What happens when payroll looks beyond its usual boundaries? Our contributors explore new perspectives, models and possibilities for the global payroll profession.
ISSUE 28 I 2026 04:05 GLOBAL PAYROLL
Can You Be a Great HR Professional If You’ve Never Worked Outside HR? THE VALUE OF DIFFERENCE
BEYOND THE DASHBOARD What Cross-Border Payroll Takes in South Africa
LATEST FROM THE STATES This Year-End, Focus on Communication
GHOST PAYROLL, REAL MONEY A Payroll for Nobody
04:05 FOREWORD
Pushing the Boundaries of Payroll
and more connected to the wider business, we have the opportunity to think expansively about what the profession can become. This month in 04:05 , Rick Hammell shares an informative deep dive into The Death of the Traditional Global Payroll Aggregator Model . Our Between the Lines interview takes us into conversation with Vijaya Nair of Emplify Consulting FZE, and Denis Barnard asks, Can You Be a Great HR Professional If You’ve Never Worked Outside HR? Our contributors continue to remind us that global payroll is a dynamic and ever-changing industry, with the appetite and capacity to remake itself and evolve. Pushing boundaries doesn’t always mean we know exactly where they will lead. Sometimes it starts with being willing to look beyond them and ask what might be possible.
T here’s something fascinating about a profession whose boundaries keep moving. Global payroll has always sat across functions, countries, systems and people, but the scope of what we can do and the tools available to us keep expanding. That creates plenty of questions about where the payroll professional’s role begins and ends, what skills we need, and what we might be capable of if we permit ourselves to think beyond the familiar. New possibilities aren’t always about technology. Sometimes they are about perspective. Looking past our own professional disciplines, challenging established models, or just asking whether the way we have always approached something still makes sense. As payroll and the functions we intersect with become more visible
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08 GLOBAL
THE VALUE OF DIFFERENCE Can you be a great HR professional if you’ve never worked outside HR?
14 GLOBAL BETWEEN THE LINES
32 AFRICA BEYOND THE DASHBOARD What Cross-Border Payroll Takes in South Africa Paying remote teams across borders requires looking past software capabilities 38 AMERICAS LATEST FROM THE STATES This Year-End, Focus on Communication As required payroll reporting components continue to multiply for closing out 2026, there is no let-up in the pressure to file correctly for this year-end
Vijaya Nair a global HR leader with more than 40 years of experience across global payroll, immigration, HR operations, customer service, supplier management and shared services, spanning industries and regions 24 GLOBAL WHAT’S NEW AT THE GPA? Actually, this will be more of a who AND what’s new! Last month, we welcomed Sam Jones to the GPA team. He has definitely jumped in at the deep end, taking forward some brand-new initiatives we’ve been looking forward to sharing with you
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48 APAC PAYROLL IN REAL LIFE Charlie Brown Wasn’t a Fool When pay, job security and the cost of living collide 56 GLOBAL GHOST PAYROLL, REAL MONEY A Payroll for Nobody A news story from Nigeria that made headlines recently has been genuinely thought-provoking 64 GLOBAL THE DEATH OF THE TRADITIONAL GLOBAL PAYROLL AGGREGATOR MODEL For more than two decades, the global payroll industry has relied on a relatively
REGULARS
07 GLOBAL NEWS Interactive global payroll news 86 GLOBAL DIARY OF AN HR MANAGER 88 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 90 APAC ASIA BRIEFING Overview on Asia news 92 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 94 GLOBAL FIND A VENDOR
straightforward model to solve an extraordinarily complex problem
A comprehensive list of suppliers to the global payroll industry
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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Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more.
UK
US
UK
US
Government to reform work from
Experian’s Workday integration increases reach Read more...
Right to work compliance obligations expand Read more...
Employees uncomfortable with AI in payroll Read more...
home rights Read more...
Australia
Kuwait
Singapore
UAE
Sydney Water workers take industrial action Read more...
Banks tighten lending criteria for expats Read more...
SingHealth completes payroll transformation Read more... Uganda
Visas of 4,000 Bangladeshis cancelled Read more...
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
Gambia
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Health facilities return unspent salary funds Read more...
Warning as fake HR desktop apps grant remote access Read more...
Commercial banks ordered to replace non-citizen workers Read more...
