04:05 Issue 9

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ISSUE 9 I 2025

How ESG Criteria are Transforming Payroll Practices

CELEBRATING DIFFERENT MINDS Embracing neurodiversity in the workplace

BEHIND THE PAYSLIP Real stories from the frontline of payroll

INSIDER THREATS The cyber risks of poor employee onboarding and offboarding

04:05 FOREWORD

It’s time for the GPA Summit 2025!

Melanie Pizzey and individuals who have made a difference this past year. We’re excited to celebrate payroll excellence in Poland very soon! powerful and personal piece with insights into the positive impact of neurodiversity on working life and the strategic win of accommodating neurodiverse employees. Rick Hammell shares the lessons he’s learned from building a global business and we’re exploring how Papaya Global’s big splash at the Super Bowl is a win for our entire industry. It’s always a treat to see payroll in the spotlight for all the right reasons and this feels like a season of success for our industry. The Global Payroll Awards 2025 are fast approaching so the GPA team definitely has winning on its mind right now! The final deadline for nominations is April 3rd meaning there’s still time to step up and champion the organisations Melanie Pizzey CEO Global Payroll Association

I t’s March, which means it’s time for the GPA Summit 2025 ! On March 6th we’ll be bringing together hundreds of global payroll professionals for one of our favourite events of the year; an opportunity to be inspired by the thought leadership of many of the payroll leaders we admire and to network with our payroll peers and with old friends and new. This month in 04:05 things are equally inspiring. Neurodiversity Celebration Week begins on March 17th and Susan Ball has written a

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22 AMERICAS U.S. PRACTITIONER’S PERSPECTIVE Taxing preretirement restricted stock unit awards 28 GLOBAL INSIDER THREATS The cyber risks of poor employee onboarding and offboarding 40 GLOBAL BETWEEN THE LINES Angela Wagner on filling payroll’s gaps 52 APAC BEYOND THE PAYCHECK How payroll reflects economic and workplace transformation 58 MIDDLE EAST THE NEW ADGM EMPLOYMENT REGULATIONS Changes impacting both employers and employees 64 GLOBAL LESSONS FROM BUILDING A GLOBAL BUSINESS What founders need to know about international expansion processing 74 AMERICAS PRESIDENTIAL ACTIONS AFFECTING PAYROLL Monitoring for changed payroll requirements is a constant challenge 82 GLOBAL SUPER BOWL WIN Putting global payroll on the world stage

BEHIND THE PAYSLIP The second in our series of articles

dedicated to sharing your real stories from the frontline of payroll

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14 GLOBAL CELEBRATING DIFFERENT MINDS Embracing neurodiversity in the workplace

46 GLOBAL HOW ESG CRITERIA ARE TRANSFORMING Transforming payroll practices

32 GLOBAL THE PAYROLL AWARDS 2025 See your name on the shortlist

REGULARS

84 GLOBAL GPA TRAINING Join our experts as they take you through the process of running payrolls in different countries 86 APAC ASIA BRIEFING Overview on Asia news

88 GLOBAL DIARY OF AN HR MANAGER 90 GLOBAL FIND A VENDOR A comprehensive list of suppliers to the global payroll industry

07 GLOBAL NEWS Interactive global

payroll news 72 GLOBAL

GPA WEBINARS The latest global and in-country payroll topics and trends

The Global Payroll Association , 49 Greek St, Soho, London W1D 4EG. Tel: +44 (0)203 871 8870 Melanie Pizzey - CEO and 04:05 Executive Editor: melanie@globalpayrollassociation.com Rich Robins - 04:05 Designer: hello@megandmore.co.uk Hayleigh Blinkhorne - events/vendors/advertising: hayleigh@globalpayrollassociation.com General enquiries/mentor scheme/training : - info@globalpayrollassociation.com Michael Baer - US contributor: mike@globalpayrollassociation.com Nilufer Gul - GM APAC/Australia: nilufer@globalpayrollassociation.com Tel: +61 (0)413 749 714 CONTACTS

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ISSUE 9 GLOBAL PAYROLL MAGAZINE

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

Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, and addressing wage discrepancies. 04:05 GLOBAL NEWS

Italy

Canada

USA

Google agrees to pay €326m Read more...

Phoenix payroll compensation bill Read more...

