[GNC] How do you record the rounding of your netpay?

[Oleander]

Hello everyone,

my netpay each month is rounded up to the next integer. This
rounding in my paycheck is indicated under the voice "Actual rounding" then it is
charged in the paycheck of the following month under the voice "Previous
rounding" and the netpay, in turn, rounded up to the next integer again.

Thus my net pay is gross pay minus deductions minus the amount of the "Previous rounding".

How would you record "Previous Rounding" and "Actual Rounding"?

I'd be inclined to use these accounts plus what is needed to calculate the rounding:

Assets:Bank1:Checking €
Income:Salary

Expenses:Taxes:State €
Expenses:Taxes:Regional €
Expenses:Taxes:Municipal €
Expenses:Taxes:Social Security €
Assets:Bank1:Checking

Thank you,