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04:05 GLOBAL
The Value of Difference
Author: Denis Barnard
Denis Barnard is an independent HR consultant, author and commentator with many years’ experience working in HR. He advises organisations on the selection and implementation of HR tech & payroll systems and has written extensively about the changing relationship between people, processes and technology. He is the author of ‘Mission: HR’, ‘Reverse Engineering HR’ and is the co- founder of HRSoftwareFinder.com , an independent HR technology selection platform with its own rating system. Recently, Denis has focused particularly on the rapid transformation of HR technology through artificial intelligence. His work explores not simply what AI can do, but how organisations should decide where it belongs in HR tech and beyond, how its claims should be tested, and what governance and human judgement need to sit around it. He continues to challenge HR professionals and tech providers to think more commercially, critically and practically about the future of the profession.
Can You Be a Great HR Professional If You’ve Never Worked Outside HR?
W hen I started in what was then Personnel as an escapee from Accounting, I joined groups and
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If we wind forward 40-odd years, the contrast is absolute; the bulk of HR professionals I meet now enter the HR function straight from college or university and
went to seminars as part of my learning. What I look back on now is that most of the other Personnel people I met were from various operational backgrounds.
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risks and professional standards extremely well and along the way may well have developed excellent interpersonal skills. We wouldn’t expect a finance professional to have worked in HR before becoming a CFO, nor would we expect a lawyer to have worked in manufacturing. On that basis, HR would appear to have a reasonable argument that specialist expertise has value, although the two examples I give here are tasked with narrowly based activities with very specific results, something that the very scope of HR has made difficult to do. Additionally, Law and Finance are less likely to be loaded with extraneous (and one might say out of scope) activities the way HR has allowed itself to be. An additional benefit could be that someone from outside of an operational department may actually bring an independent perspective, being immune to the internal politics of that group, and more and more focused on organisational fairness and consistency. As we will see, this could be a double-edged sword.
We wouldn’t expect a finance professional to have worked in HR before becoming a CFO, nor would we expect a lawyer to have worked in manufacturing.
spend their entire working lives within the function. They may become highly experienced HR practitioners, but they will never have experienced work in other parts of the business. Does This Matter? Let me start with the case for the career HR professional. The apparent advantages are clear: Years of experience will build considerable professional expertise, comprising of deep knowledge of the function’s components, from employment law to recruitment and reward. Such practitioners understand HR processes,
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The Flip Side With some justification, you could ask how someone can understand the realities of the workforce if they have never actually been part of another business function, or indeed directly managed employees? If we take into account the nature of the work performed, its targets and measures and the people doing it, we can see real pressures. Line managers are responsible for managing the workforce daily, with all the issues both business and personal that can arise at any moment. And manage upwards as well. An HR professional can certainly learn these things, and an HR manager will certainly get first- hand experience, but in the majority of cases, conclusions are arrived at by observation and applying the theoretical knowledge gained from studies. The biggest potential drawback is the danger of becoming “HR- centric”, where career HR professionals develop a view of the organisation through an HR lens rather than a business lens.
If we take into account the nature of the work performed, its targets and measures and the people doing it, we can see real pressures.
Examples of this are: Designing processes that are more about HR needs than anything the business requires. Conflating workforce activity with HR activity and measuring accordingly, rather than examining business outcomes directly linked to what HR is actually doing. Talking about employee engagement without connecting it to business targets. So here we arrive at a position that could tip either way on the scales. Someone can spend 20 years in HR and develop a sophisticated understanding of business through working with various
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There’s certainly scope for finance and commercial training, and that does not need to be confined to HR but be rolled out across the organisation. In my personal opinion, HR career development should recognise commercial and operational competence alongside that demonstrated in HR. HR doesn’t need every practitioner to have worked in another department. But every HR professional should understand what it is like to be responsible for something other than HR. Let’s remember: the ultimate purpose of HR isn’t to make HR successful. It is to help the organisation achieve its purpose through its people, and it does that by enabling the conditions that allow the workforce to perform to its full potential. The closer HR gets to understanding the business from the outside as well as from within, the more valuable it can become.
So maybe the real issue isn’t about HR experience versus non-HR experience, but rather business understanding versus functional ‘tunnel vision’?
functions, sectors, and leadership teams. And conversely, someone who has worked in other departments isn’t automatically a good HR professional. So maybe the real issue isn’t about HR experience versus non-HR experience, but rather business understanding versus functional ‘tunnel vision’? How can we do something about this that could benefit all around? Could/should HR professionals be encouraged to gain structured exposure to other functions? This could be done through various channels such as short-term placements, secondments or even project work outside HR.