Oxford University paternity leave Read more...

Google offers ‘voluntary buyouts’ Read more...

Japan

Saudi Arabia

Australia

Bahrain

Undergrads seeking ¥250,000 Read more...

Labor Law amendments Read more...

Minimum pay rate changes Read more...

New 6-month work permit for expats Read more...

VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL

Nigeria

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Global

Bento Africa temporarily halts Read more...

Bento Africa has failed to remit Read more...

UKG reveals three ‘megatrends’ Read more...

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This is the second in our series of articles dedicated to sharing your real stories from the frontline of payroll. The Life-or- Death Commitment of Payroll

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.

T hank you to all those who have contributed your stories, it’s been eye-opening! This is your chance to tell your story (anonymously or not!). Show those who don’t understand what is involved in payroll what payroll actually looks like. Payroll isn’t just a function, it’s a lifeline. We’ve heard stories of payroll professionals logging in from hospital beds, rushing

from maternity wards, and even prioritising payroll over their own medical emergencies. Have we finally moved past those days? Or is payroll still one of the few professions where the job simply must get done, no matter what? Payroll and the Medical Emergency Parallel Ever watched a medical

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BEHIND THE PAYSLIP

Real Stories from Payroll Heroes

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The Laptop in the Hospital: The Ultimate Payroll Dedication Payroll professionals will tell you that deadlines don’t care about personal circumstances. One woman shared her experience of being in hospital with what turned out to be a minor heart attack, but did she rest? No. She brought her laptop with her to ensure payroll was completed on time. “I knew if I didn’t do it, there’d be chaos. People rely on that money, and I wasn’t going to be the reason they didn’t get paid.”

drama? The ones where the Clooney- esque (showing my age I know!) doctor or surgeon swoops in for the final, dramatic moment but it’s the nurses, theatre staff, and ambulance crews who’ve done the real work to ensure everything runs smoothly? That’s payroll. The wider organisation may see the final outcome - the payslip and the bank deposit - but the real work happens long before that moment, often in high- pressure situations, with little margin for error. One payroll professional told us: “I will never forget, and it is a good few years ago, but the lady that looked after the payroll had handed over the payroll to another colleague while she went on maternity leave. She had to come to the office en route to the hospital in early labour to deal with

We’ve heard similar stories from professionals who’ve processed payroll from hospital beds, during family emergencies, or while recovering from surgery. The pressure to ensure payroll runs smoothly is so ingrained that many payroll professionals don’t feel they have the option to stop. Has Anything Changed? Are We Still in Crisis Mode? The question is, have we moved past this extreme level of dedication? Are payroll professionals still expected to sacrifice their own wellbeing to ensure payday happens?

The wider organisation may see the final outcome - the payslip and the bank deposit - but the real work happens long before that moment, often in high-pressure situations, with little margin for error.

an issue. No joke!!!” That’s commitment. That’s payroll.

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The truth is, while technology has improved and automation has taken some of the burden off, the culture of payroll remains deeply rooted in accountability . Payroll isn’t just a task, it’s a responsibility. It’s not just about hitting deadlines; it’s about ensuring employees can pay rent, buy groceries, and support their families. There’s a deep emotional commitment that goes beyond the numbers. If something goes wrong, it’s not just an error, it could be a crisis. Payroll doesn’t get noticed when it runs smoothly, but it certainly does when it doesn’t. What Payroll Actually Looks Like Payroll isn’t just about pushing a button. It’s about problem-solving, working against impossible deadlines, and fixing last- minute errors that could impact hundreds (if not thousands) of employees. There’s a whole meme theme dedicated to payroll and the stress associated with it: We’ve all seen:

We’ve come a long way from the days of manual calculations and paper payslips, but one thing hasn’t changed: the pressure on payroll professionals.

