To transfer employees under a TUPE situation, you can follow these steps:

• Under the Employees section, enter the leave date for the employees and save changes
• In the Payroll tab, enter the final pay for employees and finalise payslips
• Send the FPS to HMRC in the usual way. The leave date will appear on the FPS and will inform HMRC that the employees are no longer employed under this PAYE scheme.
• In the Employees section > Import & Export icon > Export employees to a csv file - choose the fields that you wish to export. BrightPay will default certain items such as name, address, NINO etc. However you can add as many fields to the export as you wish, ie gross pay to date, tax paid to date. Click 'continue', followed by Download.

The csv file will be saved in your pc's Downloads folder.

If the employees are being transferred to a brand new PAYE scheme, you can set up the new employer under 'Browse employers' > Add Employer. Set up the new company details and save.

• To import employees, go to the Employees section > Import & Export > Update/Import employees from a csv file.
• Select the csv file from your Downloads folder, followed by 'Open'.
• All employees employed in the old company within the tax year (including leavers) will be on the csv file, you can de-select any leavers so they do not get imported into the new employer.
• Click 'Match Header Row' for BrightPay to match as many fields as possible on the csv file

Important Note: The gross pay to date and tax paid to date, will not match any column on the import as a Starter declaration in the Starter / Leaver tab needs to be selected first

• Click 'Import'

Under TUPE rules, these employees are new starters in the new company so their start date is either the same date as their leave date in the old company or the next day. There should be no periods / days break between the 2 employment dates (including weekends)

If the employees are being transferred into an existing company, you can follow the same procedure for importing as outlined above.

Once the employees have been imported, go the the Employees section and select the first employee

• Enter the start date in the new company and select the appropriate Starter declaration 
• Enter previous employment Gross taxable pay and Gross tax
• Tick the TUPE field and enter the original pre-transfer start date 

• Save the changes

If the previous employer has ceased trading

Go back to the old employer under 'Browse Employers' > select the employer

In the RTI section > New > EPS

If there have been any recoverable amounts during the tax year, this can remain ticked

Select 'Final submission indicator' and tick that the scheme has ceased

Enter the cease date, then click 'Create' and send to HMRC

This will inform HMRC that the scheme is no longer active and trading

Please note: You do not need to delete the previous employer from BrightPay. The data will remain on your organisation and you can refer back to this at any point should you need to.

Transferring Pension schemes when employees are moving to new employer under TUPE

The employees will be treated as leavers in the old company so this will be reported to the pension provider on their final pension contribution summary (if this has already been sent then you will need to contact the provider directly).

The employees are then transferred under TUPE so will be treated as new starters with the new employer - enrol the employees in the pension scheme set up on BrightPay and submit the enrolment summary. The contribution summary is then sent as usual.

Note: There should be no missing days between 1 employment and the other under TUPE.

Transferring employees on maternity leave / SMP under TUPE

As BrightPay will not have the necessary data in the new employer to make the AWE calculations, it will require the user to enter the AWE amount manually.

1. Enter the maternity leave on the calendar - starting with the original maternity leave date
2. In the Average Weekly Earnings section, choose the last option 'I want to manually enter the average weekly earnings amount'