This month in 04:05, discover The Unseen Burden on Payroll Teams, The Cloud Migration Imperative and The Golden Path to Payroll.
04:05 GLOBAL PAYROLL
ISSUE 14 I 2025
Selecting a Global Payroll Tech Stack
CARRYING THE PAYSLIP ALONE The Unseen Burden on Payroll Teams
THE GOLDEN PATH TO PAYROLL Getting Into Payroll Isn’t a Fluke Anymore
PAYROLL HEROES When Payday Goes Silent
04:05 FOREWORD
Shaping the Future
This month, Rick Hammell walks us through How to Choose the Best Global Payroll Tech Stack . Helen Dooley’s Behind the Payslip reminds us that every single payroll delay has a very real human impact, and Ayşe Nazmiye Uça asks, If Young People Are the Future… Why Are They Still Waiting? We also debut Law in Real Life , a new series from Nilly Gul that promises to unravel the nuances of workplace laws and regulations as they play out in the real world. We’re proud to platform these voices and perspectives and grateful to our contributors who share their own questions, unique perspectives, and hard-won answers in these pages every month. Our readers are an equally invaluable asset; thank you for your curiosity and your insights. It’s reassuring to know that the next chapter of global payroll is being written by people who care, who think critically, and who act with purpose. Here’s to asking better questions. Together.
A remarkable thing about the global payroll community is that, amid their daily responsibilities, sudden compliance demands, a fast-evolving tech landscape and navigating change, payroll professionals are also quietly but significantly shaping the future. We are always inspired to hear from GPA members and 04:05 readers about their lived experiences and opinions. Pooling knowledge helps us all to ask better questions. Not just about what’s next but about what should come next.
Melanie Pizzey
Melanie Pizzey GPA CEO
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04:05 CONTENTS
20 GLOBAL BEHIND THE PAYSLIP: REAL STORIES FROM PAYROLL HEROES When payday goes silent 26 GLOBAL BETWEEN THE LINES Vickie Graham managing director at Reward Strategy 26 38 GLOBAL EORS CAN DOMINATE THE SERVICE PROVIDER MARKET The EOR and AOR models are undergoing a transformation 46 GLOBAL ACT NOW The cloud migration imperative
SELECTING A GLOBAL PAYROLL TECH STACK Strong integration, compliance automation, and employee-focused design 50 AMERICAS SCARCITY OF TAX LAW CLARITY PLAGUES U.S. PAYROLL The One Big Beautiful Bill Act 58 GLOBAL IF YOUNG PEOPLE ARE THE FUTURE… WHY ARE THEY STILL WAITING? The workforce handover has stalled 64 GLOBAL THE IMPACT OF EXCESSIVE AI USE Why responsible use matters in a digital age 74 GLOBAL WHEN PAYROLL GETS REAL Why resilient payment processes matter more than ever
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REGULARS
07 GLOBAL NEWS Interactive global payroll news 78 GLOBAL DIARY OF AN HR MANAGER 80 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 82 APAC ASIA BRIEFING Overview on Asia news 84 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 86 GLOBAL FIND A VENDOR
32 GLOBAL CARRYING THE PAYSLIP ALONE The unseen burden on payroll teams
14 APAC THE GOLDEN PATH TO PAYROLL Getting into payroll isn’t a fluke anymore
42 APAC LAW IN REAL LIFE
A comprehensive list of suppliers to the global payroll industry
Welcome to Law in Real Life, where the rules are written in ink, but real life writes its own script
The GPA , 49 Greek St, Soho, London W1D 4EG. Tel: +44 (0)203 871 8870 Melanie Pizzey - CEO and 04:05 Executive Editor: melanie@gpa.net Rich Robins - 04:05 Designer: hello@megandmore.co.uk Hayleigh Blinkhorne - events/vendors/advertising: hayleigh@gpa.net General enquiries/mentor scheme/training : - info@gpa.net Michael Baer - US contributor: mike@gpa.net Nilufer Gul - GM APAC/Australia: nilufer@gpa.net Tel: +61 (0)413 749 714 CONTACTS
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WHY RESILIENT PAYMENT PROCESSES ARE INTEGRAL TO GLOBAL PAYROLL
As organisations expand across borders and recruit from a global talent pool, the complexity of paying people accurately and on time also grows. Payroll professionals know this better than anyone, yet the challenge of building secure, efficient, and compliant international payment processes can too often be left unaddressed until something goes wrong.
Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more. 04:05 GLOBAL NEWS
UK
Philippines
Global
Ghana
Government calls for evidence on unpaid internships Read more...
DOLE urges employers to comply Read more...
New Managed Payroll Director at Symatrix Read more...
More than 67,000 ‘Ghost Workers’ found on payroll Read more...
UAE
US
UK
Canada
Compensation for employee’s unused
Employees getting pay information from AI Read more...
HMRC announces new PAYE service and Roadmap Read more...
