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[SAP - HCM] Change payroll area in middle of month

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The SAP standard has a restriction regarding the transfer of employees between payroll areas - this process can only be performed at the end of each payroll period.  Another restriction is that a change in payroll area can not be made retroactively.
You can make other changes (such as an organizational change) in the middle of the period, but a payroll area change has to be at the end.  This would mean that you would end up with two splits in infotype 0001.
The payroll area is simply used to group the employees whose payroll is to be processed at the same time. It may therefore be possible to transfer the employee in the middle of the month to a new employee's subgroup and start the payroll for this employee with the old payroll area. Then transfer the employee to your required payroll area at the end of the period (start of the new period).
 
There are several Notes regarding  changes in payroll area which you might find helpful:
  320883   Payroll area cannot be changed for settled periods
  338256   Retroactive change of payroll area not required
  379059   Retroactive payroll area change
  352195   Retroactive change of the payroll area
.
This rule is suitable for almost of the countries, but some countries are exceptions: Spain USA GB ...
Why they are supported is because there are special requirement for these countries.
From the source code MP000100, MP000140
<!--StartFragment --> FORM check_end_of_period.                                   "QNUK106195
* USA, CA,... duerfen auch waehrend der Periode wechseln:   "QNO151973A
* deshalb Molga für aktuelle PerNr holen...
  IF t500p-persa <> p0001-werks.       "QNOK151973A "QNOK120897
    PERFORM re500p.                                         "QNO 40C
    IF sy-subrc <> 0.                  "QNOK151973A
      MESSAGE e301 WITH 'T500P' p0001-werks.   "QNOK151973A "QNOK120897
    ENDIF.                             "QNOK151973A
  ENDIF.                               "QNOK151973A
* ...und überprüfen:
  CHECK t500p-molga <> '07' AND t500p-molga <> '10'    "CA/USA"QNO39275
        AND t500p-molga <> '16'        "South Africa    "AHRK054001
        AND t500p-molga <> '42'        "Taiwan              "QNO39275
        AND t500p-molga <> '32'        "Mexico           "YVHAHRK026173
        AND t500p-molga <> '44'        "Finland          "XGPnote396925
        AND t500p-molga <> '38'        "Colombia         "note856651
        AND t500p-molga <> '33'        "Russia
        AND t500p-molga <> '08'       "Great Britain    note 956406
        AND t500p-molga <> '13'.      "Australia        Note 1092170
The logic is settled here.