There is no rule required to handle such requirement since standard system built to handle such cases only one thhing we have to remember is when we wanted to show those arrears values in the current month then we can handle it by creating dummy wage type or by maintaining program selection control parameters while creating remuneration statement variant.
If we are creating a wage type then no point of varinat control parameters else we can handle them by maintaining general program control parameters.
Regards
Venkatesh