Taxes are still families’ biggest single expense Read more...
annual leave Read more...
France
Global
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
New Zealand
Cloud migration is critical for ageing HR systems Read more...
Revived tax benefits scheme for rural businesses Read more...
Legislation to discuss pay likely to
pass into law Read more...
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Rick Hammell, Founder of Helios, guides leaders in selecting a global payroll tech stack that supports sustainable business growth. It emphasizes building a solid foundation with strong integration, compliance automation, and employee-focused design to avoid fragmentation and enable seamless scale. How to Choose the Best Global Payroll Tech Stack for Business Growth
Author: Rick Hammell With over 18 years of experience in Global HR Operations management, Rick Hammell is currently the Founder and CEO of Helios, a new HCM and Payments platform. He is also the Founder of Atlas, a company he established in 2015 which empowers companies to expand into new markets efficiently, rapidly, and with strict adherence to compliance standards. Under Rick’s visionary leadership, Atlas experienced a remarkable transformation, evolving from a local startup into a renowned global tech firm with a network of 19 offices worldwide, allowing the organization to provide exceptional support to clients in over 160 countries. Notably, Atlas secured two significant funding rounds, amounting to $20 million in 2020 and $200 million in 2022. Rick was honored with the EY Entrepreneur of the Year Midwest award in 2021 in recognition of his achievements.
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A s companies expand into new markets, grow more complex, but nowhere is that complexity more critical than in global payroll. It’s one of the most regulated, error-sensitive and employee-visible processes any business manages. Yet despite its their operations
importance, organizations treat payroll technology as an afterthought, ending up with a fragmented mix of local vendors, manual processes and siloed data. Leaders who don’t address this challenge risk integration chaos: multiple local vendors that don’t communicate, siloed HR and finance
data and manual compliance tracking. The result? Errors, missed deadlines, fines and frustrated employees. All of which are serious obstacles for any company pursuing international growth. Building the right global payroll tech stack is more
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Your payroll engine should handle diverse pay rules, local tax calculations, multiple currencies and statutory benefits while maintaining a single source of truth for accurate global reporting.
Integration: Avoiding Siloes and Manual Errors Even the most sophisticated payroll engine is ineffective without seamless integration with the broader HR and finance ecosystem. Payroll systems need to exchange data seamlessly with your HRIS, time and attendance, expense management and Enterprise Resource Planning (ERP) systems. Modern tech stacks achieve this through robust API layers, often RESTful APIs, that ensure consistent,
than flashy features. The right global payroll tech stake has the architecture to grow with your business, deliver compliance at scale and enhance employee experience. The Core Payroll Engine: Your Foundation for Scale A robust core payroll engine is the first requirement. For multinational companies, this platform must be built with multi-country support in mind. It cannot be a local system retrofitted for global use. Your payroll engine should handle diverse pay rules,
local tax calculations, multiple currencies and statutory benefits while maintaining a single source of truth for accurate global reporting. Choosing the wrong foundation can lock you into costly workarounds and manual fixes that don’t scale. Technical buyers should evaluate whether the payroll engine is built on cloud- native, multi-tenant architecture, which supports global scale without performance degradation. Regional data resources may also be necessary to comply with data residency and sovereignty requirements, especially in regions with strict privacy laws.
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constantly changing local regulations. Tax rates, filing deadlines and statutory benefit rules vary across jurisdictions and change frequently. Your payroll technology must embed compliance automation, offering real- time regulatory feeds, automated country- specific validations and audit-ready reporting. Compliance needs to be a core feature of your payroll strategy. It should not be added as an afterthought. Built-in statutory updates help teams keep pace with shifting rules, while error- detection engines flag inconsistencies before submission. Security is also non- negotiable. Systems should support role- based access controls (RBAC) to enforce permissions, with AES- 256 encryption for data in transit and at rest. Vendors should demonstrate compliance with global privacy frameworks like GDPR and local data protection laws.
secure, real-time data exchange. Webhooks and standardized data models help keep systems in sync, reducing error- prone manual uploads or flat-file transfers. Leaders evaluating new solutions should ask: How well does this
A strong compliance management infrastructure minimizes risk, protects your reputation and prevents costly fines or legal challenges that can derail expansion plans. Employee Experience: The Frontline of Your Employer Brand Modern payroll goes beyond back-office operations; it directly shapes an employee’s experience. Today’s workforce expects pay that is delivered on time, error-free, and presented in a clear, understandable way. A scalable global payroll tech stack must prioritize employee-facing design. That means intuitive, localized self-service portals and support for multiple languages and currencies. It also offers mobile access for on- the-go employees and support for accessibility standards like Web Content Accessibility Guidelines (WCAG). More
system integrate with our current infrastructure? Can it adapt to our future roadmap?