Skeleton at a Desk – Captioned “Me waiting for approvals before payroll deadline” Burning House Meme (Dog saying “This is fine”) – “Payroll running smoothly… until someone forgets to submit hours” Math Lady Confused (Complex Equations) – “Trying to figure out why net pay is different by 2 cents” The Office’s Michael Scott Panicking – “Payroll system crashes on payday… oh my god, it’s happening!” Stressed Out Spongebob – “When someone asks you to ‘just rerun payroll real quick’”

Batman Slapping Robin – “Payroll is just pushing a button.” – Slap! Distracted Boyfriend – Payroll system upgrade (walking away from) vs. Trusted Excel sheet (turning back to). This is my favourite based solely on my Excel geekometer! What Needs to Change? *You may find it useful to screenshot the next page for those who need help understanding We’ve come a long way from the days of manual calculations and paper payslips, but one thing hasn’t changed: the pressure on payroll professionals. So, what can be done?

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More recognition: Payroll isn’t just a back- office function, it’s a critical part of every organisation. It’s time payroll professionals were given the credit they deserve. Some options are from a simple “Thank You” to offers of (insert preferred brand-named car here) would all be acceptable. (Disclaimer: subject to company policy of gifts received). Better Timing: Payroll can’t process what it doesn’t know, if a new starter or pay rise isn’t communicated, it won’t get paid. If the deadline is the 15th, that’s not the 21st! The deadline should be the 10th, but they stretch it to the 15th to be accommodating. Hint: Let’s set realistic expectations and hit them. Better support systems: Payroll shouldn’t rest on one or two individuals. Cross-training, system backups, and robust processes should be in place to ensure coverage. Hint: ask them what they need!

A culture shift: Employees and

Technology that works: Automation can help, but only if it’s implemented effectively. Payroll professionals need the right tools, not just new tech for the sake of it. Nudge: involve payroll people in the buying decision.

leadership alike need to understand that payroll professionals are human too. The expectation that they’ll work through medical emergencies or family crises must end. This one should be self- explanatory right?!

Remember - We Want to Hear Your Story The stories we’ve shared are extreme, but they aren’t rare. If you work in payroll, you probably have a story just like these. Maybe not a hospital visit, but a time you pulled off the impossible to make sure people got paid. Thank you to everyone who has contributed stories, it’s been eye-opening! If you’d like to share your experience, get in touch. Let’s show the world what payroll really looks like. 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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EMBRACING NEURODIVERSITY IN THE WORKPLACE: CELEBRATING DIFFERENT MINDS Every brain is different, but not all are neurodivergent. Neurodivergence describes individuals with brains that are structured differently due to a natural variation in brain development and function. Neurodivergence includes autism, ADHD, dyslexia, dyscalculia, developmental language disorder and Tourette’s syndrome.

Author: Susan Ball Susan Ball is a

partner at RSM UK , and she has more than 30 years of experience working extensively in the employment tax, investigations and reward field. Susan is the past President of the Chartered Institute of Taxation and sits on its employment taxes committee.

A ccording to the World Health Organization, 15-20% of the global population is neurodivergent, highlighting the importance of creating inclusive workplaces that accommodate diverse neurological conditions. But it also means that those who work in accountancy

and payroll professions will interact with clients who fall into this group too, something I think often gets overlooked. Co-occurrence is also very common, meaning those who have one condition are likely to have traits associated with other neurodivergent conditions too.

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March 17th-23rd is Neurodiversity Celebration Week. The week aims to understand, value and celebrate the talents of neurodiverse minds. This is a worldwide initiative that is working to challenge the stereotypes and misconceptions around neurological differences. Neurodiversity and me My journey began with dyslexia when I was diagnosed at secondary school after my parents took me for an assessment. Throughout my education and early career, I struggled with the condition, which made it difficult for me to communicate on paper. This often led to frustration and anxiety and, for many years, I kept my dyslexia a secret, fearing it would be seen as a disability, when I felt strongly that it was just my brain working differently. It was also because I was told at school I was slow at reading, I couldn’t spell, I couldn’t

string a list of numbers together, I was lazy, I should do better, why couldn’t I memorise my times table when everyone else could do it? Expectations were not high. However, that helped me to build resilience and a determination to do better. Throughout my working life if people have asked me “Are you dyslexic?”, I’ve said yes, I am, but unless they asked me, I didn’t mention it… but then that changed. My decision to publicly share my dyslexia story was driven by a desire to raise awareness and support others facing similar challenges. I believe that neurodivergent conditions such as dyslexia should not be seen as a limitation but as a different way of thinking that can bring valuable skills and diverse perspectives to the workplace. I recognise that while disclosure is helpful for some people, for others, it may not be. Despite the challenges dyslexia brought, I developed innovative coping strategies and leveraged my strengths in creative thinking and problem-solving. I found working in teams extremely helpful and embraced this fully. These skills have been invaluable in my career, allowing me to excel. Last year I was asked to be involved in the ACCA report on neurodiversity, which emphasises the need