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The evolving role of payroll in Australia’s compliance landscape
In this white paper, developed by the GPA in partnership with Yellow Canary, we examine how payroll compliance in Australia has shifted from an operational concern to a core governance issue in the wake of wage theft reforms. Drawing on insights from Yellow Canary’s 2026 State of Payroll Compliance Report, we look at why organisations are increasingly expected to provide defensible evidence that employees are being paid correctly. We outline practical approaches to strengthening payroll governance, including proactive audits, clearer ownership of upstream decisions, and the role of human oversight in validating systems and assumptions to support consistent, evidence-based compliance.
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04:05 INTERVIEW
V i jaya Nair is a global HR leader with more than 40 years of experience across Global Payroll, Immigration, HR Operations, Customer Service, Supplier Management and Shared Services, spanning industries and regions. She has driven profitable payroll strategies in collaborative environments at multinationals such as General Electric and Baker Hughes, owning end-to-end delivery of payroll and time solutions that advanced each organization’s vision. Today, she is Principal Consultant with Emplify Consulting FZE and a committed voice for the payroll profession, keen to shape where the function goes next. Between the Lines Vijaya Nair Payroll Found Me First
This discussion has been edited for clarity
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GPA: What got you into payroll? Tell us how your career path progressed. Vijaya Nair: Like most people in this profession, I never planned it. Payroll happened to me. I trained in HR/Personnel, held general HR roles and moved into training and development, mostly in India. Then I moved to Dubai in early 2000 and joined a company looking to set up its employee services organization. I raised my hand because I wanted to understand what HR operations were about and help build it. We were setting up HR shared services covering immigration and other employee-facing activities, which put a lot of legal responsibility on me. It was called Employee Services. Within a year or so, payroll was declared an employee-facing function and came under my oversight.
It was new to me, but I quickly saw what payroll does to people: how an employee’s emotions are shaped when they are paid right and on time. So, I went all out to put a structured delivery standard in place so payroll could have a positive impact on the employee experience. Not long after, the company made a global decision to move payroll under the leaders in the finance function. They welcomed me into finance with an offer to run payroll from there and valued the HR knowledge I would bring. This offered a great chance to learn finance from the inside. I asked my new finance colleagues for one hour every Tuesday and called it “Learning Tuesdays.” I learned how each role connected to the big picture of finance and, if at all, to payroll. It taught me the power of collaboration and how much it can benefit the organization, and payroll. Eventually, my role and payroll found their way back to HR. By then I was so well positioned that when a country hit a stubborn problem, like an unreconciled payroll account nobody could crack, the leaders called me. I jokingly became the company’s payroll “agony aunt.” The advice was free; the
It was new to me, but I quickly saw what payroll does to people: how an employee’s emotions are shaped when they are paid right and on time.
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Eventually, my role and payroll found their way back to HR. By then I was so well positioned that when a country hit a stubborn problem, like an unreconciled payroll account nobody could crack, the leaders called me. I jokingly became the company’s payroll “agony aunt.”
help organizations solve payroll challenges using my corporate experience. I’m also actively involved with the GPA and train students and faculty members at a few universities. I want the next generation well prepared, and I want a hand in shaping where this profession goes. GPA: What intrigues you most about your work?
problems were never cheap. Visiting countries, studying their payrolls, understanding their unique issues and helping resolve it built management’s trust in me and my regional payroll expertise. GPA: What came next? Vijaya Nair: I moved into global roles. I was well-versed in payroll delivery and enthused about it, so I got involved in special projects and then in payroll strategy. I had always planned to step back when I turned 60 to pursue personal passions: coaching and developing young people, writing, and building the payroll community with organizations like the GPA. Retirement turned out to be more of a soft launch. Not long after stepping back, a former colleague convinced me to join her consultancy. Now I
The strongest promise an employer ever makes is to pay employees accurately on a set date. Enabling the employer to live up to that promise, and knowing what it means to people, is what I find most fulfilling.
