04:05 Issue 24

This month, 04:05 explores payroll careers, generational change, and the GPA’s initiative to inspire future industry talent.

ISSUE 24 I 2026 04:05 GLOBAL PAYROLL THE CASE FOR PAYROLL FLEXIBILITY

By and Large, Payroll Processing Is, On Its Own, Manageable

PAYROLL AUTOMATION The Promise Was Real. The Delivery Is Complicated

GEN Z IS FORCING EMPLOYERS TO RAISE THEIR GAME Employers Are Losing Talent Faster Than They Realise

WHEN EXPERIENCE LOSES VALUE Ageism and the Changing Value of Experience After 50

04:05 FOREWORD

On the Right Path

can better demonstrate the scale and influence payroll has across every industry and every stage of working life. This month in 04:05 , we consider payroll careers from their first page to their closing chapters. In Payroll is not an Accident. It is a Career . the GPA team and our Innovation Partner share their excitement about the growing impact of GPA Payroll Pathways. Anton van Heerden explores changing workplace expectations in Gen Z Is Forcing Employers to Raise Their Game . And Els Humphreys-Davies reflects on experience and longevity in Ageism and the Changing Value of Experience After 50 . We are excited to see the momentum behind GPA Payroll Pathways continue to grow internationally and look forward to revealing more soon as the initiative prepares to take its next steps into the UK.

O ne of the most is about visibility. Specifically, whether the next generation truly understands what payroll is, the impact it has, and the opportunities it can offer as a long-term career. For many already in the industry, payroll was something they stumbled upon. The future of the industry depends on changing that. impactful conversations happening in global payroll right now As payroll learns to embrace and overcome both innovations and challenges, the profession needs new voices, fresh perspectives and adaptable skills. Students entering the workforce today are digitally fluent, media-savvy, globally connected and socially conscious. They are exactly the kind of talent payroll should be attracting IF we

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04:05 CONTENTS

32 EMEA YOU ALREADY HAVE THE MOST POWERFUL PAY EQUITY TOOL Payroll is the most comprehensive, real-time dataset that most organisations hold on their workforce 38 GLOBAL THE SEJANUS EFFECT: BEING THE CEO’S CLOSE FRIEND When the Roman Emperor Tiberius withdrew from Rome to Capri, Sejanus remained at the centre of the empire 46 APAC PAYROLL AUTOMATION The promise was real. The delivery

08 GLOBAL WHEN EXPERIENCE LOSES VALUE Ageism and the changing value of experience after 50

18 GLOBAL PAYROLL IS NOT AN ACCIDENT. IT IS A CAREER The GPA, with UKG, have been introducing students to the world of payroll 22 GLOBAL BETWEEN THE LINES Sachin Goklaney is chief growth officer for Mynd Integrated Solutions Pvt. Ltd.

is complicated. Everyone said automation would fix payroll 60 APAC PAYROLL IN REAL LIFE Payroll? My mum checks it

52 AFRICA

THE CASE FOR PAYROLL FLEXIBILITY IN AFRICA: YOUR MOST VALUABLE ASSET By and large, payroll processing is, on its own, manageable

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66 GLOBAL GEN Z IS FORCING EMPLOYERS TO RAISE THEIR GAME Younger professionals are asking harder questions about

REGULARS

07 GLOBAL NEWS Interactive global payroll news 82 GLOBAL DIARY OF AN HR MANAGER 84 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 86 APAC ASIA BRIEFING Overview on Asia news 88 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 90 GLOBAL FIND A VENDOR

pay, contracts, flexibility and career growth 72 GLOBAL WHY AI WILL EMPOWER - NOT REPLACE - HR AND PAYROLL PROFESSIONALS Artificial Intelligence (AI) is rapidly transforming the HR and Payroll industry

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

Canada

Romania

Canada

Performance-related pay rewards “the doers not the talkers” Read more...

46% of employees say AI has impacted their career growth Read more...

AI-skilled staff offered greater salary premiums Read more...

