GDPR Data processing modelPayroll Administration and Statutory Payroll Reporting
By: Jérôme de MerceyPurposes (2)
A purpose is the objective pursued by the setting up of your file. It indicates what the processing of personal data will be used for, its purpose. This purpose must be clear and understandable
Data categories (3)
Personal data is any information relating to an identified or identifiable natural person. A natural person can be identified either directly (eg surname and first name) or indirectly (eg phone number, social security number, email or postal address, but also voice or image)
Transfer order for payment
Payment instructions and transaction details for employee salary payments
Data details
Data conservation rules
Active base:
Until payroll cycle completed and payment cleared
Income Tax (PAYE) Regulations 2003, reg. 97; Companies Act 2006, s.388; Limitation Act 1980, s.5
Intermediate archiving:
At least 3 years after the end of the tax year they relate to (Income Tax (PAYE) Regulations 2003, reg. 97); as accounting records, 3 years from when they are made for a private company and 6 years for a public company (Companies Act 2006, s.388). Many employers keep them for 6 years to cover the contractual limitation period (Limitation Act 1980, s.5) and National Minimum Wage records (6 years).
Income Tax (PAYE) Regulations 2003, reg. 97; Companies Act 2006, s.388; National Minimum Wage Regulations 2015, reg. 59
Destruction
Data for tax base calculation and submission (PAYE/RTI)
Data details
Definition
e.g., sick leave, maternity/paternity, contract end
Data conservation rules
Active base:
Until completion of relevant HMRC submission
Income Tax (Pay As You Earn) Regulations 2003
Intermediate archiving:
3 years from end of tax year (HMRC minimum)
recommended 6 years for limitation periods
Destruction
Payslips
Data details
Definition
false
Definition
Number of children, marital status
Data conservation rules
Active base:
Until payslip delivered to employee
Employment Rights Act 1996
Intermediate archiving:
Minimum 3 years (Employment Rights Act 1996) – recommended 6 years; certain pension data up to 75 years
Destruction
Data subject (1)
A data subject is any person whose data is collected, retained or processed by the data processing. e.g. In a recruitement process, any candidate for a position proposed in recruitement management process
- Employees
Attribution / Pas d'utilisation commerciale
CC-BY-NC