Does this platform offer an open API strategy? How flexible is its data mapping for different source systems? A truly integrated payroll system does more than automate transactions; it empowers real-time insights across HR, finance and compliance. Building Trust and Reducing Risk with Compliance Tracking Global payroll is subject to
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your business strategy and ready to support sustainable growth. It requires careful evaluation of your core engine, integration capabilities, compliance automation, employee experience, and advanced analytics. When leaders invest in a tech stack that delivers core processing, seamless integration, built-in compliance and a great employee experience, payroll transforms from a back-office obligation into a strategic enabler of global success. Companies that invest in these capabilities do more than avoid errors and fines. They position themselves to scale confidently, compete more effectively and deliver a superior experience to every employee, everywhere in the world.
A scalable global payroll tech stack must prioritize employee-facing design. That means intuitive, localized self-service portals and support for multiple languages and currencies.
importantly, it needs to offer a consistent experience no matter where teams are located. When done well, this reduces helpdesk tickets, boosts employee trust and supports retention, especially in highly competitive talent markets. Advanced Reporting and Analytics Finally, a modern payroll stack should offer advanced reporting and analytics that deliver real value to leadership. This means consolidated dashboards that provide
global visibility while supporting drill-down views by country, entity or business unit. Leading systems now use predictive analytics to flag potential errors, identify compliance risks and model workforce cost scenarios. This empowers payroll teams to shift from reactive problem-solving to proactive strategy. A Strategic Approach for Sustainable Growth
Selecting the right global payroll tech
stack means creating a foundation aligned with
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Payroll as a career: Insights from senior payro professionals
Payroll as a career: Insights from senior payroll professionals Payroll as a career: Insights from senior payroll professionals Download the white paper
Download the white paper
Download the white paper
04:05 APAC
Getting into payroll isn’t a fluke anymore. In Australia and beyond, a proper pathway is taking shape, built on early insight, real-world learning, and industry support. The Golden Path to Payroll
A sk anyone in payroll how they got here, and chances are they’ll say they tripped and landed in it. Payroll has been the middle child of the business world for a long time: reliable, steady, always there, but rarely in the spotlight. It holds everything together but is often the last to be acknowledged. Speaking as a middle child who works in payroll… I know a thing or two about being quietly essential. It’s not that people aren’t choosing payroll. It’s more about how it’s been positioned, and the fact that most people don’t even know it’s an option. Payroll has been
Author: Nilufer (Nilly) Gul Nilly Gul is the GM, APAC at the GPA. She’s passionate about payroll and all the people who make it work. With experience in global payroll sales, recruitment, compliance, process improvement, and relationship management, Nilly understands the industry from every angle. She’s all about creating spaces— events, programs, and conversations—where payroll professionals can connect, share, and grow. Her mission? To make payroll a career people choose, not just fall into.
largely invisible. It’s rarely discussed as a career path and still seen and treated as a back-office function, with no clear way in. That was the starting point for the Payroll Pathway Initiative. It began with the “Payroll is a Career” campaign, a focused effort to raise payroll’s profile and increase awareness of it as a defined, valuable profession. For years, payroll was seen more as a task than a career. So, I started talking to career advisors, teachers, students, education networks, and even parents. These conversations led to
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defined, valuable profession. “
It began with the “Payroll is a Career” campaign, a focused effort to raise payroll’s profile and increase awareness of it as a
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new opportunities, including a collaboration with the Association of Independent Schools in NSW. From there, a formal payroll work placement program took shape. We focused on students undertaking VET, Vocational Education and Training, a form of education in Australia that provides job-ready skills through practical, hands- on learning. The VET sector plays a central role in workforce development and addresses skills shortages across industries. Students often study Financial Services or Business Services, where payroll is briefly introduced as part of the broader curriculum. A key part of these VET programs is completing a 35-hour work placement.
But with hybrid and remote work on the rise, placements became harder to secure. Many students risked missing out. To meet this challenge, the NSW government introduced simulated and virtual work placements, allowing students to complete their hours in structured environments. I aligned the Payroll Pathway with this initiative, adapting it to deliver payroll-specific content in schools or simulated settings, guided by teachers and facilitators. Then, in partnership with the Youth Partnership, Association of Independent Schools, Catholic Schools NSW, and the NSW Department of Education, we delivered a state-wide Virtual Work Placement Week.
Students gathered in designated locations and followed a structured program. They heard from industry professionals on payslips, tax, superannuation, employment standards, legislation, payroll processing, and more. They also joined mentoring sessions with payroll professionals from across Australia, a chance to ask questions, Many linked the content to their own part-time work. Payroll stopped being abstract. It became real. Importantly, the Payroll Pathway isn’t just for students. It’s open to anyone looking to start a career in payroll, whether changing industries, returning to work, or seeking a new direction. The program offers a clear entry point for those who wouldn’t otherwise know where to begin. understand career opportunities, and connect learning to real jobs.
I think of payroll like Wi-Fi: invisible when it’s working, impossible to ignore when it’s not.
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Pour homme. Pour femme. Pour Pay Day.
