Creating a new PSA is normally during initial implementation. If you create one later, it involves several config steps and rigorous testing; this includes allocation of Hol.calendar for the PA/PSA combination, WSR's, Abs quota config, etc. It may require changes in time eval & payroll schema/PCR's This also means extra effort during maintenance. Hence it is not considered lightly or as trivial.
In SE80, go to info on fields and see which tables are related to PSA & PSAG (Pers Sub area grouping). This will give you an idea about which config tables are involved. There may be some user code also related to PSA or PSAG.
Hence when your HR/Time eval/Payroll admin asks for PA, PSA, EG or ESG, you need to evaluate the purpose and determine if the purpose can be achieved with other changes, like a new pay scale area, etc.
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