Incoming national minimum wage increase Read more...

Australia

UAE

Global

India

Government’s $5m payroll automation program Read more...

New rule for public sector paydays Read more...

UKG introduces agentic-powered

Central Rules notified under all four labour codes Read more... Liberia

UKG Pro Pay Read more...

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

Nigeria

Global

CSA audit revealed irregularities at Ministry Read more...

End-to-end global payroll with integrated payments Read more...

Nurses and midwives’ union issues warning Read more...

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04:05 GLOBAL

When Experience Loses Value

Author: Els Humphreys-Davies Els Humphreys-Davies is a senior marketing and transformation leader with 25+ years’ experience driving growth across SaaS, technology, and telecoms. She specialises in go-to-market strategy, demand generation, agile transformation, and global programme delivery, with a strong track record of building scalable pipelines, leading high-performing teams, and delivering measurable commercial impact across EMEA and LATAM. She has held leadership roles at ADP, Vodafone Global Enterprise, Tangoe, and MDSL, where she led complex transformation initiatives, global marketing programmes, and strategic partner ecosystems that accelerated revenue growth and customer engagement.

Ageism and the Changing Value of Experience After 50

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A geing is one of the few universal human experiences, yet modern societies often treat it as a liability rather than an achievement. Across both developed and developing nations, ageism - the stereotyping, prejudice,

and discrimination against individuals based on age - remains deeply embedded in social, economic, and professional structures. While many countries have introduced legal protections, cultural attitudes frequently lag behind, shaping how people over 50 are

perceived, treated, and valued. This article explores the realities of ageism and age discrimination in a global context, particularly in professional environments, and situates these issues within broader economic and demographic trends:

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rising life expectancy, the increasing cost of living, declining pension security, and shifting expectations around work and retirement. Understanding Ageism in a Global Context Ageism is a worldwide issue, affecting societies regardless of income level or geography. It manifests differently across cultures but shares common characteristics: assumptions that older individuals are less capable, less adaptable, or less relevant. Globally, ageism is often normalised. Casual remarks about being “too old”, workplace biases against older candidates (“too experienced”, “too expensive”, “too senior”), and media portrayals that prioritise youth all

contribute to a cultural narrative that undervalues later life. Unlike many other forms of discrimination, ageism is unique in that it affects everyone eventually. This universality makes it particularly important to address - not only as a matter of fairness, but as a reflection of how societies value human life across its full span. The Professional Shift After 50: A Global Pattern One of the most consistent experiences reported worldwide is a change in professional regard after the age of 50. While this threshold may vary slightly across industries and regions, the pattern is strikingly similar. Older workers frequently

face barriers when seeking employment. Employers may assume that they lack technological skills, are less adaptable to change, will demand higher salaries, or are closer to retirement and therefore a “short-term investment”. These assumptions persist despite evidence that older workers often bring stability, reliability, and deep expertise. Earlier in life, experience is typically associated with authority and competence. However, beyond midlife, this perception can shift. Experience may be reframed as rigidity, and seniority as resistance to change. This shift can manifest in subtle but impactful ways: being passed over for promotions, reduced inclusion in strategic or innovative projects, and assumptions about declining ambition or energy. Even in countries without mandatory retirement ages, older workers often experience

Unlike many other forms of discrimination, ageism is unique in that it affects everyone eventually.

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due to insufficient savings, lack of pensions, or inflation. Pension systems are increasingly shifting risk onto individuals through defined contribution models, and undersaving is widespread. How Individuals Are Responding: Adapting to Longer Lives and Financial Uncertainty In response to these pressures, individuals around the world are actively reshaping how they approach work, savings, and retirement. Rather than following a traditional linear path from employment to retirement, many are adopting more flexible, adaptive strategies. 1. Extending Working Lives - By Necessity and Design forced - to work beyond traditional retirement age. However, this is increasingly being done on different terms. Many individuals are choosing - or being

Pension systems are increasingly shifting risk onto individuals through defined contribution models, and undersaving is widespread.

