Professional April - May 2026

ISSUE 118 APRIL – MAY 2026

OFFICIAL MAGAZINE OF THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS

THE DIGITAL PAYROLL REVOLUTION

Payroll Outsourcing Service Accurate, Compliant and Secure

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EDITOR Lora Murphy MCIPPdip editor@cipp.org.uk ADVERTISING

Editor’s comment

Daniel Cull and Lexi Evans commercial@cipp.org.uk DESIGN James Bartlett and Nicole Davis PRINTING Redactive

Pay professionals, that time of year is here! Yes, April, and the start of the new tax year. While many people associate this month with spring, for us it signals gearing up for the year ahead and all the updates that come with it. Ensure you’re up to date with the articles in this issue. Our theme this issue ties in with the release of our Software Directory as we explore ‘The digital payroll revolution’ . Unless you’ve been asleep for the past few years, you’ll have seen how quickly technology has transformed the pay space. Our feature article dives into these advancements and what they mean for you. This is the second issue of our new-look magazine, and I’d love to hear your thoughts on the content, layout and overall feel. Please do get in touch to share your feedback. And if you haven’t already, don’t forget to subscribe to our YouTube channel to receive all our latest

CHIEF EXECUTIVE OFFICER Jason Davenport FCIPP MloD CIPP BOARD OF DIRECTORS Louise Gray ChMCIPPdip Stuart Hall MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA

Ana Laiu MSc FCIPPdip Brendan Mulkern FCIPP

video content by scanning the QR code here: Lora Murphy MCIPPdip (editor@cipp.org.uk) Editor and Host of ‘Behind the Button’, CIPP

Brian Sparling ChFCIPPdip Michelle Sutton ChMCIPPdip

Cliff Vidgeon BA (Hons) CMA ACG ChFCIPP Clare Warrington MSc FCIPPdip AFHEA

USEFUL CONTACTS Consultancy consultancy@ippeducation.co.uk 0121 712 1044 Events team events@cipp.org.uk 0121 712 1013 General enquiries enquiries@cipp.org.uk 0121 712 1000 Marketing marketing@cipp.org.uk

CHAIR’S comment

It’s an honour to write my first message as Chair of the CIPP. Stepping into this role is a privilege I hold with deep respect, particularly as I follow in the footsteps of someone who’s given so much to our profession. I want to express my heartfelt thanks to Clare Warrington for her exceptional dedication, leadership and hard work over the past three years. Clare has steered the Institute through an extraordinary period of change, and her commitment to supporting our members, championing the profession and strengthening the CIPP’s voice has left a legacy which will continue to shape us for years to come. I’m incredibly grateful for the wisdom and energy she’s poured into the role. It’s fitting that my first message coincides with the technology issue, released alongside our updated Software Directory . Over the past year, we’ve witnessed some of the most rapid and significant technological shifts payroll has ever experienced. Artificial intelligence has moved from being a distant concept to an everyday tool, and we’ve seen continued developments in pay methods, with faster, more flexible and increasingly digital payment solutions becoming the norm. Cybersecurity, too, has evolved at pace, reflecting the growing need to protect sensitive data in an environment where threats are more complex. These advancements are transforming payroll, not just incrementally but fundamentally. Yet, amid all this innovation, one truth remains unchanged: technology will revolutionise payroll, but it’ll never replace pay professionals. The systems we rely on are powerful, but they can’t replicate the judgment, empathy and customer service that define our work. They don’t carry the responsibility we feel for ensuring people are paid correctly and on time. As we embrace new tools and new ways of working, our people remain at the heart of payroll. Technology amplifies our capabilities, but it’s the skill, passion and professionalism of our community that continue to drive us forward. I’m proud to begin my tenure surrounded by talented individuals, and I look forward to working with you all as we shape the future together. Brian Sparling ChFCIPPdip (brian.sparling@cipp.org.uk) Chair, CIPP

0121 712 1033 Membership membership@cipp.org.uk

0121 712 1073 Qualifications education@ippeducation.co.uk 0121 712 1023 Training training@ippeducation.co.uk 0121 712 1013 cipp.org.uk

Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ are trademarks of the Chartered Institute of Payroll Professionals. Copyright: The Chartered Institute of Payroll Professionals 2025. The Chartered Institute of Payroll Professionals, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000 Copyright This magazine is published by The Chartered Institute of Payroll Professionals in whom the copyright is vested. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher. The views expressed in this publication are not necessarily those of the CIPP or the Editor. The information and comment contained in this publication are given in good faith, their accuracy or completeness cannot be guaranteed.

