Results for “usc_info_source”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

PAY_IE_PAYE_DETAILS_F is a payroll table owned by the HR schema in Oracle E-Business Suite (validated in 12.1.1 and 12.2.2). It stores the Irish PAYE (Pay As You Earn) income tax details for an assignment, together with Universal Social Charge (USC) parameters. The table is date tracked, meaning each logical record is represented by multiple physical rows delimited by EFFECTIVE_START_DATE and EFFECTIVE_END_DATE, preserving a full audit history of statutory tax configuration changes over time.

The table functions as a configuration and calculation source for the Irish payroll legislative engine. Values held here drive the calculation of PAYE, tax credits, standard rate cut-offs, and USC liabilities during payroll processing. The documented schema contains 61 columns.

From a Data Vault modeling perspective, the mined foreign-key structure classifies this object heuristically as standalone. This is a modeling suggestion only: the table does not exhibit a strong hub-and-link dependency pattern, but its date-tracked, assignment-scoped attributes with descriptive tax values are consistent with a satellite pattern keyed to an assignment hub.

Key Information Stored

The primary surrogate key is defined by the unique index PAY_IE_PAYE_DETAILS_F_PK, comprising PAYE_DETAILS_ID, EFFECTIVE_START_DATE, and EFFECTIVE_END_DATE. There is no separate single-column business key documented; the date-tracked composite above is the sole unique candidate. Important columns include:

• PAYE_DETAILS_ID — surrogate identifier for the PAYE detail record.
• EFFECTIVE_START_DATE / EFFECTIVE_END_DATE — date-tracked validity window.
• ASSIGNMENT_ID — the assignment to which the PAYE details apply.
• INFO_SOURCE — origin of the record (for example, certificate or manual entry).
• TAX_BASIS and TAX_ASSESS_BASIS — the basis on which tax is assessed.
• CERTIFICATE_START_DATE, CERTIFICATE_END_DATE, CERTIFICATE_ISSUE_DATE — Revenue certificate validity and issue dates.
• WEEKLY_TAX_CREDIT, MONTHLY_TAX_CREDIT, YRLY_TAX_CRED — tax credit amounts at weekly, monthly, and yearly frequencies.
• WEEKLY_STD_RATE_CUT_OFF, MONTHLY_STD_RATE_CUT_OFF — standard rate cut-off thresholds.
• YRLY_TAX_RATE_1 through TAX_RATE_5 with monthly and weekly variants — graduated PAYE rate bands.
• IN_EXEMPT_USC, USC_TAX_BASIS, USC_INFO_SOURCE, TOTAL_USC_PAY_TODATE, TOTAL_USC_TAX_TODATE — USC exemption, basis, and year-to-date accumulators.
• USC_RATE_1 through USC_RATE_5 with USC_YRLY_CUTOFF_n, USC_MTHLY_CUTOFF_n, USC_WKLY_CUTOFF_n — USC rate bands and cut-offs by frequency.
• WHO columns: OBJECT_VERSION_NUMBER, CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_DATE, REQUEST_ID, PROGRAM_ID.

Common Use Cases and Queries

Typical uses include auditing an assignment's tax configuration at a point in time, reconciling PAYE/USC setup against Revenue certificates, and feeding payroll calculation validation reports. A point-in-time lookup for an assignment uses the date-tracked window:

• SELECT * FROM hr.pay_ie_paye_details_f WHERE assignment_id = :p_assignment_id AND TRUNC(SYSDATE) BETWEEN effective_start_date AND effective_end_date;
• SELECT assignment_id, COUNT(*) FROM hr.pay_ie_paye_details_f GROUP BY assignment_id HAVING COUNT(*) > 1; — detect duplicates across periods.
• Joining to assignment and person tables confirms the employee context for reporting: ... JOIN hr.per_all_assignments_f a ON a.assignment_id = p.assignment_id.
• Extract current USC rates: SELECT usc_rate_1, usc_rate_2, usc_yrly_cutoff_1 FROM hr.pay_ie_paye_details_f WHERE ...

Related Objects

The mined relationship data classifies this table as standalone, so documented foreign keys are limited. Significant related objects include:

• HR.PER_ALL_ASSIGNMENTS_F — joined on ASSIGNMENT_ID; provides assignment and person context.
• HR.PAY_IE_PAYE_DETAILS_F_PK — the unique index enforcing the composite primary key.
• Irish payroll calculation elements and the payroll legislation engine (PAY module) that read these rows to derive PAYE and USC deductions.
• HR.PAY_ELEMENT_ENTRIES_F and payroll run results archives, which store computed PAYE/USC values derived from this configuration.
• Date-tracked assignment and element-entry views used in reporting that resolve the appropriate PAYE_DETAILS_ID for a given effective date.