implicit pressure to leave the workforce through restructuring, redundancy, or cultural expectations. Living Longer: A Global Transformation One of the most significant global trends is the dramatic increase in life expectancy. Today, global average life expectancy is over 72 years, compared to approximately 45–50 years in the early 20th century and significantly lower averages 75 years ago in many regions. In higher-income countries, life expectancy now often exceeds 80 years. Longer life expectancy introduces complex challenges, including extended working

lives, greater financial demands in retirement, and increased pressure on healthcare systems, as healthy life expectancy has not increased at the same pace. Ageing Populations and Economic Pressure Population ageing is a global phenomenon. The number of people aged 60 and over is expected to double by 2050. This creates economic and social pressures, including fewer workers supporting more retirees and increased demand for care. Globally, rising costs of housing, healthcare, food, and energy have made retirement more difficult to sustain. Many older adults face financial insecurity

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employability is no longer static but must be continuously maintained. 3. Downsizing and Lifestyle Adjustment Faced with rising living costs and limited pension income, individuals are making significant lifestyle changes: Downsizing homes to release equity Relocating to regions or countries with lower living costs Reducing discretionary spending and adopting more sustainable consumption habits These adjustments are often pragmatic responses to financial pressure rather than lifestyle preference. 4. Alternative Savings and Investment Strategies With traditional pensions becoming less reliable, individuals are diversifying how they prepare for later life: Investing in property or rental income Building personal investment portfolios

based economies to supplement income In some regions, informal savings groups or community-based financial systems also play a role. 5. Intergenerational Support and Shared Living Economic pressures are reshaping family structures. Increasingly: Older adults are supporting younger family members financially Younger generations are supporting ageing parents Multi-generational This reflects both cultural tradition in some societies and economic necessity in others. 6. Redefining Retirement Itself conceptual. Retirement is no longer seen as a fixed endpoint but as a gradual transition. Perhaps the most significant shift is households are becoming more common

Examples include: Transitioning into part- time or flexible roles rather than full-time employment Moving into consultancy or freelance work, leveraging decades of expertise Taking on portfolio careers, combining multiple income streams For instance, former corporate professionals are increasingly becoming independent advisors, allowing them to remain economically active while reducing physical and psychological demands. 2. Reskilling and Lifelong Learning To remain competitive in evolving labour markets, many people over 50 are investing in new skills. Common approaches include: Learning digital tools and technologies Pursuing certifications in emerging fields Returning to education later in life This reflects a growing recognition that

Participating in gig or platform-

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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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However, individual adaptation alone is not sufficient. Without structural change, inequalities in later life will continue to widen. Redefining Age in the 21st Century Ageism is a global issue The emerging reality is that individuals are already adapting- working longer, learning continuously, and redefining retirement on their own terms. Yet these adaptations often occur in response to pressure rather than choice. Ultimately, how societies treat older individuals shapes the future for everyone. Creating a world in which longevity is matched by dignity, security, and respect is not simply an aspiration - it is an economic and social necessity. that reflects societal values. Addressing it requires both policy change and cultural transformation.

Experience should be recognised as valuable. Lifelong learning and flexible work can support continued participation.

Cultural Attitudes and the Devaluation of Age Youth-centric ideals dominate many societies, while ageing is associated with decline. Older people are often framed as burdens, despite their contributions. Experience should be recognised as valuable. Lifelong learning and flexible work can support continued participation. Policy and Structural Considerations Stronger enforcement of anti-discrimination laws, pension reform, better healthcare, and digital inclusion are all critical.

Many individuals now: Alternate between periods of work and leisure Engage in unpaid but meaningful activities such as volunteering or caregiving Prioritise purpose and flexibility over complete withdrawal from work Health, Work, and the Reality of Ageing Ageing often brings health challenges, yet many older individuals remain capable and willing to contribute. Flexible work and retraining are key, but not yet widespread. The gap between physical capability and economic necessity remains one of the defining tensions of modern ageing.