IN THIS ISSUE

The digital payroll revolution

REGULARS

FEATURES

comments 01 Your CIPP

Editor and Chair

Institute updates, Policy in progress, Ask the payroll pros…, Payroll and perspective with Jason, Amplifying expertise, Payroll champions, Putting our learners at the heart of what we do

Technical 22 Wellbeing 40 Feature article 45 Thought leadership 48 Innovation 58 Useful contacts directory 64 Hot topic article 68 Making payroll personal 70

From hands-on to the helping hand: working in the CIPP Advisory

Service team By Marie Bennett

Meet the module makers (part two) By the IPP Education learning and development team Two reforms. Two timelines. One profession adapting fast. By Sarah Smith Countdown to April: the changes that will affect you By Paul Chamberlain

Breaking a SWEAT: navigating salaried work excess annual time as minimum

2 0 3 5 CIPP COMMITMENT TO CLIMATE CHANGE

wages rise By Jeni Morris

Recycling this magazine saves around 70% of energy and water * – help us reach our sustainability goals. Carrier sheet Put in your recycling Outer wrap Put in food waste or composting Cover Put in your regular rubbish Inner pages Put in your recycling

Flipping the narrative: how to recognise your superpowers and build on your strengths By Caspar Craven

* Compared to creating new from trees

APRIL–MAY 2026

Trust and resilience are core to the new payroll experience By Michael Burns and Lauren Kirton Hot topic: getting it right: pension salary sacrifice rules during maternity leave By Charlie Barnes and Anna Burdett

From stress to stillness: managing payroll pressure with presence By AJ Jain In your corner: wellbeing in payroll By AJ Jain

Feature article: the digital payroll revolution By Lora Murphy

Bonus online content

32 Maximising global mobility: what the

OECD’s work means for payroll professionals By Ian Jones and Joanne Webber

34 Keep it or toss it? By Gretchen Inouye 36 Case law corner By Dan Carder 38 What rights do agency workers have? By Danny Done 60 How AI can be used to help with end of tax year and start of new tax year processes By Jaspal Randhawa 62 Reimagining payroll for the next generation By Simon Gibbs

Fast systems, faster minds: experiences of ADHD in the pay industries Collaboration between the CIPP and Mental Health First Aid England Payroll at a crossroads: reflections and a vision from the front lines By Mike Loydon Beyond the basics: strengthening payroll continuity in the SaaS era By Kirsty Read

4 | YOUR CIPP

Institute updates

Public Sector Pay Forum 2026 We’re delighted to announce a brand new, free-to- attend event – the Public Sector Pay Forum – taking place in Solihull on Thursday 16 July 2026. You can expect: l insightful sessions delivered by expert speakers

ANNUAL EXCELLENCE AWARDS 2026 THE CIPP

PUBLIC SECTOR

2026

l networking opportunities with exhibitors, sponsors and like-minded peers. Our Chief Executive Officer, Jason Davenport, said: “We created the Public Sector Pay Forum to give pay professionals the support and connections they need. It’s about bringing the community together, sharing practical insights and helping them stay ahead in their roles.” Book your free place here: https://ow.ly/JScO50YsMfQ. Annual General Meeting (AGM) 2026 Our 28th AGM took place on 25 February 2026 at the Radisson Blu London, Bloomsbury, to elect two new board members, approve the accounts for the year and re-appoint the auditors. We’re pleased to announce that, following the voting, Dianne Hoodless ChFCIPPdip and Brendan Mulkern FCIPP will remain on the CIPP’s Board of Directors from 1 April 2026. We’d also like to thank Clare Warrington MSc FCIPPdip AFHEA for her years of commitment as the Chair, and welcome Brian Sparling ChFCIPPdip , who’ll be taking the position up from 1 April 2026. Please join us in congratulating them and welcoming them to the CIPP.

26 categories and get nominating before the deadline of 31 May 2026, here: https:// ow.ly/2LAI50YsMk2. PAY 3 MARCH 2026 | MANCHESTER UNITED F.C. celebrate those achievements. Check out the various award Time to nominate those outstanding pay professionals We’re excited to announce that nominations for our Annual Excellence Awards are now open! Our Annual Excellence Awards, taking place on 8 October 2026, allow you to recognise the people making an outstanding impact in the pay professions. If you, or someone you know, has gone above and beyond, this is the perfect opportunity to

PAY 3 MARCH 2026 | MANCHESTER UNITED F.C.

PAY 3 MARCH 202

New Fellow CIPP members We’re delighted to announce that Joanne Leather FCIPPdip , IPPE Education Senior Education Development Manager and Cybill Watkins FCIPPdip , Production Legislation Manager, Zellis, have gained Fellow membership. Gaining this level of membership is a great achievement and shows their continued dedication to the industry. Congratulations, Jo and Cybill!

PAY

Pay Live 2026 What a fantastic day we had at Manchester United’s stadium, Old Trafford, on 3 March 2026 for Pay Live 2026! The day was filled with great sessions and lots of networking. A huge thank you to all our guests, exhibitors and to our headline sponsor, SD Worx.

David Openshaw It’s with sadness that we share that Mr David Openshaw, a long-time member of the CIPP, has passed away after a short illness. David was very committed to his professional involvement in the pensions and payroll area and was a person of great integrity and kindness. He was in the first intake group to complete the master’s degree in payroll, which was offered at the time in partnership with Westminster University. He was very proud to have achieved that qualification and maintained links with many of the people involved. He remained interested in the Institute even after retiring and

continued to get involved in activities within the Clevedon and Nailsea areas, where he’d worked and lived for many years. He’ll be greatly missed by former colleagues and CIPP members who knew him, and, of course, by his wife, Marie, and son, Daniel.