Discover the allure of global payroll and mobility at www.activpayroll.com/love
The Payroll Pathway does the same. It takes something overlooked and makes it visible. Once people see how it works and are given space to explore, they respond. What looks like disinterest is usually just unfamiliarity. That’s why early exposure matters. Creating entry points is only half the story. The other half is how the industry responds. If we want payroll to be seen as a career of choice, we need more than awareness, we need action. We need to take people on and help them grow. Employers: This is Your Opportunity The next generation is starting to see payroll differently. Through this initiative, students and new entrants are discovering payroll early, with structure, support, and a real sense of what the profession can offer. For many, it’s the first time they’ve been shown that payroll isn’t just
admin, it’s a career worth choosing. More people will soon be looking to enter the industry, curious, informed, and ready to learn. What’s needed now is support. Employers open to entry-level talent. Leaders willing to shape what comes next. A role, a mentor, a seat at the table. Most careers have clear entry points. Payroll has often been something people stumbled into. The Payroll Pathway changes that by building the track that should have existed all along. And we’re not stopping here. We’re developing training modules for other countries, expanding the Pathway globally. Payroll may look different around the world, but the need for structure, visibility, and early support is the same. Not “I fell into it.” But “I chose this.” And that changes everything.
Payroll is often seen as transactional. But it requires critical thinking, attention to detail, legislative knowledge, and a high level of responsibility. It affects every employee, every pay cycle, yet the people behind it often go unseen. I think of payroll like Wi-Fi: invisible when it’s working, impossible to ignore when it’s not. And because it’s rarely explained or explored, few understand how it works, let alone see themselves doing it. What stood out most during the work placement was student engagement. Many said they had never realised how connected payroll was to their lives. Nearly half said they were seriously considering it as a career. Some have already followed up to ask how to get started. Real change starts with a shift in perception. The iPhone didn’t just add features; it changed how people saw phones. What once seemed complicated became part of daily life.
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Don’s £80k salary vanished into thin air on payday. No money, no message, no explanation. His team woke to empty accounts and a thousand questions. But who’s really responsible when payroll goes wrong? Behind the Pa from Payroll H When Payday Goes Silent
Author: Helen Dooley Helen Dooley is the Chief Commercial Officer at CR Payroll. Through her experience in multiple disciplines and verticals, she brings decades of experience and a genuine passion for client support and problem-solving. Helen believes in the power of listening and the value of gaining different perspectives. The CR Payroll team are the emergency responders of payroll, spotting issues before they snowball. With years of expertise and a sixth (payroll) sense, they create bulletproof contingency plans to keep payroll running smoothly. From last-minute curveballs to system meltdowns, they’ve seen it all, and fixed it. Their proactive approach ensures businesses can rest easy knowing payroll is in expert hands.
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ayslip: Real Stories Heroes
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How in this day and age are we still waking up to radio silence on payday?
would have known by Wednesday that payments were going to fail. The technology exists to flag these issues; systems don’t just surprise us anymore. The Human Cost of System Failures But let’s talk about the real impact. Don’s story isn’t unique, but the consequences vary wildly depending on who’s affected. A 19-year-old living at home might shrug off a delayed payday. Someone applying for a mortgage? That’s a different story entirely. “One failed payment can torpedo a mortgage application,” explains David, a financial adviser.
D on certainly didn’t expect to start his Thursday morning fielding frantic WhatsApp messages from his team: “Nothing in my account, what’s going on?” The irony wasn’t lost on him. As an £80k salaried manager in the private house and car loan. Really perfect timing for a payroll catastrophe. But here’s the thing, whilst Don and his partner Michelle were frantically checking bank balances and wondering if they’d dreamt up their salaries, somewhere in the building, the payroll team was probably having an even worse morning. The Domino Effect of Silence “The worst part wasn’t the missing money,” shares sector, Don had just committed to a new
Sarah, an operations manager who’s been through similar chaos. “It was the complete lack of communication. We’re adults, we can handle delays if we know what’s happening.” Don’s situation highlights a critical question: When payroll fails, who owns the conversation with staff? The answer isn’t as straightforward as you might think. Here’s what likely happened behind the scenes: bank files should have been processed three days before Thursday’s payday. Someone, somewhere,
Don’s situation highlights a critical question: When payroll fails, who owns the conversation with staff? The answer isn’t as straightforward as you might think.
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“Lenders don’t care about your excuses; they see gaps in salary payments as red flags.” The twist? Don’s mortgage application was due that very week. What should have been a routine administrative process nearly derailed
If payroll knows on Wednesday that Thursday’s payments will fail, why isn’t there a company-wide email explaining the situation and timeline for resolution? Even if it’s a “we don’t know yet”.
months of planning. When Payroll Becomes the Scapegoat Here’s where it gets
Management decisions that impact processing deadlines “We’re often the messengers getting shot,” admits Claire, a payroll specialist with 15 years’ experience. “People need someone to blame, and we’re the visible face of the problem.” The 24-Hour Reality Check The harsh truth about emergency payments? Most banks require 24 hours minimum for bulk transfers, if you have the funds available to move. Same-day payments for individual staff members? Possible, but expensive and time-consuming when you’re dealing with hundreds of employees.