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04:05 GLOBAL

Payroll Is Not an Accident. It Is a Career.

Across New South Wales, Australia, the GPA, with the support of our Innovation Partner UKG, has been working with schools, careers advisors, and work placement providers, and attending careers expos and careers days to introduce students to the world of payroll.

S peaking primarily with Year 10, 11, and 12 students, the sessions are designed to broaden young people’s understanding of what payroll is and the breadth of opportunities

the global payroll industry can offer them. A key focus of these presentations is GPA Payroll Pathways, which gives students foundational knowledge

and exposure to payroll to help them start a career in the profession, instead of simply ‘falling into it’ later in life. The sessions also explore the skills valued in the industry, what day to day work can

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look like, and the many different directions a payroll career can take. We’re delighted with the advances that our GM for APAC, Nilly Gul, has made inspiring a whole new

generation in Australia and thrilled to announce that our newest initiative, UK Payroll Pathways, is set to launch this month. Nilly has kindly shared photos from recent GPA Payroll Pathways events,

to give us a glimpse of the work she’s been putting in, and the GPA’s Helen Dooley and Richard Limpkin from UKG have expressed their passion and enthusiasm for this exciting new chapter.

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“At UKG, we believe the future of payroll depends on inspiring and developing the next generation of talent. The Payroll Pathways initiative is an innovative and meaningful way to introduce young people to the opportunities within our industry, and we are proud to support GPA as Innovation Partners around the globe. By investing in education and accessibility today, we are helping build a stronger, more future-ready payroll profession for tomorrow.” Richard Limpkin, GVP and GM, Global Payroll at UKG

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“The response from schools, careers advisors, and students has been overwhelmingly positive. Many of them were surprised to learn about the scale, complexity, and career potential in the payroll industry.” Nilufer “Nilly” Gul, GPA GM APAC/Australia

“What GPA Payroll Pathways is doing in Australia is genuinely exciting and tells you what happens when you simply open the door and let people in. Technology will keep evolving, and that’s a great thing, but it will never replace the need to truly understand what sits behind a payslip and why it matters. Getting that message to young people early is something we’re incredibly proud to be part of, and we cannot wait to bring that same energy to the UK this June.” Helen Dooley, GPA Director of Operations and Engagement We would like to thank Xemplo for giving students access to onboarding technology, The Payroll Standard for providing access to award interpretation technology, Yellow Canary for helping students learn payroll calculations, and Paytools for supporting payroll governance education.

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04:05 INTERVIEW

A s the Chief Growth Officer for Mynd Integrated Solutions Pvt. Ltd., Sachin is leveraging three decades of work across functions and geographies to build intelligent back-office operations that couple precision with emotional intelligence. He specializes in bringing structure to complexity in fast-moving environments; navigating growth, change, and opportunity. More recently, Sachin has been working from Indonesia and is using his experiences in finance and payroll to put governance around the last mile of employment-related global payments, all while ensuring the data from that first mile is properly captured and correct. Between the Lines Sachin Goklaney

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major banking firm for outsourcing to India, a first for them. Banking processes such as account openings, audit checks, and other verifications were outsourced. Next, my business partner and I started an outsourcing company in Singapore, and began doing shared services in a way, and it included outsourcing in Vietnam. That’s where we landed our first- ever HR/payroll project with Nokia Vietnam. I ended up working for the company that had given us the Nokia project, which became PayAsia. During this time, all the issues around how to build a payroll business came flying right in my face. This group had a handful of country solutions for payroll, and what was a short-term project to see if it would work out turned into major growth - nine years later, we sold the company for more than $100 million. We were small starting but ended up being able to scale to handle all taxes and all pension funds in 82 countries in about two years. After the sale in 2022, I then joined a payments fintech company called Ebury - I really love the payment space. Last July I left that business, and now I am here at Mynd.