YOUR CIPP | 5

Headline sponsor for the CIPP’s Annual Conference and Exhibition 2026 We are pleased to announce that Zellis will be the headline sponsor for the 2026 event. We are grateful for their support in helping make this year’s conference possible. Sponsorship plays an important role in enabling us to deliver this flagship event, and we sincerely appreciate Zellis’s contribution.

CIPP’S ANNUAL CONFERENCE & EXHIBITION

Join us in 2026 to connect with Zellis and many more exhibitors. Visit cipp.org.uk/ACE to find out more and secure your place.

JOSS TASKER Join Joss Tasker, Chief Executive Officer and Founder of Sync Savings, to unpack the power of payroll savings and its role in improving financial wellbeing. If you’ve ever felt like saving just isn’t possible, this is a must-listen. Joss shares practical, realistic tips for getting started, no matter your income, and reveals some eye- opening facts and figures on financial vulnerability in the UK. We also explore how payroll savings work in practice and why they’re such a powerful (and often underused) tool. For pay and reward professionals, Joss explains how offering savings vehicles through payroll can drive real employee impact while demonstrating the strategic value of payroll within an organisation.

PAUL CHAMBERLAIN In this episode, we’re joined by Paul Chamberlain, Head of Employment and People Solutions at JMW Solicitors, to break down what the Employment Rights Act (ERA) means for pay professionals and payroll teams. Paul walks us through the key milestone dates payroll and human resources (HR) professionals need to have on their radars, along with the major legislative changes that will affect how organisations manage pay, employment rights and compliance. With the ERA representing one of the most significant shifts in worker protections in decades, this episode provides practical insights to help professionals prepare for what’s ahead. Alongside the legal updates, Paul also shares more about his career journey into employment law, his interests outside of the legal world and some of the most surprising and memorable stories he’s encountered during his time as an employment lawyer.

JASON DAVENPORT In this special episode of ‘Behind the Button’, we turn the spotlight onto leadership as we sit down with our very own Jason Davenport, Chief Executive Officer (CEO) of the CIPP. Join us for an insightful conversation exploring the Institute’s refreshed strategic direction, including the four key pillars shaping its future and guiding its work across the pay professions. But it’s not all strategy, as Jason also shares his wonderful personal story. From his unique journey into payroll to his experiences beyond the office, we dive into the person behind the role. Despite being CEO, Jason remains hands-on, still rolling up his sleeves and getting involved in processing payroll for CIPP staff, demonstrating a genuine passion for the profession at every level. Expect honest reflections on career growth, family life, ambitions and what working in the pay industries truly means to him.

To see the episodes covered here, plus all previous shows, head to https://ow.ly/uSs750Y0zZM.

6 | YOUR CIPP

Policy

Welcome to the latest update on what the CIPP’s policy and research team team has been involved in, on behalf of you, our members, and the wider payroll profession and better than ever. An amazing venue with even better sessions and content. Mat took a day away from his busy secondment to join the policy team at the event. Mat hosted the ‘Ask the experts’ session, with Sam and the recently appointed Advisory Service Team Leader, Chevonne Wild. Sam and Chevonne were delighted to answer delegates’ questions. Sam also delivered another SSP update to delegates. With SSP being relatively unchanged for the last 40 years, the upcoming reform is a big change. It’s our mission to upskill the profession and ensure we support pay professionals to remain compliant. The Payroll Insights Surveys are open and ready for you to respond to We’ve produced three surveys, as follows: l pay professionals l in-house l outsourced. We need as many people as possible to complete the pay professionals survey, as this gives us an insight into working arrangements, salaries, job responsibilities, locations and education levels in the profession. Then, if you’re in a senior position, please respond as an organisation, and choose either the in-house or outsourced survey, the one that best fits your company. If you offer both outsourced services and in-house functions, you’re free to respond to both if you have access to data on each separately. You can complete the two surveys relevant to you, here: https://ow.ly/ mjT950Yr73N.

T he CIPP were delighted to welcome Georgie Ward to the team at the start of March. Georgie was thrown straight in at the deep end, attending her very first event on her second day at Pay Live Manchester. It was great to see so many of our members eager to meet Georgie and welcome her to the role. Following two years of being part of the policy team as a Policy and Research Officer, Sarah Smith moved over to our Advisory Service team from 1 April. Sarah is looking forward to continuing to support our members in her new role, and we wish her the very best of luck. Events BeConnected This year’s BeConnected events were another great success. The live event was held in London after the Annual General Meeting or ‘AGM’. It was great to see a room of both familiar and new faces ready to enjoy the sessions. Sarah Smith delivered the policy team’s legislative update, covering what’s ahead for the upcoming tax year and some of the bigger changes due to be implemented in future years, including the mandatory payrolling of benefits. After Paul Chamberlain’s ever-popular employment law update, Sam delivered an update on the overhaul of the statutory sick pay (SSP) legislation coming into force from 6 April 2026. Pay Live The newly renamed Pay Live event was held at Manchester United’s football stadium, Old Trafford. This year was bigger

