2620829 - PY-GB: Mid Period Transfer

HMRC’s guidance, since the introduction of RTI,  for an employee transferring to a different PAYE reference, is that they must be treated as a new employment. As such, he/she should be processed in payroll as a new employee and normal new starter rules apply to Income Tax, National Insurance and Student Loans.

HMRC guidance is that if an employee is re-hired into the same PAYE reference, or is transferred back to a previous PAYE reference, then they do not allow the same Works Number (WRKNO) to report them.

The SAP payroll logic that was introduced approximately 20 years ago to allow transfers between payroll areas and PAYE references does still work and allows the same payroll number (PERNR) to be used. However, since the introduction of RTI this has caused issues with HMRC.

The logic for SAP is that the employee’s payroll number (PERNR) is used by the FPS to create the HMRC Works Number (WRKNO) on IT0065 which is then the unique ID used by HMRC.

Note 2526028 (released in 2018), corrected the payroll processing and SAP payroll follows the HMRC guidance, since the introduction of RTI.

The P45 reports (RPCP45GNRTI_PBS, RPCP45GNRTI) splits the Tax Data GB infotype (0065) with the Pay Date of the first payroll period under the new PAYE Reference or the date that the PAYE Reference changed, whichever is later.

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• Human Capital Management (HCM)
• SAP R/3
• SAP R/3 Enterprise 4.7
• SAP ERP Core Component
• SAP ERP
• SAP enhancement package for SAP ERP
• SAP enhancement package for SAP ERP, version for SAP HANA

SAP ERP Central Component all versions ; SAP ERP all versions ; SAP R/3 Enterprise all versions ; SAP R/3 all versions ; SAP enhancement package for SAP ERP all versions ; SAP enhancement package for SAP ERP, version for SAP HANA all versions

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