This interview has been edited for clarity. GPA: How did you start your career and then how did it migrate into payroll? Sachin Goklaney: I began my work career in the form of a cadetship, which allowed me to work straight away and have a company pay for textbooks. I did two years part-time, two years full- time, so my degree got extended by one year, but I got the full work experience straight away and a great start at earning at the same time. Then I became a chartered accountant, went to the UK, and started working for a Japanese insurance company in London. My work was in reconciling insurance claims, premiums, all the bookkeeping, the finances. Then, a business partner and I started an arrangement with a

We were small starting but ended up being able to scale to handle all taxes and all pension funds in 82 countries in about two years.

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GPA: Tell us about your current role. Sachin Goklaney: I run growth globally for Mynd. It’s an Indian- headquartered business going global ambitiously. Mynd is focused on developing partnerships and becoming a delivery partner to many of the well-known global payroll service providers, all while helping Indian clients go global at the same time. So, we are the first Asian provider that actually gives the global boys some work. GPA: What has been your most fulfilling accomplishment? Sachin Goklaney: The last mile piece - sending money from country to country - people talk about it a lot, but very few deliver. A timely, successful transaction between the U.S. and Singapore, for example, can be one of the most challenging kind of processes. There are billions of dollars flying around and not always in your bank account. That’s the scary bit. I’ve been a part of amazing work with partners in Kenya, Japan, and in Korea that helped put some governance around this critical piece. One of the most pleasing moments was to have created that business line, and

The last mile piece - sending money from country to country - people talk about it a lot, but very few deliver. A timely, successful transaction between the U.S. and Singapore, for example, can be one of the most challenging kind of processes.

that sticks with me today because I’m doing it at Mynd, but in a different way. GPA: Do you have any thoughts on how companies are changing how they pay workers? Sachin Goklaney: There remains the traditional method of uploading your bank file two days in advance for payroll, but the front end of the mode of payment is definitely evolving. In some markets people have the option of same-day and even faster payments. Everybody is aware of it and many are investing in faster payments. I see some facilitating stablecoin payments in the US. But, on the payments end, the problem remains you generally

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GPA: What are some of your most vexing challenges in meeting client expectations? Sachin Goklaney: I batted this one around a bit in my head, and, you know what the biggest challenge was? It was always in implementation. This is not to discount the fact that operations is not a challenge every month, every week, every day. It centers around expectation management and happens when a client has to go live this month; they then realize, they need parallel runs, and other things done, and they haven’t got the resources. Implementation makes sure what is put in is in the right format, the right manner, the right accuracy. The payroll engine itself is gross to net and will calculate accurately input to output. But if your input’s wrong, don’t blame the payroll engine. It’s the input. With implementations, even if you got the expectation of “we’ll get it live, here’s the dates, we’re set,” and the business requirements are documented. There’s always some change somewhere in the process that somebody’s forgotten. GPA: How have you used technology to improve your operations and the operations of clients?

cannot pay taxes from outside the country, you have to pay locally. Your pension funding also cannot come from outside the country. The collection accounts no one has mastered, and that’s where people need to invest a little bit more. Payment companies, who make a lot of money on foreign exchange, can do that in part because they’ve taken the effort to have licenses in many countries. These generally are regulated payment businesses. However, it’s too expensive to register everywhere. But then you have payroll businesses who are service companies, who, in many jurisdictions, have no law that prevents them from collecting funds and paying out funds. Although some countries, like Australia, have made it very clear that you cannot, no matter who you are, collect client funds unless you’re regulated. But in many other countries, you can, so long as you’re a payroll company just doing salary and payroll-related payments. I have a personal goal to set up as many collection accounts in the world to have the true “last mile” capability. Because it’s the more complicated bit, I’m looking to resolve this.

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Sachin Goklaney: Thinking about the payroll calendar, we are using technology to focus on how to bring the calendar back to the payroll operator. If you give back an extra day or two to the client, that’s a gold mine. Technology improves the data validation that goes into payroll. That might take a bit of quality control time, but the extra checking can give a day back in the life to the client. We find focusing on that first mile data validation piece is important, and then, of course, the last mile piece, which includes payment of salaries and taxes and submitting the forms. Someone has to work that all out. Artificial intelligence is great. It helps. But I don’t think AI is going to replace a payroll engine fully. AI can make your services more efficient, and that is where the real value is. GPA: What would you tell a client to help them understand what they need to be aware of when undergoing a payroll transformation? Sachin Goklaney: First, that the client’s data set is not as good as they thought it was. And you don’t want to realize at implementation that “my stuff is crap.”

