Personal Calculation Cards: How Their Entries Fit Together

Personal payroll calculation cards capture information specific to a particular payroll relationship. Payroll runs use this information to calculate earnings and deductions. Actions such as hiring a person or loading data may create some cards automatically. Otherwise, you can create the card manually.

You can also add components to cards and enter calculation values, which may override default values. Additionally, you can associate the card with a tax reporting unit. To view and manage calculation cards, use the Calculation Cards task in Payroll.

Types of Calculation Cards

The types of calculation cards you can create and the type of information captured on a card vary. These cards include:

• Statutory deductions

• Involuntary deductions

• Time card entries

• Absences

• Benefits and pensions

Additional cards may be available to capture information for reporting purposes.

Here are the types of cards and a brief description of each one.

Card Name	Description
Absences	Identifies absence data and categories, such as: Vacation Maternity Sickness Other Also used to track accrual balances, qualifications, or no entitlement.
Voluntary Deductions	Includes Pensions Automatic Enrolment card, and Benefits and Pensions card: Pension deductions and contribution amounts Pension assessments Automatic enrolment and re-enrolment, and ,manual enrolment Opting in and opting out of pension schemes Additional contributions
Statutory Deductions	Identifies tax and NI payroll deductions, NI category, pay as you earn (PAYE) and other related earnings distributions. One Statutory Deductions calculation card is created for each employee and for each TRU that the employee is assigned. For example, if an employee reports to two distinct TRUs, then two Statutory Deductions Calculation cards are required, one for each TRU.
Involuntary Deductions:	Includes Court Orders and Student Loans card Identifies involuntary deductions such as court orders, student loans, and postgraduate loans. Each card can support multiple deduction types and configurations. One card per payroll relationship.
Reporting Information	Stores record of employment information required for year-end reporting.
Time	Depending on how they're configured, time cards capture: Hours and dates worked Categories of time, such as regular time, overtime, absence, vacation, and holiday
Organization	Organization configuration cards at the following levels: Legal Entity Calculation Card at the payroll statutory unit (PSU) level Legal Reporting Unit Calculation Card at the TRU level

Card Creation

The application automatically creates one or more statutory deduction calculation card and the pensions card when you hire a new employee.

For other card types, you create calculation cards as needed for each employee. If you load absence, time card, or pension data from another application, the application automatically creates the calculation cards.

Calculation Components and Details

Each component relates to an element, such as an income tax deduction. Adding a calculation component to the card creates an entry for the related element. A calculation component may have one or more references that define its context, such as the employee's place of residence or tax filing status.

For example, National Insurance and Pay As You Earn are the components in the Statutory Deductions calculation card. Use the individual component sections to enter additional values used to calculate the component.

Enterable Calculation Values

When you select a calculation component, you may see the details under that component. Here you can enter specific rates or other values for the person, which may override default values held on a calculation value definition. For example, if an employee qualifies for a special reduced tax rate, you enter the rate on their personal calculation card.

You can't override values loaded from another application, but you may be able to add values, such as adding additional contributions to a pension deduction.

Tax Reporting Unit Associations

Click Assignments to associate a tax reporting unit with the card. The association to the assignments determine:

• Which rates and rules held at the tax reporting unit level apply to the calculation of the components

• How the calculations are aggregated for tax reporting

Rules about what you can enter here may vary depending on the type of calculation card:

• Typically, all components on a calculation card are associated with the same tax reporting unit, by default.

• You may be able to associate individual components with different tax reporting units.

• If a person has multiple assignments, you may be able to associate specific assignments with calculation components.