1. Administering Payroll for the United Kingdom
  2. Define Associations for Statutory Deductions Calculation Card

Define Associations for Statutory Deductions Calculation Card

When defining association information on a Statutory Deductions calculation card, you must consider the rules for defining TRU associations and association details.

Use the Calculation Cards task from Payroll to define association information.

Rules to Define TRU Associations

Associating a TRU with a Statutory Deductions calculation card enables the payroll process to apply rules and rates defined for the TRU when calculating deductions. It can also control the aggregation of deductions for tax reporting. If a TRU is specified during the new hire process, an association to that TRU is added to the card automatically. Otherwise, you must create a TRU association manually. These rules apply to TRU associations:

  • You can associate only one TRU with a Statutory Deductions calculation card.

  • The TRU must be registered with HMRC.

  • You can't change the TRU for a Statutory Deductions calculation card once it has been used with a balance adjustment, advance pay, payroll run, or QuickPay payroll action.

Rules to Define Association Details

Each PAYE and NI component must be associated with a specific assignment record. These are called association details. If a TRU is selected during the new hire process, association details for the PAYE and NI components are created automatically. Otherwise, you must create association details for these components.

These rules apply when creating association details for Statutory Deductions calculation cards:

  • You can create association details for PAYE and NI components only.

  • You can associate a PAYE or NI component with more than one assignment.

  • An assignment record can be associated with only one PAYE and one NI component on any date.

  • You can't associate the same assignment record with PAYE and NI components on different calculation cards.

  • You can't create association details for a PAYE component once a P45 has been issued against the PAYE component.

These rules apply when editing and deleting association details for Statutory Deductions calculation cards:

  • You can't edit or delete an association details record if any balance adjustment, advance pay, payroll run, or quick pay payroll actions have been performed against it during its effective period.

  • You can't update an association details record; you can only correct it.

  • You can't set the end date for an associations detail record to be earlier than the last date the assignment was processed.