Your policy team

Mathew Akrigg MCIPPdip MAAT Policy and Research Officer (Currently on secondment at HM Revenue and Customs)

Samantha O’Sullivan ChFCIPPdip Policy and Advisory Lead

Georgie Ward MCIPPdip Policy and Research Officer

YOUR CIPP | 7

Tax adviser registration deadline update HM Revenue and Customs (HMRC) recently published guidance which confirms that payroll-only service providers will be required to register for an agent services account or ‘ASA’ from 18 November 2026. The guidance is available here: https://ow.ly/MxMs50YsOLW, and you can find out more about the ASA here: https://ow.ly/pm6L50YsOMN.

It’s no secret that millions of people in the UK find it hard to keep track of their pensions, subsequently

meaning it’s more difficult for them to plan for their retirements. The new MoneyHelper Pensions

Payroll-only service providers are those that don’t interact with HMRC in any other way on behalf of their clients. For example, they aren’t an accountancy practice. There’ll then be a period of three months following 18 November 2026 in which payroll-only service providers can register to apply for an ASA, which means the final deadline date for registration is 18 February 2027. If payroll- only service providers want to register from 18 May 2026, they’re able to, even though there’s no requirement to do this until a later date. To register for an ASA, businesses must be supervised by an Anti-Money Laundering (AML) Supervisor. HMRC provides AML supervision, and further information can be obtained here: https://ow.ly/uM0550YsONL. Initially, the CIPP had intentions to register with the Office for Professional Body Anti-Money Laundering Supervision or ‘OPBAS’ to become a Professional Body Supervisor, in order to support our members. However, HM Treasury recently announced that AML supervision will now be managed by the Financial Conduct Authority (FCA). We’ve openly offered to support the FCA in a recent consultation response, which can be located here: https://ow.ly/gJwG50YsORh. Payroll News

Dashboard will bring information about an individual’s pensions together in one secure place and will also include details of their state pension. It will show the value of their pensions both today and at retirement, so they have a clearer picture of their future finances. More information on this can be found here: https:// ow.ly/IpBX50YsORF. Testing of the MoneyHelper Pensions Dashboard is currently underway and there’s the opportunity to get involved, have your say and potentially influence how pensions dashboards will work in the future. You can join up here: https://ow.ly/UhjP50YsOS9. If you join, you’ll be invited to take part in research to make the dashboard as helpful and easy to use as possible. On a side note, testing is in its early stages, so you may not see all your pensions in the dashboard just yet.

For your diary Last day of tax month 12

5 April

activpayroll celebrates 25 years We would like to congratulate activpayroll on reaching its 25th anniversary. Reflecting on the achievement, Chief Executive Officer,

First day of tax month 1 Happy new tax year!

6 April

Last day for submitting a real time information (RTI) employer payment summary (EPS) to apply to tax month 12 Deadline for payment of pay as you earn (PAYE) and National Insurance contributions (NICs) etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method

19 April (This is a weekend date)

Gary Henderson, said: “Reaching 25 years is a proud milestone.

22 April

5 May

Last day of tax month 1

Our growth, innovation and the loyalty of our clients and partners reflect the dedication of our teams around the world.” The CIPP extends its best wishes

6 May

First day of tax month 2

Last day for submitting a RTI EPS to apply to tax month 1 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method

19 May

to the team at activpayroll and hopes they enjoy celebrating this milestone with colleagues, clients and partners this year.

22 May

31 May (This is a weekend date)

P60 deadline (to provide to all staff employed as on 5 April 2026)

8 | YOUR CIPP

Ask the

payroll

pros...

The CIPP’s Advisory Service team provides answers

to popular questions

Reissuing digital P45s Q: When employees leave, we supply digital P45s. Previous guidance indicates that a lost paper P45 cannot be reissued, but what’s the current guidance around reissuing a P45 that’s been provided digitally? A: The rule against issuing duplicate P45s was established before digital systems and real time information. It was intended to ensure that employees couldn’t claim their tax-free personal allowance more than once from different employers, and to prevent the generation of subsequent P45s for payments made post-termination.

Although the specific reasoning isn’t officially documented, current guidance still states that no duplicates are permitted: https://ow.ly/yEJq50YmkeM. Recouping training costs and national minimum wage (NMW) implications Q: If an employee leaves our business and is required to repay training costs, do we need to consider NMW rules before taking a deduction from their final pay? A: If the training was in connection with the employment, was a requirement of that employment or was enforced by the company, the deduction for training costs would reduce pay for the purposes of NMW. However, if the training was completed voluntarily for the individual’s own personal development, wasn’t connected or required as part of the employment and the company paid the deductions to a third-party (such as a training provider), the deduction for training costs wouldn’t reduce pay for the purposes of NMW. Meet the team

Further information can be found under the training costs paragraph of ‘Deductions or payments for the employer’s own use and benefit’, here: https://ow.ly/ JZNa50Ymkra, and examples can be accessed here: https://ow.ly/oEL550YmkuV.