This is where communication becomes crucial. If payroll knows on Wednesday that Thursday’s payments will fail, why isn’t there a company-wide email explaining the situation and timeline for resolution? Even if it’s a “we don’t know yet”. The Ripple Effect at Home The human element often gets overlooked. Don’s stress became Michelle’s stress. Suddenly, their evening was consumed by financial anxiety, contingency planning, and damage control. Don’s job satisfaction, which comes from leading a successful team? Gone, replaced by the awkwardness
interesting, and where we need to defend our payroll heroes. Not everything that goes wrong is actually payroll’s fault. They can only work with the information they’re given. Consider these common scenarios: New starters whose paperwork arrives last minute Late timesheets with incorrect dates Bank file issues that originate from IT systems
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highlighted systematic issues that many organisations still haven’t addressed. Next time payroll goes wrong: Communicate. Communicate. Communicate. Have you identified the Who in your organisation?
of explaining to your staff why their pay has vanished. “It’s not just about the money,” reflects Tom, an HR director. “It’s about trust. When payroll fails without explanation, it damages the psychological contract between employer and employee.” The Communication Conundrum So, who should communicate when things go wrong? The answer depends on your organisation’s structure, but here’s a thought: whoever has the authority to make decisions about resolution should be the one explaining the situation to staff. Payroll teams can lack the authority to make promises about timing or authorise emergency payments. They’re stuck in the uncomfortable position of knowing there’s a problem but being unable to influence concrete solutions. And
their cries are often ignored. Learning from the Chaos Don’s story had a happy ending, payments were finally processed, and his mortgage application survived the hiccup. But the experience
Share Your Story If you have a story, whether it’s a disaster narrowly averted or a triumph no one celebrated, please send it through. A one-liner or a few paragraphs, we’d love to hear from you. And remember, don’t assume others’ stories are more interesting than yours. Every payroll professional has unique experiences worth sharing. If you prefer talking through your experiences, we’re happy to arrange a quick call. When was the last time your payroll team saved the day? We’re waiting to hear your story. Send your stories confidentially to: helen.dooley@crpayrollsolutions.com Let’s shine a light on the people who keep the wheels turning and the payslips rolling. Because payroll is never just numbers - it’s the people behind them who make it work.
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04:05 INTERVIEW
Betwe
Vickie Graham has been proudly working within the payroll and reward profession for over 23 years. She is passionate about and potential of this vital sector and has become a trusted voice and respected leader across the industry. As Managing Director at Reward Strategy, Vickie continues her mission of advocating for innovation, regularly bringing together professionals to explore how emerging technologies—like AI— are shaping the future of payroll. championing the people, progress,
This interview has been edited for clarity.
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een the Lines GPA: What got you into payroll and HR, and on to There, I was introduced to payroll statutory
After I left CIPP, I was employed to introduce payroll and HR software in small and midsize businesses, raising awareness of the complexities with payroll. In these companies, often it’s a business owner who’s actually doing payroll, or they’re outsourcing it. That was a great experience, but the position of Managing Director at my current In this role, I make sure that we’re supporting the payroll and HR community through our thought leadership and through our content. I seek to challenge people to think about what they could and should be doing within their payroll role. employer, Reward Strategy, came up.
payments and all of the group’s core classes. It was a great opportunity to meet more payroll people and gave me much insight into the payroll world. As I talked to them, I started getting that understanding so that I could promote what we were doing. I didn’t just see it as doing marketing for a company. I saw it as critical for me to understand what payroll people are doing on the ground. Moving up in the organization to become Head of Business Development, at one point I led marketing, sales, membership services, and even was responsible for the organization’s HR and IT operations. I also advocated for payroll by overseeing the policy and research department.
