PAYE references: different and matching

IRIS Cascade treats employees who move between payroll companies differently, mainly for RTI reporting purposes, depending on whether they are moving between different PAYE references:

  • Employees who move to a new payroll company with a different PAYE reference are treated as leavers in the payroll company they move from, and as new starters in the payroll company they move to
  • Employees who move to a new payroll company with the same PAYE reference are not treated as leavers in the payroll company they move from, and their Previous Employee ID is set in their record and marked as Changed Since Last Submission in the payroll company they move to

As a result, different changes are made to the records of employees who move:

Record type

Matching PAYE reference

Different PAYE reference

Records held at employee level that remain unchanged as part of the employee move process
  • Main – update the employee’s Start Date
  • Bank
  • Home Address
  • Main – update the employee’s Start Date
  • Bank
  • Home Address

Records copied to the employee’s new pay record
  • Actions – any outstanding actions are copied to the new pay record
  • Split Payment
  • NI Details
  • NI Records – any NI records for the current tax year are copied to the new pay record
  • SMP Details & Input SMP – except Exception Days
  • SAP Details & Input SAP – except Exception Days
  • SPP Details & Input SPP
  • ShPP Details & Input ShPP – except Exception Days
  • SSP Details
  • Real Time Information – Previous Employee ID set in new record and marked as changed since last submission
  • Tax Details
  • Actions – any outstanding actions are copied to the new pay record
  • Split Payment
  • NI Details
  • Real Time Information
  • Tax Details – previous employment tax details are populated

Records created by the employee move process
  • Pay Record
  • P45 Leaver record
  • P45 Starter record
  • Pay Record