Payroll is evidence of the relationship, but does not alone determine how the period satisfies qualifying employment.
Establish the underlying service facts
Ask what work, if any, occurred and where, and document the nature of the absence. Do not invent a blanket rule that all paid leave counts or all leave breaks continuity. The relevant continuous foreign year must be supported under the applicable rule.
If the U.S. organization has been doing business for less than one year, assess L-1A new-office requirements, including sufficient premises, required foreign managerial or executive employment and ability to support the intended managerial or executive role within one year of approval. The maximum periods are cumulative within the same maximum-stay period, so a person who spent two years in the group's American operation in a specialised knowledge role has used part of the allowance unless a qualifying immediate prior year abroad makes a new period available. The first review should produce an eligibility map separating related-company proof, foreign employment, and primary U.S. managerial or executive duties.; each conclusion should point to the record that settles it.