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TUPE Transfer in (UK specific)
Summary
How to handle historic data requirements when there is a TUPE transfer into the companyContent
Scenario - a few thousand people are TUPE transferring into the company. For statutory purposes they are treated as a new employee and reported to HMRC as a new hire on the TUPE transfer date.
But TUPE requires that you handle payments effectively as if the employment was continuous from their previous employer. For example, for SSP/SMP/SPP etc you need NIable pay from before the transfer date in order to determine whether they have sufficient average earnings. Sickness history is needed for company sick pay calculations. Payroll period balances for the last 12 months may be needed for anything from bonus calculations to average holiday pay schemes. But HCM doesn't support payroll balances or absence entries before the hire date.
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