Real living wage rate uplift timelines Q: We’re an accredited living wage employer. If we don’t action the new real living wage rates until 1 May 2026, do they need to be backdated to when the announcement of the new rates was made? When do the new real living wage rates need to be implemented by accredited living wage employers?

Can we issue duplicate P45s when they’ve been provided digitally?

Chevonne Wild MCIPPdip Payroll Advisory Team Leader

Marie Bennett MCIPPdip Payroll Advisory Officer

Monica Blajut MCIPPdip Payroll Advisory Officer

Leanne Sinclair MCIPPdip Payroll Advisory Officer

YOUR CIPP | 9

Advisory agony aunt

A: No. The new real living wage rates were announced on 22 October 2025, but employers have until 1 May 2026 to implement them, so there’s no requirement to pay any arrears. Further information can be found here: https://ow.ly/VeXh50YmkBb. Q: We’ve received a National Insurance (NI) deferment letter for an employee. The letter advises to stop NI, so which NI category letter should be used to do this? A: The NI category letter to use will depend on the individual’s circumstances. For example, if they’re currently on category ‘A’, the NI category would be ‘J’. Another example would be that If they’re currently working in a Freeport Zone and their letter is ‘F’ or ‘I’, it would change to ‘L’. Further information can be found here: https://ow.ly/ J61x50YmlcU. Additionally, these certificates are for use in the tax year specified only, so an audit process is required to ensure the employee is reverted to their original NI category letter if an updated certificate isn’t received before the beginning of the new tax year.

day, and there’ll be no change to qualifying day rules, so as long as the day taken off sick is a qualifying day, SSP will be payable from that day. Further guidance can be found here: https://ow.ly/6CKb50YmkCZ, and here: https://ow.ly/L4CE50YmkG7.

Q: I struggle with communicating with unhappy employees. Could you provide some pointers on how to liaise with staff who’ve had an issue with their pay? A: Acknowledge any issues as soon as possible with the employee, and remain calm and professional. They will want to know that you’re actively listening and taking their query seriously. Bear in mind that this isn’t just about numbers, it’s their pay. Maintaining this approach will allow you to remain empathetic and helpful, which will hopefully prevent any emotional reactions. Once you’ve spoken to the employee, ensure you have all the facts before looking into their query. Throughout, stay neutral in terms of blame as this won’t benefit anyone. Thoroughly investigate their query, no matter how big or small you may think it is, as this shows the employee that you’re dedicated to solving their problem. For the purposes of consistency, where possible, you should remain responsible for the query until it’s resolved. The employee doesn’t want to be ‘passed around’, as this can be frustrating. When speaking to the employee, use language that’s easy to comprehend. Payroll is complex and we need to make it easy for people to understand their pay. When providing a resolution, don’t make promises you can’t keep. For example, if they’ve been underpaid and are due a Bacs payment, don’t tell the employee it will be paid earlier than it can be processed. Always liaise with the employee when you’ve resolved the matter and ensure they’re happy with the outcome. Make sure the employee knows they can come to you if they have any further queries with their pay.

How do we correct previously submitted apprenticeship levy allowance figures which were wrong?

How to rectify incorrect apprenticeship levy allowance figures Q: We’ve discovered we didn’t claim the £15,000 apprenticeship levy allowance for tax year 2024/25. To rectify this, we need to submit a revised employer payment summary (EPS) to HM Revenue and Customs (HMRC). However, it seems our software doesn’t support this function, and our software provider can’t help. Is there any guidance on how to submit a revised EPS, and is it too late to make the claim? A: You’re correct. To amend a mistake with the apprenticeship levy reported for a previous tax year, an EPS needs to be sent with the correct year-to-date figures, as a month 12 amendment. This will overwrite the figures submitted on the last EPS for that tax year. Most payroll software has the capability to send amended RTI submissions, as they can often be needed at other points in the tax year too. However, if your payroll software is unable to facilitate this, you can use HMRC’s Basic PAYE Tools or ‘BPT’ to submit the EPS amendment. A link to the guidance is here: https:// ow.ly/czMI50YmlqA, and details of how to submit an EPS via HMRC’s BPT can be located here: https://ow.ly/gw6q50Ymlr8.

Changes to statutory sick pay (SSP) Q: From 6 April 2026, does an employee still need to be absent from work due to sickness for four days (to form a period of incapacity for work or ‘PIW’), to be paid SSP from day one? A: No, an employee wouldn’t need to be absent from work due to sickness for the four days as previously set out to form a PIW from 6 April 2026. This is because the definition of a PIW will reduce from four consecutive calendar days to one calendar How long does an employee need to be off work sick for to qualify for SSP, from 6 April 2026?