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an important aspect of many accounting or payroll tasks is recognising when something deviates from the norm. Recent figures indicate that approximately 4% of the population has ADHD, 10% has dyslexia, and 1-2% are autistic. But there are clear indications that there is more to be done to make everyone feel included. Autistica’s recent Neurodiversity Employer’s Index Market Insights Report (December 2024) provides a comprehensive overview of the workplace experience of neurodivergents. Surveying 118 UK companies representing 10 sectors and 6,512 employees, 2,241 of whom were neurodivergent. The findings concluded that, despite almost a third (29%) experiencing discrimination in the workplace, only 30% of businesses surveyed had a clear strategy or goals around neurodivergence in place. It’s no surprise then that often people don’t want to talk about their neurodiversity or disclose it to employers. As not all employees will disclose their condition, and masking can be exhausting, employers should consider making any workplace adjustments available generally, rather than specifically for those who make a formal diagnosis known.

for supportive measures and inclusive environments to help neurodivergents thrive. By sharing my journey, I hope to inspire others to pursue their goals and to encourage workplaces to become more inclusive and supportive of neurodivergent individuals. Embracing neurodiversity is not only a matter of fairness and inclusion, but also a strategic advantage that can lead to increased innovation and overall workplace satisfaction. Research has shown that teams with neurodiverse employees are more productive than teams without, and neurodiverse environments boost team morale. The impact of neurodiversity in the workplace Neurodiversity brings unique strengths and perspectives to the workplace. Neurodivergent people often possess exceptional problem-solving skills, creativity, and attention to detail. However, they may also face challenges such as difficulties with communication, social interactions, and sensory sensitivities. Understanding and addressing these challenges is crucial for fostering an inclusive work environment. For example, many people with autism excel at pattern recognition, and

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The CIPD Neuroinclusion at Work Report 2024 reported that, of all employers taking some action to create a neuroinclusive organisation, almost two-thirds (63%) said they’ve seen a positive impact of doing so on employee wellbeing, and evidence from Hewlett Packard and Harvard Business Review tells us that: Neurodiverse teams are 30% more productive. Companies with an inclusive culture are 6x more likely to be innovative and agile. Organisations which actively promote an inclusive environment report revenue increases of almost a fifth (19%). Steps employers Can take to support neurodivergent employees There are several steps employers can take to support neurodivergent staff wh ich can benefit all employees, increasing diversity and inclusion, improving wellbeing and also potentially increasing revenues. 1. Raise awareness and educate staff

and the challenges faced by neurodivergent people. This helps create a more understanding and supportive workplace culture. 2. Implement flexible work arrangements Offer flexible working hours and remote work options to accommodate the varying needs of neurodivergent employees. This can help reduce stress and improve productivity and wellbeing. 3. Provide clear and consistent communication Use clear, concise, and unambiguous language in all communications. Providing written instructions and visual aids can help neurodivergent employees better understand tasks and expectations. 4. Create a sensory-friendly environment Make adjustments to the physical workspace to reduce sensory overload. This can include providing noise- cancelling headphones, creating quiet zones, and allowing for personalised workspaces. 5. Offer tailored support and accommodations

Conduct training sessions to educate employees about neurodiversity, its benefits,

Work with neurodivergent employees to identify their

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specific needs and provide appropriate accommodations. This might include assistive technology, modified workstations, or additional breaks. 6. Promote a strengths-based approach Focus on the strengths and abilities of neurodivergent employees rather than their limitations. Assign tasks that align with their skills and provide opportunities for them to excel. 7. Encourage open communication Foster an environment where neurodivergent employees feel comfortable discussing their needs and challenges. Encourage open dialogue and provide channels for feedback. 8. Provide mentorship and support networks Establish mentorship programs

