Professional November 2024

COMPLIANCE

PLAIN SAILING: NAVIGATING A BLOCKBUSTER YEAR

Simon Parsons MSc FCIPPdip MBCS, director of UK compliance strategies at SD Worx, offers advice on how to go with the flow when it comes to increasing compliance complexities

T his year is set to be a landmark one in payroll. In the last parliament, we saw significant shifts in the national minimum wage (NMW) and a flurry of announcements concerning flexible working and paid or unpaid leave. Now, with Labour at the helm of the employment law agenda, the world of work is gearing up for a whirlwind of manifesto commitments set to bring sweeping changes. While these changes spell good news for employees and society, for business leaders this evolving legislation brings a whole new level of complexity to payroll compliance. As employers look ahead to a raft of new legislation to navigate, payroll professionals must use this time to get up to date with financial planning and ensure that compliance is top of the agenda. Marking the United Nation’s International Equal Pay Day in September served as an important reminder on navigating legislation and payroll compliance. So, which policies are likely to have the greatest impact on payroll teams, how can they adapt to evolving legislation and what can organisations do to apply a proactive approach to compliance? The current state of payroll compliance Historically, compliance has not been straightforward. The many intricacies

of payroll make this an area where businesses can fall short, without necessarily realising it. One factor that has already tripped up many British organisations is the NMW and national living wage (NLW). “As employers look ahead to a raft of new legislation to navigate, payroll professionals must use this time to get up to date with financial planning and ensure that compliance is top of the agenda” For instance, in February 2024, the government named and shamed more than 500 employers that had failed to pay their lowest-paid staff the minimum wage, with 39% of them failing to meet NMW obligations. Affecting 172,000 workers and leaving them almost £16 million out of pocket, not only did this deeply impact

employees, but brought lasting damage to employers’ reputations and hefty fines. Even large employers with in-house human resources (HR) and payroll teams can be guilty of breaching payroll rules. So, what compliance challenges are on the horizon and how do businesses ensure that they avoid the serious consequences of a breach? The plan to make work pay Under Keir Starmer’s new Labour government, it’s expected that employers will have a new challenge to contend with – the Single Enforcer. In contrast with the previous government’s approach of long waiting lists and slow outcomes through the courts, this proposal seeks to shake up employment law and bring faster results for employees. This means businesses need to get their payroll up to scratch, and fast. The government’s plan to ‘make work pay’ (see https://ow.ly/QjMe50Tvoa3) sets out key goals that seek to strengthen the rights of workers. Employers should expect changes to the NLW, a crackdown on age discrimination and a new focus on holiday pay – a part of payroll that currently shows high levels of non-compliance. The plan also states that employees will have basic rights from day one to parental leave, sick pay, and protection from unfair dismissal,

| Professional in Payroll, Pensions and Reward | November 2024 | Issue 105 30

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