Adjusting reportable amts. on Infotype 0235. | 
| 411780 | Q&A: Master Note for US Tax functionality | 
| 411080 | MSC: Split up of tax includes |