they remain inclusive and supportive of neurodivergent employees. Stay informed about best practice and emerging research in neurodiversity. 10. Celebrate diversity Recognise and celebrate the contributions of neurodivergent employees. Highlight their achievements and promote a culture of inclusion and respect. Embracing neurodiversity in the workplace is not only a matter of fairness and inclusion but also a strategic advantage. For example, IKEA founder, Ingvar Kamprad had to adjust some of their internal processes to accommodate his ADHD. Virgin founder Richard Branson famously dropped out of school after his dyslexia was treated as a setback but said, “It taught me to delegate,” and he thinks “By and large, dyslexics are more creative and good at seeing the bigger picture.” Perfumer Jo Malone meanwhile, has remarked how her dyslexia enabled her to “Reach the destination and the solution faster than most people”. By fostering an inclusive environment, employers can unlock the full potential of their neurodivergent employees. This, in turn, leads to increased innovation, productivity, and overall workplace and employee satisfaction.

and support networks for neurodivergent employees. Connecting them with mentors who understand

their experiences can provide valuable guidance and support. 9. Review and adapt policies regularly Continuously review and adapt workplace policies to ensure

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U.S. Practition Taxing Prer Restricted S

Author: Angela Wagner Throughout her career, Angela Wagner has embraced change and empowered teams to think boldly, challenge conventions, and harness the power of technology. She has cultivated high-performing teams that drive meaningful transformation, proving that payroll is not just about transactions—it’s about innovation, strategy, and impact. As the Vice President of Global Payroll for Pearson, Angela leads with a forward-thinking approach, ensuring that payroll plays a central role in shaping the future of work. With her unwavering commitment to progress, she continues to push boundaries, redefine industry standards, and inspire the next generation of payroll leaders. Angela has held leadership positions at various Fortune 500 companies, supporting dynamic industries such as technology, aviation, and hospitality. She is also a veteran of the U.S. Coast Guard.

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ner’s Perspective: retirement Stock Unit Awards

Restricted Stock Units (RSUs) are a popular form of equity compensation that employers use to reward employees, align their interests with those of shareholders, and retain top talent. However, RSUs come with unique taxation challenges for U.S. employers and employees, especially when the units are set to vest before the recipient’s retirement.

R estricted Stock Units (RSUs) are a popular form of equity compensation that employers use to reward employees, align their interests with those of shareholders, and retain top talent. However, RSUs come with unique taxation challenges for U.S. employers and employees, especially when the units are set to vest before the recipient’s retirement.

One particular area of complexity involves the application of Federal Insurance Contributions Act (FICA) taxes, which include Social Security and Medicare taxes. Taxation Basics of RSUs RSUs are generally not taxable when granted. Instead, they are taxed when they vest and become the employee’s

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property. At the point of vesting, the fair market value (FMV) of the RSUs is treated as ordinary income, subject to federal and state income taxes, as well as FICA taxes. Unique Challenges with Pre-Retirement Vesting When RSUs vest before an employee retires, several taxation issues arise, particularly around the collection of FICA taxes: Timing of FICA tax liability: FICA taxes are due at the time of vesting and not when the RSUs are ultimately sold. This can create cash flow challenges for employees who may not be liquidating

the shares immediately to cover the tax liability. The employer is required to withhold FICA taxes from the employee’s paycheck or other compensation at the time of vesting, which can be particularly complex for employees nearing retirement with irregular income. Cap on Social Security Tax: Social Security tax under FICA has an annual wage base limit, which is adjusted annually. If the RSUs vest in a year when the employee’s other earnings already exceed the wage base limit, only the Medicare portion of FICA taxes will apply. However, if the RSUs vest early in the year or the employee’s salary alone does not exceed the limit, the Social Security tax will apply, increasing the immediate tax burden. Administrative Burden for Employers: Employers must ensure accurate withholding and reporting of FICA taxes when RSUs vest. This process can become complicated for employees approaching retirement who may have complex compensation arrangements, including reduced regular pay or other deferred compensation.

For employees nearing retirement, there is a risk of perceived double taxation if they do not fully understand the distinction between the taxation at vesting and the capital gains taxation when the shares are eventually sold.