Implementation makes sure what is put in is in the right format, the right manner, the right accuracy. The payroll engine itself is gross to net and will calculate accurately input to output. But if your input’s wrong, don’t blame the payroll engine. It’s the input.

Second, there will be problems. Clients need to understand that the provider who’s either directly or indirectly responsible for a challenge or delay is also emotionally destroyed when that happens. If most clients could just recognize that everybody is going through the pain, and it’s not that the service company has actually given up on you. Far from it. So that’s something I wanted to say as an EQ part that clients should recognize. GPA: From your perspective, what’s the future for payroll services? Sachin Goklaney: Complex changes that happen regularly in payroll don’t happen in finance, yet proposals for financial systems

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the spreadsheet because they don’t have the service. I feel the bundle bit is going to be a big change. Will every company then start offering payments? Will every company then start offering lodgments? Will every company then upsell other payroll-related things like daily pay? Do you bring in early wage access? And now that you bundled it, give me one price. Don’t give me 16 prices. GPA: What about payroll professionals themselves? How should they prepare for these changes? Sachin Goklaney: Like the service providers, payroll professionals should also move to a more bundled knowledge. Know not just the technology but also know how different systems play with each other. As for moving into the C-suite, leaders have got to recognize that payroll professionals are actually experts, even though there is no payroll degree. It’s more important than ever that those in payroll get the leadership to read and comment on the pay data; it’s a responsibility of the entire organization to look at the payroll data.

Complex changes that happen regularly in payroll don’t happen in finance, yet proposals for financial systems get a lot more attention than a payroll proposal. I would like to see a bit of a par on that for payroll.

get a lot more attention than a payroll proposal. I would like to see a bit of a par on that for payroll. Whether it’s going to happen, I don’t know. But to me, payroll is going to get more and more complex, and, at the same time, I think great companies are trying to reduce that complexity through technology. They are saying: “give me one price per person and I’ll pay you.” For everything related to employment and pay. Many providers are used to applying fees for new joiners, fees for leavers, termination this fee, registration costs this much, and so on. I think this is changing. In addition, price pressures are going to hit payroll firms to then make them pivot into more ancillary services. They can’t win any RFPs if they can’t answer half

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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 oen 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

04:05 EMEA

You Already Have the Most Powerful Pay Equity Tool Payroll is the most comprehensive, real-time dataset that most organisations hold on their workforce. Every pay cycle, it captures base salary, bonuses, overtime, benefits and variable compensation across every role, every level and every geography. It’s granular, it’s current, and it’s already there. Y et remarkably few organisations are using it to answer one of the most Directive requiring transposition into national law by June 2026, to established reporting regimes in the UK, Ireland and Australia, to the evolving state-level disclosure laws expanding rapidly across the US. For multinational employers, this isn’t a single regulation to prepare for. It’s global, and it’s already here. consequential questions in workforce management: are we paying people fairly? That question is about to become unavoidable. Pay transparency legislation is accelerating globally, from the EU Pay Transparency

Author: Saul Howerton Saul Howerton is Vice President and Global Head of People Advisory at Vistra. With over 20 years of experience in consulting, operations, and finance, he specialises in HR, global mobility, and back office outsourcing, helping high- growth companies streamline operations and ensure local compliance across Vistra’s 100+ jurisdictions to drive sustainable growth.