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to people, is what I find most fulfilling. Nobody sends a thank- you note for a correct pay slip. But everybody remembers the wrong one. GPA: What kind of projects have you been involved in? Vijaya Nair: Every organization is unique. Many of my projects involve assessing a company’s approach and building an advisory strategy to mitigate the risks sitting in its current payroll landscape. I’m also helping some clients implement the strategy we have built, because a strategy on paper has never paid anyone. GPA: How has technology improved how you work with clients? Vijaya Nair: Payroll technology has improved enormously and changed the wing-to-wing process in a big way. The most impactful change for me is the integration between payroll, HR and finance systems. The manual downloading and uploading between systems can be eliminated because the systems now speak to each other. The download-upload routine is finally retiring. Technology has also made it smoother to handle, store and
The most impactful change for me is the integration between payroll, HR and finance systems. The manual downloading and uploading between systems can be eliminated because the systems now speak to each other.
Vijaya Nair: The impact our work has on employees intrigues me. Payroll delivers instant gratification, but it has a short memory. You are only as good as your last pay cycle. We may have done great things in the past, but if someone was not paid on time or were paid inaccurately for the last cycle, what value is all the good done before? It directly affects how employees manage their day-to-day living: bills, rent, school fees and other household expenses. The strongest promise an employer ever makes is to pay employees accurately on a set date. Enabling the employer to live up to that promise, and knowing what it means
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GPA Payroll Symposium Date: 3rd November 2026 Time: 8.30am - 12.30pm Cost: FREE Location: Point Square, North Wall, Dublin, D01 X2P2, Ireland
Join us where Payroll & HR professionals will come together for a morning of insightful discussions, networking, and collaboration. Whether you’re reconnecting with familiar faces or expanding your network with new industry peers, this symposium offers a unique platform to share knowledge, exchange ideas, and stay ahead in the evolving payroll landscape. Don’t miss this opportunity to gain valuable insights and build meaningful connections in a vibrant professional setting!
The Pay Transparency Gap
The GPA partnered with Remote to examine how payroll teams can prepare for new pay transparency requirements across Europe and the UK. Drawing on Remote’s survey of 6,260 professionals across seven countries, we explore the gap between employee expectations and organisational readiness, and the growing need for accurate, transparent, and defensible payroll data.
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share sensitive employee data, such as family, health, bank and tax information, in more than one way. Cloud technology has had one of the biggest impacts: payroll data can now be stored and accessed more safely and processed for countries from anywhere. GPA: What roles outside of payroll have been very impactful in your work? Vijaya Nair: I learned very early how important it is to collaborate with other functions, because their actions land on payroll’s desk. To share an example from recent time, take the Russia- Ukraine war. Certain banks our employees used came under sanctions, and some banks pulled out of the country. We needed a new safe way to pay for our people. Payroll worked proactively with the banking and HR team to connect with employees and help open accounts at non-sanctioned banks, so employees were minimally impacted by the geopolitical situation. It is equally important to engage with Total Rewards (compensation and benefits), Controllership, Tax and IT for
Payroll can no longer be considered a passive, transactional activity. It is a highly technical role with a deep emotional impact on employees.
system changes. Whatever they decide affects payroll, and payroll implements it. I know they don’t intend to work in silos; they often just don’t realize their actions affect payroll delivery. That is why I insist that payroll needs a seat at the table when other teams are deciding on a new policy, not at the end of the decision- making process. Otherwise, payroll gets the memo last and the deadline first. GPA: How do you see the roles of those in global payroll evolving? Vijaya Nair: Payroll can no longer be considered a passive, transactional activity. It is a highly technical role with a deep emotional impact on employees. Those in global payroll need to consider the upstream HR processes that affect them, and the downstream impact they have on finance. It
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sit behind it? How are policies embedded to give us outcomes? That keeps you aware of how it all works in tandem. Second, once you have mastered a country-level payroll, consider doing payroll for more countries. Managing payrolls across multiple countries can put you in a position to become a regional leader. Third, be wary. There is always something new waiting around the corner, and if you don’t pay attention, something can go wrong. Payroll is the one job where perfection is invisible, and a mistake is on everyone’s phone by lunchtime. Finally, a payroll job gives you knowledge across multiple functions. If you are keen, you can branch out into anything you love, such as payroll accounting, customer service, compensation and benefits, compliance or payroll taxes, even if payroll isn’t where you want to stay.
