Payroll Details During Global Transfer

In the payroll employment model, each employee has a payroll relationship to a Payroll Statutory Unit (PSU), and one or more assignments to a payroll and other employment structures.

If an employee has the payroll details assigned, the application copies the details during global transfer within the same legislative data group. The application creates an assignment and copies the details to the new assignment.

If the global transfer happens beyond the PSU, the application creates a payroll relationship, and copies information from source to target payroll relationship.

Note: If you select Payroll Details to be managed in the Local and Global Transfer page, you must opt for a new legal employer for global transfer. After you select a new legal employer, the payroll details show up and the transfer type changes to global from local transfer.

What's Copied from Payroll Records

This table summarizes the payroll attributes for the different levels that are copied during global transfer:

Level	Attribute	Is a new record created?	Can you override the attribute?	Default value
Payroll Relationship	Overtime Period	Yes, if transfer occurs across PSU	No	Not applicable
Assigned Payroll and Assignment	Overtime Period	Yes	Yes	Auto-populated with source value.
Assigned Payroll and Assignment	Time Card Required	Yes	Yes	Auto-populated with source value.
Assigned Payroll	Payroll	Yes	Yes	Auto-populated with source value.
Assignment	Tax Reporting Unit	Yes	Yes	Auto-populated with source value when the transfer happens within the PSU.

Tip: If any of the attributes isn't visible, you can enable it using HCM Experience Design Studio.

When you run this process to transfer one or more employees from one legal employer to another, it involves a change of TRU. The Payroll details are selected to be transferred, and the new target TRU is specified, here's how these values from the original employment's calculation card are created on the new employment's calculation card:

PAYE Details: The entry type is set to System. The Report NI YTD Value is set to Yes. All other values are auto-populated with source value from the original legal entity.
NI Details: All values are auto-populated with source value from the original legal entity.
New Starter Details: The statement is set to C - Other job or pension. All other values are auto-populated with source value from the original legal entity.

Note: If you have enabled the New Starter Declaration to update the PAYE data using the PSU or TRU option Enable automatic PAYE tax code updates, the Transfer process will attempt to apply the New Starter Data to the PAYE component. But this won't happen if an update (of higher precedence) has taken place on the PAYE data.

When you run the process for transfers from one legal employer to another but the target TRU is the same as the original TRU change (as the Legal Employers share the same TRU), here's what happens in the existing calculation card:

NI Details: The date of becoming director and SCON is cleared and set to the start of the transfer date.
Assignment association: The new assignment is linked to the old calculation components. The transfer process always creates a new assignment within the new legal employer. The process updates the old assignment to an inactive status. However, the calculation cards might allow processing of late payments on the original TRU.

You can run the Global Transfer process to copy data for the Student Loan and Postgraduate Loan components in the Court Order and Student Loans calculation card. You can use the mass legal employer transfer process for transfers within the same legislative data unit.

Here's what happens for transfers within the same tax reporting unit:

Existing student loans and postgraduate loans components in the Court Order and Student Loans calculation card would remain the same. The deductions will add to the existing balances.

Here's what happens for transfers to a different tax reporting unit:

The process creates a new Court Order and Student Loans calculation card when there's an existing student loan or postgraduate loan component on the source tax reporting unit.
The card and the components are associated with the new tax reporting unit.
Student loan and postgraduate loan details are copied from the existing card to the new one.
Individual assignments are not associated with the components, and no association details are created.

Once the transfer is complete, any year-to-date balances are not carried forward. In the new TRU and HMRC Payroll ID, the student loan and postgraduate loan balance deductions are set to zero.