10 | YOUR CIPP

PAY AND PERSPECTIVE "Roles and careers change, and technology is all around us – it always has been and always will be. How we continue to adapt and evolve to our ever-changing environment is up to all of us, giving us the opportunity to improve as we grow and learn"

W elcome to this issue of Professional magazine. I hope the new tax year has got off to a great start for you. At this time of year, you may be switching software or reviewing your current service providers, so I wish you every success with those projects and, of course, with the tax year ahead. With so many conversations centred on artificial intelligence and how everyone will cope with the inevitable changes that brings in the workplace, I thought I’d share some of my own reflections. Having begun work in the era of pens, tax tables and the completion of payroll by hand (until you were competent enough to warrant being issued a calculator), I’ve seen a fair amount of change. This has included the move to electronic banking, which has largely removed the need for handling cash

and the obvious risk that had of robbery. Yes, I’ve been held up by pickaxe handle – not quite guns and stun grenades but that’s a story for another day. The computerisation of pay was a major step forward. It meant that mainframe computing could handle many complex calculations, which allowed payroll service teams to do more. It also created a need for Software Developers to provide ongoing support and subsequently, roles evolved around me which nobody had ever considered before. Just like today, with Content Creators and Learning Development Specialists, back then it was Production Engineers and Help Desk Support Agents. The move to real time information (RTI), although challenging and still ever evolving, was also a major step forward

in accessing data and exchanging information for the benefit of employees. Back in RTI’s infancy, it was confirmed that it would help those who no longer expected to be in jobs for life, but who may well have multiple employments throughout the year, and I’ve certainly seen that transpire with my own children. The move to digitalising payslips and providing an electronic copy of something that used to be sent to everyone in the mail was a revolution which helped to drive access to pay information prior to payday. Soon, many other legal documents followed and are now delivered in a digital format, with apps developed to contain them. I don’t think any of my children, in all their jobs outside university or college, have ever received anything through the post. Shift pattern acceptance, time recording,

YOUR CIPP | 11

JASON DAVENPORT Chief Executive Officer, CIPP

employment contracts, contract changes, holiday form submissions, sickness recording and pay statements can now all be delivered via apps on mobile platforms. When you zoom out and look at the scale of progress (both in the pay professions and across so many areas of life that have embraced similar changes), it’s clear that we’re all much more used to consuming digitally. We stream music, share photos and communicate in so many new ways. Managing insurances for your car, home and other assets, or booking holidays, can all be completed without the need to interact with anyone else. And it’s all part of the digital shift: making life easier and supporting an ‘anytime, anywhere’ approach to how we, as consumers, want to handle various aspects of our lives.

And so, to the digital payroll revolution. For those of us who embrace it, the philosophy that ‘every day is a school day’ means we learn to adapt to the technology around us and allow it to help us achieve more. For those hankering for a bygone era, there are museums and places to visit which are full of wonderful mechanical inventions that were cutting edge in their day and remind us of how life once was. My father’s first job after leaving school was as a Fireman on the railways, where he was responsible for shovelling the coal into the steam engine, to keep the engine fuelled. Roles and careers change, and technology is all around us – it always has been and always will be. How we continue to adapt and evolve to our ever- changing environment is up to all of us, giving us the opportunity to improve as we grow and learn.

As I reflect, I’m reminded of one of Albert Einstein’s quotes: “No problem can be solved from the same level of awareness that created it.” This is a great way of thinking about how we can always continue to evolve and better ourselves. Storytelling is also a great way of transferring information to one another, and I’d love to hear your stories regarding how you’ve been dynamic and adaptable in the changing work environment, or how you’ve developed agile skills to solve multiple complex problems. In whatever you do, be determined to follow your talent, your uniqueness and your brilliance. In the digital age, challenge your own analytical thinking and continue to develop your knowledge base. I look forward to hearing from you further, and very best wishes to you all.

12 | YOUR CIPP

AMPLIFYING EXPERTISE

In our series of articles on the CIPP’s refreshed strategic direction, Adrian explores the ‘amplifying expertise’ pillar

I f there’s one thing I’ve learned about payroll over the years, it’s that the expertise within our profession has always been there; it just hasn’t always been visible. Pay professionals carry an extraordinary depth of knowledge, judgment and responsibility, yet much of that expertise has traditionally lived quietly behind the scenes, only noticed when something goes wrong. The CIPP’s focus on amplifying expertise is about changing that. At the Chartered Institute of Payroll Professionals, amplifying expertise isn’t about creating something new from scratch. It’s about elevating the recognition, value and voice of what already exists across our profession, and what’s been built over time by our people and industry partners. It’s about ensuring that the insights, experiences and professionalism of pay professionals are seen, heard and respected in the same way as other established disciplines. Expertise in pay isn’t just technical knowledge, although accuracy and compliance will always be central. It’s also judgment, empathy, resilience and accountability. It spans every part of the business ecosystem which touches pay, whether that be payroll, pensions, reward, benefits or expenses, for example, as well as the many roles which support it, from Pay Technicians and Leaders to

“Technology, legislation and expectations are changing rapidly, and pay professionals are increasingly called upon to advise, influence and lead”