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narrative and no credible explanation for how they’d gone unaddressed. The reputational damage was immediate and, for some, lasting. The EU Directive will require the same kind of disclosure across multiple jurisdictions simultaneously. If you haven’t already identified and started addressing your gaps by the time reporting becomes mandatory, you’ll be publishing a problem you haven’t yet solved. That’s the position organisations find themselves in when they wait for regulation to force the question, rather than using the data they already hold to answer it now. The Gap You Can’t See Pay gaps don’t announce themselves. They accumulate quietly through inconsistent starting salaries, uneven bonus allocation, promotion patterns that favour certain demographics and legacy structures that haven’t been revisited in years. By the time they surface in a mandatory disclosure, the damage to trust and retention is already done. The data to identify these gaps exists within your payroll and HRIS systems today. The challenge, for most multinational organisations,

Household-name employers found themselves in headlines they couldn’t

control. Gaps of 30%, 40%, and even 50%

were published with no accompanying narrative and no credible explanation for how they’d gone unaddressed.

The organisations best placed to respond are those already leveraging their payroll data as a strategic asset, not those rapidly assembling it under regulatory pressure. We’ve Seen What Happens When Organisations Aren’t Ready When the first UK gender pay gap reporting was published in 2018, the results were stark. Household-name employers found themselves in headlines they couldn’t control. Gaps of 30%, 40%, and even 50% were published with no accompanying

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is fragmentation. Our research for The Vistra Payroll Report 2026 found that only one in three organisations have fully integrated payroll with HR, time and finance systems. When your data sits in disconnected platforms across multiple jurisdictions, each with different structures and definitions, meaningful comparison becomes almost impossible. That’s not a data problem. It’s an architecture problem. But it is solvable. What Unified Payroll Data Reveals When payroll data is centralised and standardised across markets, it becomes a powerful diagnostic tool. Organisations can compare like-for-like compensation across job families and roles, grade levels, tenure and geographies, controlling for legitimate differentiators and isolating unexplained gaps. They can distinguish structural gaps driven by representation at senior levels from direct gaps where equivalent work attracts different pay. And they can track whether disparities are widening or narrowing over time, correlating shifts with specific decisions around hiring, promotion or restructuring.

When your data sits in disconnected platforms across multiple jurisdictions, each with different structures and definitions, meaningful comparison becomes almost impossible.

Critically, this also connects pay to retention. From a recent study, we know that 53% of employees would consider leaving due to repeated payroll issues, and perceived unfairness in pay is among the most corrosive drivers of attrition. When payroll data is integrated with HR systems, you can see where inequity may be driving talent out before it shows up in your turnover figures. From Snapshots to Continuous Visibility The organisations getting this right are building ongoing monitoring into their payroll operations, not waiting for annual reporting cycles to surface problems. That means setting thresholds and alerts for compensation anomalies, building pay equity reviews into every promotion cycle and hiring

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The Window is Closing The EU Directive will require organisations to disclose salary ranges in job postings, respond to employee pay information requests and report gender pay gaps publicly. But this sits alongside existing obligations in markets where reporting is already live, and enforcement is tightening. For organisations operating across borders, and 32% of organisations now pay workforces across multiple jurisdictions, the complexity multiplies with every market. The Vistra Payroll Report 2026 shows that 93% of payroll leaders now view payroll as a strategic enabler of growth. Pay transparency is the sharpest test of whether that belief has translated into action. When your payroll data is unified, and your systems can surface insights in real time, you’re not just meeting regulatory obligations. You’re building an organisation where people trust they’re being treated fairly. If your first gender pay gap report is the first time you’ve seen your own data clearly, you’ve already lost control of the narrative. The time to build that visibility is now, before disclosure makes it someone else’s discovery.

Organisations that have built this infrastructure will meet new transparency requirements as a natural output of their existing processes. Those who haven’t will find themselves publicly reporting gaps they haven’t had time to understand, let alone resolve.

decision, and giving leadership real-time visibility into where the organisation stands. When you can see a gap forming, you can address it before it compounds, whether through targeted adjustments, revised banding structures or changes to how variable compensation is allocated. Organisations that have built this infrastructure will meet new transparency requirements as a natural output of their existing processes. Those who haven’t will find themselves publicly reporting gaps they haven’t had time to understand, let alone resolve.

