Solution : https://service.sap.com/sap/support/notes/828589 (SAP Service marketplace login required)
Key words :
corrected errors e01 - form r-sm correction e02 - hhrcfina correctiono, rplk32h0 - year-end tax certificates form k32 e03, rpcsvmhe - private pension fund monthly report e05, addition pension fund # minimum insurance paid employer, rplm30he - year-end tax certificates e02, hplcl4a0 - allowance valuation percentage reporting e04, privileged employees solution install sapk-10048inhrcee, hsicinvl - tax free amounts n04, rpcsvbhk - personal pension insurance record, rpsmkfh0 - workforce cost entry n02