Consultants, Developers, Marketers, Project Managers and Sales teams. Every day, pay professionals make decisions which affect livelihoods, wellbeing and trust, which can subsequently be extremely emotionally driven. That human responsibility is a defining feature of our profession, and it deserves recognition. This thinking sits behind key initiatives, such as our ‘Behind the Button’ podcast. The intention was never simply to share technical information only. It was to open honest conversations about what pay really involves, lifting the lid on the complexity, leadership and care that sit behind every payslip. By sharing real stories and lived experience, we’re reframing pay as a front-facing profession built on expertise, not an administrative function hidden in the background. What I find most powerful is how visibility builds confidence. When our professionals are seen speaking openly about challenges they recognise, it reinforces a sense of belonging and professional pride. It reminds

people at every stage of their career that expertise exists at all levels, not just at the top. That confidence is often the missing link between knowing your job and owning your professional voice. Amplifying expertise also connects closely with lifelong learning and collaborative impact , three of the four pillars within our strategic canvas. Learning gives professionals the tools and confidence to grow. Collaboration ensures knowledge is shared, challenged and strengthened. Amplifying expertise allows that learning and collaboration to travel further, shaping conversations beyond our immediate community. These pillars aren’t separate ideas; they reinforce one another in practice. Looking ahead, amplifying expertise becomes even more important. Technology, legislation and expectations are changing rapidly, and pay professionals are increasingly called upon to advise, influence and lead. For that to happen effectively, the profession must be visible and understood by employers, stakeholders and

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“Expertise that stays hidden cannot shape the future”

policymakers in Government. Expertise that stays hidden cannot shape the future. For your Institute, this means the CIPP continuing to create platforms which put people at the heart of pay, strengthen professional identity and elevate our collective voice. It means embedding amplifying expertise into everything we do, from learning and events to policy, consultancy and member engagement. Not to speak over the profession, but to curate, support and showcase it. When I think about the future of pay, I don’t see a profession lacking expertise. I see one rich with knowledge, experience and leadership. Our responsibility now is to ensure expertise is recognised, shared and trusted. When that happens, pay professionals don’t just keep the nation paid; they help shape better organisations, better decisions and a stronger professional community. And, that, is what amplifying expertise is really about.

Adrian Goddard ACIPP CIPP Commercial Director

14 | YOUR CIPP

Blast off: elevating consultancy to new heights

Learn about the exciting new relaunch of the CIPP Consultancy service; what’s changed and why it’s important.

Want to learn more and find out how CIPP Consultancy could help you? Email us at consultancy@cipp.org.uk

time Workers (Prevention of Less Favourable Treatment) Regulations 2000. Our ethos remains unchanged – no consultancy project is considered too small or too large by the CIPP. The CIPP has always been available to support any business that needs the help. Whatever your needs, the CIPP can map your requirements to the most suitable consultant possessing the specific specialist skills and knowledge your project requires. We officially relaunched CIPP Consultancy with a new, streamlined structure in February. Following months of meticulous preparation, we’re bringing a new level of clarity and measurable impact to our clients, making it easier than ever to access the right expertise at the right time. While our management of these offerings has evolved from an eclectic history into a formalised, world-class process, our core mission remains as mapping your specific needs to the most formidable bank of experts in the field. We’re excited to share this relaunch with you to: l showcase our updated services webpage, featuring testimonials and case studies, here: https://ow.ly/Xi6q50Yrgxx l highlight the diverse range of products and bespoke services available l introduce the dedicated CIPP Consultancy team, who are ready to handle your next enquiry.

Donna Greenhalgh MCIPP, CIPP Consultant and Payroll Partner, Acteon

Julie Northover ChFCIPPdip, CIPP Consultant and CIPP Payroll Compliance Advisor I carried out my first consultancy contract on behalf of the CIPP way back in February 2000. The organisation requesting support was The Inland Revenue. The Inland Revenue merged with HM Customs and Excise on 18 April 2005 to form what we now know as HM Revenue and Customs or ‘HMRC’. It was one of the most interesting, gruelling, exciting and successful projects I’ve ever been involved in. The project lasted four months, using a team of four consultants. The collaboration helped shape the symbiotic relationship the CIPP has with HMRC today. Later that year, I conducted a modest two-day project advising an organisation on the changes coming into force in 2000, and updating their policies and procedures to accommodate those changes (the introduction of Class 1A National Insurance contributions on benefits in kind, the removal of the ceiling on tax relief for charitable giving via payroll and the introduction of the Part-

Payroll is built on trust – and sometimes the most valuable step an organisation can take is inviting an expert perspective to strengthen the foundations. We’ve all seen how payroll has evolved significantly over the past decade. What was once viewed primarily as a transactional function now sits firmly at the centre of organisational compliance, employee experience and financial governance. With increasing legislative complexity, advances in payroll technology and growing expectations around transparency and accuracy, pay professionals are navigating more challenges than ever before. Over the past 15 years, I’ve built my career across both in-house and bureau payroll environments, working at the intersection of people, processes and compliance. My journey began with managing payroll for a small private client portfolio before progressing into leadership roles, including Payroll Manager within an accountancy practice and, more recently, Payroll Partner at Acteon Group. Today, I manage UK payroll alongside