where you are now? Vickie Graham: Out of college, I worked as an admin for a refuse company. That role included doing the weekly payrolls for temps as well as other admin roles. My site manager was the kind of manager that really supports you and mentors you and helps you realize your potential. A great influence. And he said to me: “What do you want to do? I think, based on your personality and your skill set, that you’d be better suited to a marketing or a PR role.” I answered an advert and was hired as a Marketing Assistant at the UK Institute of Payroll and Pensions Management, which is now the
We strive to provide content that makes
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the GPA because there are certain skills and expertise that need to be taught and mastered. But I think the main thing for someone new to the profession is to learn as much as you can and network as much as you can, and as quickly as you can, because payroll can be an amazing role. particularly if you’re a sole payroll practitioner and maybe the people who you’re reporting to don’t fully appreciate the role of payroll. If you are in that place, definitely join communities like GPA and Reward Strategy so you can develop that network and access the educational content. Payroll can also be very lonely within organizations, GPA: When it comes to leveraging technology in payroll, what have you observed? Vickie Graham: All through my 20-plus years observing payroll,
relay the message about payroll and its impact on the UK economy during National Payroll Week, when I spoke about it on 35 radio stations across the UK. GPA: What can you tell those just getting into payroll and those who want to move up? Vickie Graham: There are so many different directions that someone in payroll can go into, depending on what it is that you like about it. Of course, you can continue to be a payroll practitioner, someone who really wants to stay in the operational weeds of payroll. There’s growth and development there. Or, you can branch out into software development if your interests are more in the technology behind the processes and the automation. Obviously, there’s the global element of payroll as well, and I work very closely with
people think not only about what they’re doing and how they could be doing it differently, but also how they could be adding value to their organizations through providing--how they can demonstrate for payroll value and return on investment. GPA: Tell us about some of your most fulfilling data analysis and metrics that they’re accomplishments so far. Vickie Graham: When I was with CIPP, I helped the organization apply for chartered status in the UK. I got to go to the House of Parliament and pick up the certificate! The royal charter is so very prestigious, and it allowed the ability to grant chartered status for our members, which put them on a professional standing equal to those in accountancy or finance or HR, where their charters had existed for some time. Also, once I was able to
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technology has been a constant. That constant is not the technology itself—which is always changing—but the constant is the search for how can we leverage it. Payroll processing itself is very transactional. There’s a start point, there’s an end point. There are rules to follow in that process. So, we use RPA, and introduce AI and other technology with the aim of streamlining processes that can make you, the payroll professional, more effective and efficient. The question becomes: How much more efficient? Especially if you are not confident in the automation. Are you going to be having to check every single calculation manually? That defeats the purpose. If you can use technology to run a report, and are secure in knowing the output is correct, you are then limiting risk and becoming more effective as you realize the efficiencies. That’s when you need to ask: What do I need to do to upskill?
I think everybody always has this fear that technology means that there will be fewer jobs. Every single technological revolution over the course of history has demonstrated that we don’t have fewer jobs. It’s just those jobs are different. GPA: How should employers prioritize their approach to developing rewards in a rapidly changing employment environment? Vickie Graham: Employee expectations are rapidly changing. There are five generations in the workforce now. The younger generations that are coming in
are used to utilizing technology, with instant access to information and tools and things like that. So, their expectation as employees is very different than some of the “longer-serving” employees who are within organizations. For example, these newer generations don’t necessarily understand why they have to wait for a payday to get access to the money that they have already earned. So, we have earned wage access (EWA) programs emerging. Millennials like me and other, later generations, don’t expect to need to be in an office five days a week, 9 till 5.
But I think the main thing for someone new to the profession is to learn as much as you can and network as much as you can, and as quickly as you can, because payroll can be an amazing role.
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the scenes, they fail to fully understand the implications. Then payroll gets brought in later, and it’s too late at that point. Suddenly, the employer is noncompliant or they’re at risk of being noncompliant and being exposed to penalties. A good example in the UK came with the introduction of certain salary sacrifice for pension contributions. The intent of the law makes sense because there’s savings for the employee and the employer. But, if applied too aggressively and the reduction in reported
Payroll professionals also need to raise awareness of what they do. It’s not in their nature, but informing others of how much payroll does to fix errors as the process moves forward is necessary.
GPA: What do you think people outside of payroll commonly fail to consider about the payroll function? Vickie Graham: When organizations (and governments) introduce things without understanding what goes on behind
How can you make sure that your reward strategy is inclusive to get the best out of the team that you’ve got? This comes down to knowing the people, the data behind your payroll and making those recommendations to senior managers who are deciding how and where people work.
EMPO WITH M Access career growth, netwo
pay, if not for being able to fix them before pay is finalized. When payroll professionals normally report accuracy levels, they’re reporting the post-payroll accuracy levels, which are different than the pre-payroll accuracy levels. Payroll should start reporting the pre-payroll accuracy levels, saying: the accurate end result is accomplished after all of these checks are done to fix the inputs. At that point, the discussion can move to talk about what is involved in making those inputs sound.