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Payroll has become a strategic differentiator for global organizations. With increasingly distributed workforces, growing competition for talent, and evolving compliance standards, how businesses manage payroll now influences their ability to scale and meet employee expectations. By 2026, payroll will no longer solely center on accurate and timely payments. It will be a source of trust, intelligence, and competitive advantage. The global payroll market is projected to reach $18.72 billion in 2026, with a

CAGR of 4.88%. Such growth reflects how payroll systems are adapting to business needs, driven by AI and automation. These technologies are taking payroll from an administrative task into a strategic function which delivers insight, agility, and resilience. Cloud platforms, real-time data access, and personalization tools are central to workforce satisfaction and modernization. AI is pivotal to this shift. It automates compliance checks, forecasts costs, reduces errors, and manages administrative workload, while payroll teams focus on oversight, insights, and culture.

DOWNLOAD FOR FREE

04:05 GLOBAL

The Sejanus Effect: Being the CEO’s Close Friend When the Roman Emperor Tiberius withdrew from Rome to Capri, Sejanus remained at the centre of the empire. Officially, he was commander of the Praetorian Guard. In reality, he became the gatekeeper to the emperor’s mind.

Author: Ayşe Nazmiye Uça is the Founder and Chairman of the Turkish Payroll Association and established Turkey’s first payroll outsourcing company 26 years ago. Her company, Datassist, leads the market in technology-centered payroll services, catering to Fortune 500 companies and major Turkish corporations. Datassist excels in Regulation Technologies (RegTech) and continues to expand through strategic investments and business partnerships, aiming to offer comprehensive services in an evolving market. In 2024, Ayşe ranked 20th among Turkey’s top 100 female founders by Fast Company magazine, based on company turnover. Her life purpose is to shape organizations, create new opportunities, and guide her employees toward achieving their career goals.

W hose voice would reach Tiberius? Whose loyalty would appear suspicious? Which crisis would be amplified, and which one softened? Who would seem trustworthy, and who dangerous? Everything now passed through Sejanus. This is where the most dangerous form

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of closeness in leadership begins. A person may become valuable because they are close to you, but at some point, they can become the window through which you see the world. And one day, if the window becomes dirty, the leader may believe the world itself has become dirty. ISSUE 24 GLOBAL PAYROLL MAGAZINE

A person may become valuable because they are close to you, but at some point, they can become the window through which you see the world.

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Being close to a CEO works the same way:

First of all, the influence of the people around a CEO is directly connected to the fate of the company. Someone in the position of a close friend, even with good intentions, can lose their objectivity. Supporting every decision the CEO makes, pushing critical thinking into the background, or softening realities out of a “protective instinct” can create the conditions for poor decisions. More dangerously, the CEO is often unaware of this because trust weakens the instinct to question. How Does This Close Friendship Begin? Leaders tend to give opportunities to people they trust more and communicate with more frequently. There is also a tendency to perceive people who resemble them, in terms of thinking style, background, education, or communication style, as more competent and therefore feel closer to them. Or the CEO may gradually bring people they already trust, work well with, and feel confident about, into a closer inner circle over time. Closeness is not always born from favouritism. Sometimes it develops naturally, almost like a companionship forged through struggle.

At first, it feels like trust. Then it creates speed.

Then it makes decisions easier. And that is the most dangerous blind spot of all: The leader no longer sees the person closest to them as a source of influence. The close person no longer sees their influence as power. But the organisation sees both. Being close to a CEO can look like a privilege from the outside. A relationship built on trust, fast communication, and proximity to decision-making mechanisms… But this closeness often brings with it complex and even dangerous dynamics that are difficult to notice. Especially the role of the “close friend” which can blur professional boundaries and unintentionally place the leader in a vulnerable position.

Supporting every decision the CEO makes, pushing critical thinking into the background, or softening realities out of a “protective instinct” can create the conditions for poor decisions.

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Supporting some of Australia’s largest employers across multiple industries.

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