Setup Considerations: statutory profiles

What this achieves

A statutory profile is where your payroll meets the law, and a wrong figure here is wrong for everyone the profile covers, in every period it has been in force. The decisions below are about accuracy and provenance rather than convenience.

Decision 1: where your figures come from

Humavera can prefill canonical reference values for some regimes, and the profile records a citation for the figures you enter. Neither of those makes the figures correct — you are the one publishing them into live payroll.

Settle before you configure who is accountable for the rates: your finance team, your payroll provider, or an external adviser. Record that decision in the profile’s source field so the next person knows what they are looking at.

Example: a source note naming the HMRC guidance and the date it was reviewed lets someone confirm HC Corp UK Ltd’s figures a year later. A blank source note means re-deriving them from scratch.

Decision 2: effective dating

Profiles are effective-dated and a run applies the version in force for its pay date. That gives you a choice each time rules change.

Option	Description
A new profile with a new effective date	The correct approach for a rule change, such as a new tax year. Prior periods keep the figures they were paid on.
Editing the existing profile	Only appropriate for correcting a figure that was wrong from the start. It changes what future runs calculate for the whole period the profile covers.

Example: HC Corp UK Ltd’s 2026/27 rates go in as a profile effective 6 April 2026. The 2025/26 profile stays exactly as it was, so payslips already issued remain reproducible.

Stage the change ahead of the date where you can. A profile dated in the future is inert until its date arrives, so it can be prepared and checked calmly rather than on the morning of the first run of the year.

Decision 3: one profile per jurisdiction you actually pay in

You need a profile for every jurisdiction your legal entities employ people in, and only those. A profile with no entity behind it is maintenance you have taken on for nothing.

Example: HC Corp UK Ltd needs a United Kingdom profile. HC Corp Inc. needs its own, because it is a separate entity in a separate jurisdiction with its own rules — and so do the group’s Côte d’Ivoire and Egypt entities. One profile per jurisdiction you employ in, not one for the group.

Decision 4: how much of the form applies to you

The calculation method determines which sections appear, and several sections exist for regimes other than yours. Do not fill in a section your method did not ask for.

Example: end-of-service gratuity and the Egyptian statutory funds are real sections for the regimes that need them. Neither applies to a United Kingdom profile, and neither should be configured on one.

Decision 5: the optional charges that are off by default

Two settings are deliberately off unless you turn them on, because whether they are correct depends on local law and on advice you must obtain yourself.

Option	Description
Waiver taxation	Whether a waived loan balance is added to taxable pay on the next run, with an equal offset so no extra cash is paid. Off by default.
Employer loans as a taxable benefit	Whether loans priced below an official rate generate a taxable benefit each run. Every figure is yours; Humavera ships none. Off by default.

Both carry real tax consequences for employees. Consult your tax adviser before enabling either, and record the basis in the source field.

What is expensive to change later

Decision	Cost of changing later
A rate or threshold that was wrong from the start	High. Every payslip calculated under it is wrong, and correcting them is an adjustment exercise, not an edit.
Calculation method	High. It determines which statutory sections apply, so changing it re-bases the whole profile.
Effective date of a live profile	High. It moves which periods the rules applied to.
Adding a future-dated profile	Low. This is the intended way to handle a rule change.
Source note	Low, and worth keeping current.

What happens next

With profiles in place, confirm each legal entity is pointing at the jurisdiction you expect, then check that a profile covers the period before each new tax year’s first run. After that, statutory deduction is something runs do rather than something you maintain per period.