pay goes below the national minimum wage, organizations not only are noncompliant but also could end up on a “name and shame” website that lists offenders. GPA: What’s next for the future of the payroll profession? Vickie Graham: In short, data analysis. This skill really will help elevate payroll professionals because it allows them to demonstrate strategic decision-making that’s based on the data that is
AI should not come at the exclusion of understanding how to calculate that gross- to-net pay. We need to make sure that we’re maintaining those skills for when systems go down, because we still need to pay people. Payroll professionals also need to raise awareness of what they do. It’s not in their nature, but informing others of how much payroll does to fix errors as the process moves forward is necessary. I call them “pre-payroll” problems, such as time sheet errors and late changes. All of them will lead to errors in
held within payroll. The upskill effort to learn analysis and
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Paying people correctly is one of the most fundamental responsibilities of any employer. So why are payroll teams still expected to carry that weight alone? As compliance demands grow and pressure mounts on people leaders, it is time to rethink who owns payroll and how organisations can support the experts doing the work. Carrying the Payslip Alone: The Unseen Burden on Payroll Teams
Author: Kirsty Martin
Kirsty Martin - General Manager, Customer at Yellow Canary - is an expert in Australian payroll compliance. With over 15 years of experience in payroll operations, Kirsty is passionate about solving compliance problems using automation technology, compliance expertise, and effective relationship building. Prior to joining Yellow Canary, Kirsty was a leader in payroll compliance, services, and operations. She later moved into consulting at a Big 4 firm, advising on end-to-end payroll optimisation for some of Australia’s leading brands in finance, manufacturing, and FMCG.
many upstream decisions shape the outcome. Human Resources defines job classifications, IT configures system logic, finance manages cost centres, Legal interprets Modern Awards and Enterprise Agreements, and executives set pay priorities.
Making sure employees are paid accurately and on time is a fundamental responsibility that relies on seamless collaboration across payroll and related teams. While payroll professionals execute the final pay run,
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Despite this collaboration, payroll often becomes the last line of defence, expected to reconcile imperfect data and deliver flawless pay runs under tight deadlines. This misalignment between shared inputs and concentrated
Despite this collaboration, payroll often becomes the last line of defence, expected to reconcile imperfect data and deliver flawless pay runs under tight deadlines.
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accountability places significant pressure on payroll teams, often making them the default problem solvers when issues arise. Burnout in Payroll Teams is Real environment, shaped by constant legislative updates, evolving compliance requirements, and often fragmented systems. This leaves payroll teams with little room for error. As a result, many payroll professionals routinely work late nights, weekends, and extra hours to manually correct errors, chase missing information, and respond to urgent queries from across the business. The stakes are high: every pay Payroll operates in a highly complex run affects real people, their ability to pay rent, cover groceries, or access leave entitlements. This sustained pressure is more than a resourcing
Accurate payroll fosters trust within the workforce, signals organisational integrity to regulators, and demonstrates strong governance to stakeholders.
issue. It signals a broader organisational challenge: when accountability rests so heavily on payroll alone, it creates an unsustainable burden that can lead to burnout and turnover. Recognising this challenge is the first step to creating a healthier, more balanced system. The Implications Reach Beyond Recruitment and organisations lose more than an employee. They lose vital institutional knowledge, an understanding of award conditions, historical pay practices, and system- specific nuances that are often undocumented but Turnover When payroll professionals leave,
critical to compliance. Replacing this expertise is time-consuming and costly. Recruitment and onboarding extend the period of heightened risk for payroll errors, which can cascade into compliance breaches, costly remediation, and regulatory scrutiny. Recent research by Yellow Canary reveals that one in five employers suspect payroll errors, with nearly 20% unsure. This widespread uncertainty increases pressure on payroll teams to deliver flawless pay runs, knowing mistakes can damage employee trust, engagement, and leadership credibility. The high stakes add to the workload and stress payroll professionals face daily.
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The Benefits of a Collaborative Approach to Payroll Alongside providing a safe workplace, making sure employees are paid accurately and on time is a fundamental obligation of every employer. Accurate payroll fosters trust within the workforce, signals organisational integrity to regulators, and demonstrates strong governance to stakeholders. When payroll operates within a collaborative, organisation gains multiple benefits: Shared responsibility means payroll teams are no longer carrying the cross-functional framework, the
burden alone, reducing stress, turnover and burnout. Employees receive the pay they are entitled to, without delay or confusion, which increases confidence and morale. Leadership demonstrates accountability, strong governance, and operational maturity. Regulators view the organisation as compliant and responsible, reducing the risk of audits or penalties. The business mitigates financial, legal, and reputational risks linked to payroll errors. Together, these outcomes create a virtuous cycle of engagement, stability,
and resilience that supports long-term
payroll compliance and organisational success. How Organisations Can Better Support Payroll Teams 1. Start with people, and start small Supporting payroll begins by truly listening to payroll professionals. Leaders and adjacent teams should take time to understand where payroll feels most stretched and overlooked. This is not about launching big projects. It is about simple, human steps. Set up regular check-ins to discuss pain points. Recognise high-pressure periods like End of Financial Year or system upgrades. Foster open communication between payroll, HR, IT, and finance teams. These small actions build trust, reduce isolation, and make sure payroll’s expertise is valued, not taken for granted.
Giving payroll a seat at the table alongside legal and audit teams in compliance and risk discussions elevates its strategic role and reduces single points of failure.