Payroll is the one job where perfection is invisible, and a mistake is on everyone’s phone by lunchtime.
demands awareness of how regulatory authorities work. It means keeping an eye on the external world and on new technologies, including what this AI buzz means for payroll. It is now necessary to understand the geopolitical situation, key banking norms across geographies, taxes and legal requirements. Payroll has become so multifaceted that it needs to be recognized as a function in its own right, not just an activity under finance or HR. That is the conversation I want to keep pushing, with employers, the GPA and universities. GPA: What would you tell a person just starting out in payroll in 2026? Vijaya Nair: First, learn how to do payroll at a country level, in detail. Systems can do all the calculations but understand how you would do payroll without them. What regulations
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abu.choudhury@middlemore.co.uk
04:05 GLOBAL
Actually, this will be more of a who AND what’s new! L ast month, we welcomed Sam Jones to the GPA team. He has definitely jumped in at the deep end, taking forward some brand- new initiatives we’ve been looking forward to sharing with you. We sat down for a chat with Sam What’s New at The GPA?
GPA: What was the path that brought you to the GPA? Sam: I start with the cliché of ‘I fell into payroll’ at age 16, working as a Pension Payroll Administrator for Mercer. It’s an all-too-common phrase, and part of my job is to get more people pursuing a payroll career, rather than ‘falling’ into it from other areas of a business.
to find out exactly what GPA members and our wider global payroll community can look forward to seeing and to learn a bit more about the man himself.
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I spent 16 years working in operational payroll, working for some big brands such as IBM, Wiley and Specsavers, along with roles at smaller businesses. During that time, I studied for a qualification in Payroll management. From there, I moved into the training space, with 3 years as a tutor for payroll apprenticeships at MBKB Training. This ignited
Following a short tenure back in payroll processing at the beginning of the year, I have joined the GPA, and I couldn’t be happier to be here! I am excited to be helping payrollers across the globe stay compliant and feel connected to the wider community.
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my passion for helping others in the payroll industry, prompting me to take a role as the Payroll Advisory Team Leader for the CIPP. This role helped me see just how wide the remit of payrollers is, and the diversity of roles within our industry!
GPA: One of the initiatives we’re really proud of is our Global Payroll Advisory Helpdesk. What can you tell us about it? Sam: I’m incredibly excited to be launching the Global Payroll Advisory (GPA – see what we did there!) helpdesk. This is a valuable tool that our members can use to help them in the day-to-day processing of their payrolls. Whether it is a process that hasn’t ever been done before in the workplace, or a new jurisdiction that your business is working in, our GPA helpdesk can help with signposting and guidance to the most relevant sources to make your decision. Backed by local experts, me and the team are happy to be the extra layer of support for our members, helping to pay employees accurately and on time, no matter where they are in the world.
During my time at the CIPP, I completed a qualification,
streamlined some processes and met some fantastic payrollers. I was also fortunate to attain fellow membership of the institute in 2025! Following a short tenure back in payroll processing at the beginning of the year, I have joined the GPA, and I couldn’t be happier to be here! I am excited to be helping payrollers across the globe stay compliant and feel connected to the wider community.
One of my key focuses entering this role is to make sure our members feel fully supported and confident to do their jobs well. Part of that has been to look at what is offered now and see where there are opportunities to enrich the member experience.
GPA: You’ve been focused on increasing the breadth of support we offer to our members. What can they expect to see?
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DH CONSULTING : COACHING
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e hing. available A bers. ll Coach. . able
Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes “ Coaching is not just an investment in
Confidential 1-2- digitally at times Flexible package Coaching Dozen Optional psycho profiling add-on 4,000+ hours coa politicians and e “ Coaching is not
EMPOWERING PAYROLL. TOGETHER. Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes “ Coaching is not just an investment in EMPOWERING PAYROLL. TOGETHER. personal development; it is a strategic asset for the whole
“ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation.
ith The Payroll Coach. er, one to one. Coach.
Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team personal development; it is a strategic asset for the whole organisation. DANNIELLE HAIG personal development; it is a strategic asset for the whole
personal develo strategic asset f organisation. DANNIELLE HAIG
EMPOWERING PAYROLL. TOGETHER.
Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team DANNIELLE HAIG Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team EMPOWERING PAYROLL. TOGETHER. Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team organisation. DANNIELLE HAIG
Ready to begin? Book your introductory call today danniellehaig.com · or contact your GPA member team Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team
Priya is a hero She can’t fly! but every month, she makes sure everyone gets paid, on time and without error. Payroll professionals are the quiet force that keeps businesses moving, yet their vital work o en goes unnoticed. Vistra changes that. Our tech and in-country experts help payroll teams avoid risks, gain peace of mind, and manage global workforces with confidence, processing 11M+ payslips a year across 170+ countries.
vistra.com/global-payroll
Sam: One of my key focuses entering this role is to make sure our members feel fully supported and confident to do their jobs well. Part of that has been to look at what is offered now and see where there are opportunities to enrich the member experience. Not only do we have our fantastic GPA helpdesk, which we have already discussed, but we also have country-specific resources, along with a host of training courses for someone requiring a more detailed knowledge of payroll in a certain country, and monthly updates for legislation changes across the globe. Members can attend our free networking events to meet like-minded payrollers from across the country and hear from industry experts on the most burning payroll topics. The list goes on, but I encourage people to have a look at how membership can benefit them or get in touch to learn more. I am currently working on some exciting projects that will be releasing over the course of the next year to further help our members. Keep an eye on your regular member updates for some great additions.
19 We have had such a fantastic response to Payroll Pathways in Australia that the concept is being expanded to the UK!
GPA: We recently shared the good news that we were expanding Payroll Pathways to the UK, and beyond, following a positive uptake in Australia. Can you give us an update? Sam: Absolutely! We have had such a fantastic response to Payroll Pathways in Australia that the concept is being expanded to the UK! UK Payroll Pathways is a course that covers all the key areas of payroll processing, allowing learners to go from no knowledge to being able to confidently perform gross-to-net calculations. Through 17 self-led online modules, learners cover the foundations of payroll to build their knowledge and confidence. Each module ends with a short assessment, showing retention of the previous modules. At the end of the course, there is a final exam to make sure knowledge
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First and foremost, my role is about supporting members, so I encourage all members to contact me with their ideas and how we can support each other globally.
GPA: What would you like readers to know about your role at the GPA and how can they connect with you? Sam: First and foremost, my role is about supporting members, so I encourage all members to contact me with their ideas and how we can support each other globally. GPA membership is all about being part of the community, wherever you may be based. It should also be noted that we have a wide range of UK resources too! If you would like to get involved in initiatives to empower the voice of payrollers worldwide, whether that is getting involved in a webinar, attending an event or writing a piece on an upcoming change, please get in touch! You can catch me on sam@gpa.net , engage with my posts on LinkedIn, or flag me down at the next GPA event!
has been retained across the whole syllabus!
The course is aimed at people who are either new to payroll and wish to become proficient, or people in payroll roles who want to make sure their knowledge is up to date. Every learner is assigned a dedicated mentor to make sure they have a consistent point of contact, alongside monthly drop- in sessions to go over any subjects that need that little bit more discussion. Businesses looking to enrol multiple team members onto the course benefit from choosing bespoke modules, by a trainer, that address the pain points in their business. At the end of the course, learners obtain a certificate to demonstrate competency and are invited to a session with their mentor on how they can best utilise the skills they have gained and plan their next steps in their payroll career.
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Payroll Powered by Technology.
Across in-country and multi-country operations. At MYND , payroll is delivered through a technology-enabled, automation- first platform designed for speed, accuracy, and control at scale. Built for Speed and Accuracy.
Faster payroll cycles by design.
Compliance and validation built in.
Structured workflows. Real-time visibility.
Modern payroll platform enabling automated, accurate payroll for growing workforces. Our Payroll Platforms MyPay
iVAP Intelligent validation & aggregation platform ensuring compliance and accuracy
Smart compliance validation logic
Automated payroll processing
Centralized data aggregation
Real-time payroll visibility
Why MYND for Payroll? In-country and multicountry payroll support with seamless automation Built-in compliance and validation intelligence
Expert-led service underpinned by advanced technology Full visibility and control with real-time data integrity\
Discover Tech-Powered Payroll at myndsolution.com
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Author: Anton van Heerden Anton is the Managing Director and founder of DNA Outsourcing and DNA EOR, with nearly 30 years of experience in HR and payroll technology. He has led transformative workforce solutions across Africa and the Middle East, helping companies expand globally through compliant, people-led EOR and payroll services. Prior to founding DNA in 2018, Anton served as Executive Vice President and Managing Director for Sage Africa and Middle East, where he played a pivotal role in scaling operations and driving product innovation across the region. His career began as a founding member of VIP Payroll, contributing to one of South Africa’s most trusted payroll software brands. Today, Anton is recognised as a strategic leader in global employment, valued for his insights on compliance, cross-border hiring, and the role of technology in scaling teams. His mission remains clear: simplify international expansion while keeping people at the heart of the process.
