PAYE30030 - employer records: movement of an employer record: payroll reorganisations
A payroll reorganisation may arise where for example
- An employer wishes to split its payroll. For example, moving all pensioners to another reference
- A report is received from the Processing Directors’ Office advising that a large body (say all Local Councils) is going to reorganise
- A large employer (say NHS or Local Education Authority) contacts you advising that they are going to reorganise
Note: A movement of taxpayer records in this way should only be considered
- Where the number of employees involved exceeds 1000
And
- The information required to move the records is provided by the employer on magnetic cartridge
If the number of employees is less than 1000 or the employer is
unable or unwilling to use magnetic cartridge then you need to
treat this as a part scheme transfer. For more information see
subject ‘Part Scheme Transfers / Transfers In Error’
PAYE30025.
Request for a payroll reorganisation
When an employer requests a payroll reorganisation you will
need to contact the COP Helpdesk stating a payroll reorganisation
is required and giving details of the proposed move. They will act
as a liaison between you, the employer and Processing Centre until
the payroll reorganisation has taken place. They should also be
contacted should you or the employer have any queries relating to
the payroll reorganisation.
Only when the payroll reorganisation has been agreed with
IMS, Telford will you need to set up a skeleton employer record to
facilitate the move. Ensure that the employer reference is notified
to IMS, Telford at that time so that they can inform the Processing
Centre of the reference the taxpayer records are to be moved into.
Skeleton employer record and payroll
reorganisations
A skeleton employer record must be created to accommodate any
payroll reorganisation.
For the purposes of creating a skeleton employer record for a
payroll reorganisations you will need to complete the appropriate
merger fields. Please note, however, the following
points that are specific to this type of movement
- First Year field should be shown as 9999
- Expected Date field should show a date which has been agreed with IMS, Telford
Note: Once any payroll reorganisation has taken
place you must ensure that you
delete the skeleton employer record. Function
MAINTAIN SKELETON EMPLOYER is used for this purpose.
Cases not moving as part of a payroll
reorganisation
There may be cases where the taxpayer record has not moved.
After the reorganisation an exception list is produced and sent to
you with the reason why the record has not moved shown for each
case.
The following categories may be displayed on the exception
list
- INPUT REC CONTAINS UNACCEPTABLE CHARS
- UNEMBEN SIG SET
- SUPERVISION RECORD EXISTS
- SUB SOURCE ALREADY EXISTS FOR EMPLOYER
- LEAVER AT OLD EMPLOYER REFERENCE
- TPCODE IS SPACES
- INVALID TP CODE
- FAILURE TO OBTAIN OPERATED CODING RECORD
- FAILURE TO MATCH WORKS NO AND CODE
- INVALID CODE ON INPUT RECORD
- RECORD NOT FOUND
You will need to review each case individually and where
possible transfer the taxpayer record manually to the new
reference. Any difficulties regarding this exception list should be
referred to IMS, Telford.
Payroll reorganisation between offices
Where a payroll reorganisation involves moving taxpayer
records between Processing Offices it is not possible for
Processing Centre to simply move the taxpayer records out of your
reference and into the new office. In these circumstances where
more than one office is involved the
old office must
- Set up a skeleton employer record
- Arrange for the taxpayer records to be moved by the Processing Centre using magnetic cartridge to that reference
And when this has been completed
- Arrange for the scheme to be moved to the new office (as a bulk scheme transfer)
Once the payroll reorganisation has been completed and all taxpayer records moved you must use Function MAINTAIN SKELETON EMPLOYER to delete that particular skeleton employer record.
