Issue with Linking User Record - Payroll Relationship Error Despite Not Using HCM

Summary:

Following 24D our ERP only (so no HCM) customer cannot link user accounts in Manage Users. They receive an error stating:

The payroll relationship or assignment isn't eligible for the element Taxes and Social Insurance on the date 2025-01-28. (PAY-1635125)

Check if the employment record for the person meets the eligibility criteria defined for the element.

There are no payroll relationships as they don't use HCM. They are Irish legislation and we thought it might have been this feature in 24D:

We've followed the steps and the issue still occurs. Has anyone else experienced this and know how to get past it as it is preventing new users being set up