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Collecting FICA Taxes Near Retirement The process of collecting taxes on RSUs vesting close to retirement presents unique logistical challenges: Limited Payroll for Withholding: Employees nearing retirement may have reduced or irregular income, limiting the employer’s ability to collect the required taxes through standard payroll deductions. Employers may need to withhold from other forms of compensation or require the employee to make direct payments. Potential for Lump-Sum Payments: Employees who retire shortly after their RSUs vest may receive lump-sum payouts or distributions, complicating the employer’s withholding obligations. Ensuring that all applicable taxes are withheld correctly in such scenarios requires careful coordination. Traditional payroll software solutions do not accommodate these scenarios, so the burden of calculations and evaluation often falls on the payroll professional.

Double Taxation Risk: For employees nearing

retirement, there is a risk of perceived double taxation if they do not fully understand the distinction between the taxation at vesting and the capital gains taxation when the shares are eventually sold. While taxes are due at vesting, any subsequent appreciation in the value of the shares will be subject to U.S. capital gains tax when sold, creating additional tax obligations. Tax Reporting Complexity: Ensuring accurate tax reporting for RSUs is critical, including proper documentation of income recognition and tax withholdings on the W-2, as well as timely and accurate quarterly regulatory filings. Errors in reporting could lead to compliance issues, penalties, or audits, which may disproportionately impact retiring employees who are planning their financial transitions. Given the complexity of their tax liabilities, employers should take additional steps to prevent misreporting that could create unexpected tax burdens or filing complications for these employees.

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Advanced Planning: Employees nearing retirement should work with financial advisors to understand the tax implications of their RSUs and develop a strategy to manage the associated liabilities. Enhanced Payroll Systems: Employers should ensure their payroll systems are capable of handling the complexities of RSU taxation, including the correct calculation and timely remittance of FICA taxes. This unique scenario is rarely discussed with payroll technology vendors, so it’s imperative the employer understands the capabilities necessary to ensure compliance can be achieved. The taxation of RSUs vesting before retirement presents unique challenges, particularly in the context of FICA taxes. Both employers and employees must navigate timing, cash flow, and compliance issues to ensure that tax obligations are met without undue hardship. By understanding these complexities and planning accordingly, stakeholders can mitigate the potential pitfalls and maximize the benefits of RSU compensation.

Employees nearing retirement should work with financial advisors to understand the tax implications of their RSUs and develop a strategy to manage the associated liabilities.

Mitigating the Challenges To address these issues, employers and employees can take several proactive steps: Education and Communication: Employers must educate employees about the taxation of RSUs, emphasizing the timing of FICA tax liability and the potential cash flow implications. Flexible Payment Options: Employers can provide options for employees to cover their FICA tax liabilities, such as selling a portion of the vested shares or making direct payments. It’s important to refer to your organization’s equity plan document to ensure payment options are eligible and are aligned to the plan governance.

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Insider Threats: The Cyber Risks of Poor Employee Onboarding and Offboarding organisations to significant cybersecurity threats, as evidenced by incidents like the British Museum’s IT system shutdown. T he Cyber Risks of Poor Staff and Outsourced Onboarding Subpar employee onboarding and offboarding practices can expose and Offboarding Management of

Author: Vivek Valmiki Vivek specialises in

business development within the cybersecurity domain at C2 Risk, focusing on advancing security and compliance across organisations. With a background in business development and communication, he is dedicated to delivering actionable cybersecurity solutions that empower global organisations to strengthen their defences against cyber threats, reflecting his mission- driven approach and commitment to the field.

over half of employees admitted to taking data from a former employer, with 40% intending to use it in new jobs. Compliance Violations breaches of regulations like GDPR, resulting in substantial fines and legal consequences. Reputational Damage Security incidents involving ex-employees can erode trust among clients and partners, leading to financial and reputational harm. Unauthorised data access can lead to

employee entry and exit is crucial for maintaining organisational security. Neglecting these processes can lead to several risks: Data Breaches and Loss Former employees with lingering access can intentionally or accidentally compromise sensitive information. A study by the Ponemon Institute found that

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Industries handling sensitive data, such as finance, healthcare, and government sectors, are particularly vulnerable to the risks associated with poor employee onboarding and offboarding. “

Case Study: The British Museum Incident In January this year, the British Museum experienced a significant security breach when a recently dismissed IT contractor trespassed into the museum and shut down several systems, including its ticketing platform. This led to the closure of temporary exhibitions and parts of the permanent collection

over a busy weekend, causing operational disruptions and reputational damage. This incident underscores the importance of robust offboarding procedures to prevent unauthorised access and potential sabotage by former employees. Relevant Frameworks and Industry Implications - Several cybersecurity frameworks emphasise

the need for stringent onboarding and offboarding processes: ISO 27001 - This international standard for information security management systems requires organisations to implement access control policies, ensuring that employees’ access rights are promptly adjusted upon role changes or termination.