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Payroll Success is a Shared Responsibility Payroll teams play a vital, complex role and often face disproportionate pressure due to misaligned responsibilities. When organisations embrace payroll as a strategic partner and share accountability across teams, everyone benefits. Payroll professionals can deliver accurate pay with less stress and greater confidence. Employees receive their rightful pay on time, fostering trust and engagement. Leaders demonstrate governance that satisfies regulators and stakeholders alike. Behind every pay run is a person, each deserving to be paid correctly, supported thoroughly, and valued consistently. To uphold this responsibility, organisations must recognise and treat payroll professionals with the respect and support their critical role demands.
2. Build stronger processes that support people Once listening has highlighted key friction points, organisations can start improving processes. Fixing cumbersome workflows, like leave requests, timesheet approvals, or onboarding documentation. removes daily friction for payroll. Clear, standardised checklists, well-defined role descriptions, and reliable data flows reduce manual fixes and errors. These improvements allow payroll teams to spend less time firefighting and more on accurate pay delivery. Process improvements do not have to be massive or immediate; even incremental changes create meaningful relief. 3. Resource payroll as a critical compliance function Payroll is not merely an operational task. It is a compliance-critical area involving legal, financial, and reputational risk.
Organisations should invest in adequate staffing, ongoing professional development, and executive sponsorship for payroll functions. Giving payroll a seat at the table alongside legal and audit teams in compliance and risk discussions elevates its strategic role and reduces single points of failure. 4. Involve payroll early in upstream decisions Most payroll issues originate upstream, from unclear position descriptions and misclassified employees to uncommunicated system changes and ambiguous policies. Involving payroll professionals early in restructures, onboarding design, Enterprise Agreement negotiations, and system upgrades enables practical insights that prevent costly downstream errors. This early engagement empowers payroll to be proactive, reducing last-minute crisis management.
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The EOR (Employer of Record) and AOR (Agent of Record) models are undergoing a transformation, with payroll and compliance at the heart of the change. As the workforce landscape shifts and worker classifications become more complex, EORs are evolving from compliance processors into comprehensive talent orchestrators and could become the nucleus of the entire global talent supply ecosystem. How EORs Can Dominate the Service Provider Market
Author: Terri Gallagher Terri Gallagher, founder of Emberpath and Gallagher and Consultants, is a leading expert in AI-powered workforce solutions with over 20 years of experience transforming how organizations leverage gig talent. Through innovative technology and design thinking, she helps companies optimize their contingent workforce to drive productivity and growth. A recognized thought leader, Terri is an accomplished speaker, writer, and published author in workforce transformation.
I n short, EORs are not simply disrupting one category of the market for managing workers, they are poised to become the predominant service-provider model of the future. If EORs stay within their
own expanding market, they are expected to grow to $9 billion in the next few years. But EORs are well-positioned to unlock the value in a market worth $2 trillion by centralizing payroll, compliance, and workforce management.
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Payroll v. Payments to Nonemployees Businesses separate payroll for employees from payments to other workers that are categorized as non-employees for some very good reasons. Mixing the two types can cause compliance concerns, as employees are directly covered by their employers for tax withholding and reporting, unemployment insurance, labor regulations, and more. This is why non- employees most often are paid through separate
The progressive EORs are going beyond simply processing pay; they’re consolidating payment systems across all worker types.
mechanisms, often at a flat amount, sometimes triggered by invoices. Non-employees generally are not covered by the same tax and labor requirements and benefits that employees working for the same business may have. Keeping payments to these different types of
workers in two systems has made sense for many decades. Accounts payable handles the non- employees, and those non-employees are not tracked through the payroll systems. Payroll stays in its lane, only handling payments to employees. But this may be changing.
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Strategic Position EORs have three core key elements in their favor in offering worker management solutions for businesses: established legal and financial platforms, strong client relationships, and deep compliance expertise. This is not a solution in search of a problem. It’s market demand driving change. Customers already are asking EOR providers, “What else can you do for us?” The progressive EORs are going beyond simply processing pay; they’re consolidating payment systems across all worker types. This approach creates a unified platform that offers unparalleled visibility and control over the entire workforce. Why Now? Three converging forces make this evolution both urgent and inevitable: Market Demand : With the rise of freelancers and contractors,
landscape is becoming increasingly complex. EORs with strong compliance expertise are in a prime position to provide value by managing cross-border employment and worker classification. For EORs, early movers who embrace this change will set themselves apart in a competitive market, creating opportunities for contract extensions and substantial market share growth. However, making this transformation requires significant changes to existing offerings: Data : EORs must evolve from delivering backward-looking
there is growing demand for seamless, compliant workforce solutions. Companies are struggling with fragmented vendors and complex compliance across various worker classifications. Technological Evolution : New technologies, including talent marketplaces, agentic AI, and unified platforms, enable EORs to manage all worker types from a single system. Early adopter EORs are gaining competitive advantages by leveraging these tools to become talent orchestrators. Regulatory Complexity : The global regulatory
This evolution also requires unifying fragmented systems and workflows to create an integrated solution. Most EORs struggle with this today.
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