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Implementing Global HR: From Enterprise Model to Live Workforce · Module 4 · Legal Entities, LDGs, PSUs, TRUs and Business Units

Legal employers, PSUs and TRUs

Lesson 33 of 175 · 3 min

Three designations, and the confusion between them is mostly resolved by asking what each one does. Legal employer — who the employment contract is with. It determines statutory employment obligations, service dates, and which workers appear together for employer-level reporting. PSU — who files the payroll statutory returns; in some legislations a PSU may aggregate several legal employers, in others it is one-to-one. TRU — the reference under which tax and social insurance are reported, and one PSU may have several. Three patterns you will meet and should recognise. One-to-one-to-one: one entity is the legal employer, the PSU and the TRU — simplest, and very common in single-registration countries. One PSU, several legal employers: group filing, where the legislation permits it. One PSU, several TRUs: separate tax references for different sites or business lines. And the important part, which is the same rule this catalogue applies to tax. You do…

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In this module: Module 4 · Legal Entities, LDGs, PSUs, TRUs and Business Units

  1. 1What we are building
  2. 2The decisions you cannot undo
  3. 3The object map
  4. 4Legislative data groupsFree preview
  5. 5Legal employers, PSUs and TRUs
  6. 6Running the structure design workshop
  7. 7Four worked country models
  8. 8Legal jurisdictions and authorities
  9. 9Creating legal entities
  10. 10Designating legal employers, PSUs and TRUs
  11. 11Creating legislative data groups
  12. 12Business units
  13. 13Reference data sets
  14. 14Associating business units with legal employers
  15. 15Deduction levels and calculation cards
  16. 16Proving the structure works
  17. 17What breaksFree preview
  18. 18Lab briefing: the Northwind structure
  19. 19Lab solution walkthrough