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Best Practices for Secure Onboarding and Offboarding To mitigate the risks associated with employee transitions, organisations should consider the following steps: 1. Develop granting and revoking access rights, ensuring that employees have appropriate access levels during their tenure and none upon departure. 2. Automate Processes: Utilise identity and access management (IAM) systems to automate the Comprehensive Policies: Establish clear procedures for

NIST Cybersecurity Framework - Developed by the National Institute of Standards and Technology, this framework highlights the importance of identity management and access control, advocating for the revocation of access for departing employees. GDPR : This European regulation mandates that organisations protect personal data from unauthorised access, making it imperative to terminate data access for former employees to remain compliant. Industries handling sensitive data, such as finance, healthcare, and government sectors, are particularly vulnerable to the risks associated with poor employee onboarding and offboarding. Ensuring compliance with relevant frameworks in these industries is not only a regulatory requirement but also a critical component of risk management.

retrieve company assets, including access badges and devices. 4. Regular Audits: Perform periodic audits of user access rights to ensure that only current employees have access to necessary systems and data. 5. Security Awareness cybersecurity policies and the importance of safeguarding sensitive information throughout their employment. Conclusion Training: Educate employees about potential consequences of inadequate employee offboarding procedures. By adhering to established cybersecurity frameworks and implementing robust onboarding and offboarding practices, organisations can significantly reduce the risk of insider threats and protect their valuable assets. The British Museum incident serves as a stark reminder of the

provisioning and de- provisioning of user access, reducing the likelihood of human error. Interviews: Use exit interviews to remind departing employees of their confidentiality obligations and to

3. Conduct Exit

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Global payroll’s future leverages automation, AI, and cloud solutions to streamline processes, ensure compliance, and adapt to remote work and diverse regulations. READ MORE HERE

04:05 GLOBAL PAYROLL AWARDS 2025

Submissions close on 3rd April 2025

Want to see your name on the shortlist? The Global Payroll Awards has returned to celebrate and reward achievements in payroll. It is the perfect opportunity for you to highlight your continuing commitment to technical excellence and demonstrate the importance of your team to your organisation. A host of categories are available for Payroll Managers, Specialists, Students and their teams with a global or local workforce. Click on the options below for more information. Enter by 3rd April 2025 Download your entry forms online and ensure you put forward your entry by 3rd April 2025. Fingers crossed you’ll be one of the finalists at The Global Payroll Awards 2025! The event will be held at The Warsaw Polo Club, Warsaw, Poland. Sponsor an award to raise brand awareness There are sponsorship opportunities available too; a chance to bring your brand to the attention of payroll leaders and rising industry talent from around the world. Get in touch today on 020 3871 8870 or email for further details.

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NEW! Regional Payroll Supplier of the Year 2025 Is your organisation a Regional Payroll Supplier assisting organisations processing payroll on a regional basis for different employee sizes ranging from 5-150,000+ across multiple regions? Are you exceptional? Do you believe that your company is the best in the world? This award is for you.

Payroll Consultant of the Year 2025 Do you work on payroll contracts or projects for specific companies and periods of time? Are you a payroll consultant offering advice and support to a payroll department and beyond, playing an integral part in their success? Do you believe that you are the best in your field? Embrace the opportunity to be recognised for your hard work by entering this award.

Employer of Record Organisation of the Year 2025 Is your organisation an Employer of Record who assists either large or small companies with their global expansion and helps solve HR and Global payroll compliance? Is your organisation an industry stand-out; the very best in the world? This award could be the one for you.

Global Payroll Supplier of the Year 2025 Is your organisation a Global Payroll Supplier assisting organisations processing payroll on a global basis for different employee sizes ranging from 5-150,000+ across multiple countries? Are you exceptional? Do you believe that your company is the best in the world? This award is for you.

