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What is difference between defining Calculation Cards in PSU and TRU level

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Summary:

Can anyone help me in understanding what is difference between defining Calculation Cards in PSU and TRU level. Calculation Rules for Tax Reporting and Payroll Statutory Unit can be configured both at PSU and TRU level.

How they are going to impact the payroll calculation or payroll process?

Is it mandatory to define the values at both PSU and TRU level?

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