If an employee transfers PAYE reference, then as far as HMRC are concerned this employee is a leaver in the previous PAYE reference and a new starter in the other reference.
Failure to report the employee information correctly to HMRC via the FPS (Full Payment Submission) report will result in HMRC assuming the employee has two employments instead of one and this could result in the employee having an incorrect tax code and paying too much tax.
SAP’s recommended process is to make the employee a leaver on the original Personnel Number (PERNR) and a new starter with a completely new Personnel Number (PERNR). This this will allow retrospective payments to be made and the reporting of these payments easily on the previous PAYE reference.
Alternatively, the following guidance will enable the retention of the original Personnel Number (PERNR), providing all of the steps are followed correctly. However, retrospective payments/adjustments cannot be processed back into the previous PAYE reference. All payments/adjustments would have to be dated after the date of transfer to the new PAYE reference.
- Human Capital Management (HCM)
- SAP ERP Core Component
- SAP ERP
- SAP enhancement package for SAP ERP
- SAP enhancement package for SAP ERP, version for SAP HANA
- SAP SuccessFactors Employee Central integration to SAP Business
- SAP SuccessFactors Employee Central Payroll
PAYE, transfer, PAYE reference, IT0065, Late Reporting Reason, mid period transfer , KBA , PY-GB , United Kingdom , How To
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