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Transformation Project of the Year 2025 Have you or your client been working on a transformation project that has changed the way organisations use people, processes and technology? Have you met the challenges and outcomes whilst building relationships with key stakeholders to achieve this transformation project? If yes this award is for you.

In-country Payroll Provider of the Year 2025 This award is for companies seeking recognition for their efforts processing organisations save money, streamline processes or improve accuracy? Is your In-Country payroll organisation the best in the world? This award could be the one for you. in-country payroll for external organisations. Have you helped

International Payments Supplier of the Year 2025 Does your organisation assist companies all around the world to pay their employees in the correct currency? Do you consistently strive for excellence? If you can answer yes to both questions this award is right for you.

Payroll Innovation Award 2025 Have you or your organisation developed a new innovation either for an in-house purpose or for a client that has helped streamline a payroll process, system or project? If the answer is yes and you have a great case study to share this award is for you.

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Payroll Specialist of the Year 2025 Are you or do you know the best payroll specialist in the world? Have you been working in payroll for one or more years and do you feel that you have honed your payroll know-how during this time to develop stand- out skills that make you the Payroll specialist of the year?

Payroll Software Supplier of the Year 2025 Do you feel that your organisation has the world’s best software for the payroll industry? Does your software allow a return on investment and cost savings? Have your clients benefited since implementing your software? This award could be for you.

Payroll Manager of the Year 2025 Are you the best payroll manager in the world or are you fortunate enough to work with someone who is? We want to hear why you/they deserve to win this award. What makes them remarkable? How do they support, develop and retain their team? Why do you believe they are the best?

Payroll Student of the Year 2025 Have you just started your career in payroll or been in payroll for a number of years and decided to study for a payroll qualification? Or have you joined a college specifically for payroll and feel ready to demonstrate the aptitude that makes you the payroll student of the year?

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Five Top tips when entering The Global Payroll Awards 2025 1) Plan ahead and Start early - Consider the awards criteria when planning your projects. Set clear objectives and ensure that your achievements meet them and Give yourself plenty of time to prepare your entry. Find out the entry deadline and make a start on gathering the information required for your chosen category at least 4-6 weeks ahead. 2) Get buy-in - It’s all about teamwork…so make sure your peers and senior managers are aware of the awards and garner their support with the entry. They can provide you with useful information and invaluable feedback to help you create the best possible entry. 3) Keep it simple - Focus on what the judges are actually asking for in the judging criteria. Don’t just fill your entry with the contents of existing sales and marketing materials. Make sure the entry is succinct, clear and easy to understand. 4) Prove it - Demonstrate how you have achieved clear benefits to the business, its employees, your customers and the general public. Always back up your claims with hard evidence, especially statistical and testimonial. Provide compelling before and after data, and quotes from third parties, wherever possible 5) Learn from the experience - If you don’t win at the first attempt, learn from the process and try again next year. You are welcome to ask for feedback on your last entry and gain insight into what the judges felt was missing.

Automation and Integration Award 2025 Does your organisation provide a central platform that allows third-party payroll providers to connect to allow visibility, control and consolidated reports? Do you make a significant difference by your presence in our industry? If yes this award is for you.

Payroll Team of the Year 2025 Do you have the best payroll team in the world or are you part of an outstanding payroll team? We want to hear about your team and the individuals within it that make it worthy of celebrating. What great achievements and improvements have your team and its members made over the last 18 months?

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About the 2025 Awards The Global Payroll Awards are an annual event proudly organised by the Global Payroll Association. The Awards celebrate and reward technical excellence, professional development and teamwork within the Global Payroll industry. The Awards recognise the outstanding achievements of businesses and individuals within the payroll community. The Awards have been running since 2016. This ever- popular event is always a sell-out with over 300 payroll professionals in attendance each year. Contact us to learn how to get involved with the Global Payroll Awards 2025.

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Enter the 2025 Awards This event is not limited to payroll teams in the UK, it will celebrate technical excellence and professional development amongst companies and their payroll teams operating internationally.

Attend the 2025 Awards Join us at the only award ceremony in the world for professionals involved in global Payroll, this year on 5th June 2025 in Warsaw, Poland.

Sponsor the 2025 Awards Sponsorship of the Global Payroll Awards offers businesses unrivalled exposure to a very large audience before, during and after the event.

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