Beyond the Dashboard: What Cross-Border Payroll Takes in South Africa
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Paying remote teams across borders requires looking past software capabilities. Here is what international payroll managers need to know about SARS statutory filings, exchange rate friction, and employer misclassification exposure when hiring in South Africa. W hen companies expand internationally, payroll rarely dominates the initial planning meetings. The focus sits on recruitment, commercial traction, and growth. Once team members are hired, payroll is usually where the operational realities of cross-border employment first create friction. We run payroll across 47 countries. Every country has its own tax bands, filing deadlines, statutory benefits, and reporting
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Software Calculates Data, But Local Specialists Handle Statutory Compliance Automated payroll software handles multi-currency conversions and generates standardised digital payslips efficiently. The difficulty arises when automated systems meet local statutory regulations. In South Africa, employer payroll obligations include monthly EMP201 submissions to the South African Revenue Service (SARS) for Pay-As-You- Earn (PAYE), Unemployment Insurance Fund (UIF) contributions capped at R177.12 per side, and Skills Development Levies (SDL). Employers must also submit annual IRP5 reconciliations, file Compensation for Occupational Injuries and Diseases Act (COIDA) declarations, and maintain strict alignment with the Basic Conditions of Employment Act (BCEA). When automated software applies an incorrect tax code or miscalculates a fringe benefit, SARS holds the employer accountable for the resulting penalties and interest. Software handles calculations, but
Managing international payroll effectively requires looking past software capabilities and addressing local compliance requirements on the ground.
requirements. A common mistake international businesses make is assuming that buying a global HR platform or software dashboard removes local payroll complexity. Software processes whatever data is entered into it, and it cannot track when a local revenue authority changes a tax threshold, resolve a disputed deduction with a tax office, or explain to an international manager why South African professionals evaluate compensation on monthly take- home cash rather than annual gross salary. Managing international payroll effectively requires looking past software capabilities and addressing local compliance requirements on the ground.
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maintaining compliance requires local payroll specialists who understand the tax code and verify data before pay runs are executed. Full-Time Contractors Carry Misclassification Risk Teams expanding into new markets often attempt to bypass local payroll setups by paying remote workers as independent contractors. The assumption is that paying international invoices avoids local tax registrations and employer contributions. Tax authorities worldwide, including SARS, evaluate working relationships based on day-to- day operational realities rather than the wording of contracts. An individual who works full-time hours, uses company equipment, reports to internal managers, and performs core operational work is legally an employee. If SARS or the CCMA reclassifies a contractor as an employee, the overseas business becomes liable for backdated PAYE assessments, retroactive UIF and SDL contributions, and statutory non- compliance penalties. Invoicing full-time workers as contractors creates legal and financial exposure for growing companies.
Software handles calculations, but maintaining compliance requires local payroll specialists who understand the tax code and verify data before pay runs are executed.
Exchange Rates and Net Pay Expectations Running cross-border payroll involves managing payment mechanics alongside employee expectations regarding take- home pay. Paying a South African remote worker in GBP, EUR, or USD directly into a local bank account causes net earnings to fluctuate every month due to exchange rates and bank transfer fees. That monthly variation creates unnecessary frustration for the employee. Additionally, foreign employers accustomed to quoting gross annual salaries often
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entity purely to run payroll is rarely practical. Entity creation takes months, requires local governance, and introduces ongoing corporate tax filing duties. An Employer of Record solves this issue by acting as the legal employer in South Africa. Through an EOR partnership, DNA EOR can legally employ your South African staff on your behalf. We handle local employment contracts, run monthly PAYE, UIF, and SDL submissions with SARS, administer statutory benefits, and execute payroll accurately. Your leadership team retains direct operational control over daily work, tasks, and team integration. Partnering with an EOR keeps international payroll compliant and predictable, allowing your business to focus on operations while local experts manage the underlying payroll infrastructure.
Failing to model and communicate that net figure during hiring creates immediate dissatisfaction on the first pay run.
underestimate how progressive PAYE and statutory deductions affect a South African payslip. A gross salary offer of R60,000 per month results in roughly R44,000 in net take-home pay. Failing to model and communicate that net figure during hiring creates immediate dissatisfaction on the first pay run. Building a stable remote team requires paying in the local currency, setting fixed payment dates, and providing clear payslip breakdowns that accurately reflect local tax brackets. How an Employer of Record handles international payroll For a growing company hiring two or three people in a country where it has no registered business, setting up a local legal
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