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European shadow payroll and offshore employee arrangements, supporting multiple business lines with differing operational and compliance complexities. One consistent theme throughout my career is that pay teams often work incredibly hard to deliver payroll accurately each month, yet rarely have the time or resource to step back and review whether their processes, systems and governance frameworks are as robust and efficient as they could be. This is where independent consultancy can offer real value. The relaunch of CIPP Consultancy this year this year represents an exciting and important step for the profession. The service brings together highly experienced pay professionals who understand the operational realities of payroll delivery, alongside the regulatory, governance and best-practice frameworks organisations must operate within. By combining practical, real-world expertise with the CIPP’s recognised standards and guidance, the consultancy service offers organisations access to trusted support. From payroll health checks and governance reviews to the Payroll Assurance Scheme (PAS) accreditation guidance and payroll transformation projects, the consultancy team works with organisations to identify opportunities for improvement, strengthen compliance and build resilient payroll processes for the future. For me, being involved in the relaunched consultancy service is about sharing knowledge and supporting the wider payroll community. Payroll is a critical function within every organisation, and by helping teams to strengthen their processes and confidence, we can continue to elevate the profession and the vital work pay professionals deliver every day.

strategic leadership. I currently operate at senior management level, leading payroll and pensions functions with accountability for governance, compliance, operational delivery and stakeholder engagement. My experience spans end-to-end payroll operations and strategy, including system implementations, salary sacrifice arrangements, audit readiness and compliance. Working across diverse organisational settings has given me valuable insights into the operational, regulatory and cultural challenges, as well as the importance of robust governance and resilient processes. I’m passionate about positioning payroll as a strategic partner rather than a purely transactional function. As a Fellow of the CIPP and a Fellow of the Chartered Management Institute, I combine technical mastery with transformational and board-level thinking. I hold a Masters of Business Administration, and bring strong programme leadership, change management and cross-functional collaboration skills. I’m particularly passionate about elevating professional standards, mentoring emerging payroll leaders and strengthening governance frameworks which protect organisations. My interest in working for CIPP Consultancy stems from a genuine commitment to advancing the payroll profession both nationally and globally. Throughout my career, I’ve seen the difference expert advisory support can make to organisations navigating compliance complexity, system transformation and regulatory change. The CIPP represents the gold standard in payroll professionalism, and the opportunity to contribute to a service that provides independent, credible and practical consultancy is highly aligned with my values. I’m motivated by the opportunity to provide strategic payroll consultancy which supports diverse organisations in strengthening controls, mitigating risk and building resilient, future-ready payroll infrastructures. What excites me most about the relaunch of CIPP Consultancy is the opportunity to help redefine how payroll consultancy is perceived. There’s growing recognition that payroll is integral to organisational strategy, workforce trust and financial governance. A refreshed consultancy offer creates space to embed strategic insight, digital innovation and thought leadership into client engagements. I’m particularly enthusiastic about contributing to a model which not only resolves technical issues but also builds long-term capability within organisations; ultimately strengthening the profession as a whole.

Simon Bradbury MCIPP, CIPP Consultant and Payroll / Human Resources (HR) Test Lead, Global Payroll Project Expert and Founder, Global HR Implementation Services Ltd. With more than 25 years’ experience in payroll, I’ve had the opportunity to work across a wide range of payroll environments, supporting organisations through system implementations, payroll transformations and complex testing programmes. Much of my career has focussed on ensuring payroll systems and processes operate accurately and efficiently, particularly during periods of change, such as new system deployments or large-scale migrations. Working with organisations across different sectors has given me a strong understanding of the risks and challenges payroll teams around the world face, as well as the importance of getting payroll right for every employee, every pay period. One of the key reasons I was keen to work within CIPP Consultancy was because of the opportunity to be involved in a wide variety of projects and work closely with different organisations facing complex payroll and HR system challenges. After many years working within payroll and payroll technology, consultancy provides the chance to apply that experience in a more strategic way, supporting clients through system implementations, testing programmes and payroll transformations. I particularly enjoy the problem-solving aspect of consultancy and the opportunity to work on projects that genuinely improve the way payroll operates within organisations. Every project brings different challenges, whether it’s supporting a new system deployment, improving testing processes or helping payroll teams manage change with confidence. Being able to contribute to those projects and share practical experience is something I find very rewarding, and it’s a big part of what attracted me to CIPP Consultancy. What excites me most about the relaunch is the clear investment being made in strengthening and promoting the consultancy service. It shows a real recognition of the growing demand for specialist payroll expertise. By increasing awareness of the support available, we can engage with more organisations and help them address the challenges they face when implementing systems, managing change or improving their payroll operations.

Julie Aghanti FCIPPdip, CIPP Consultant and Head of Payroll and Pensions, Fusion Lifestyle With over 15 years’ experience in payroll and pensions, I have worked within the public, private, not-for-profit and local Government sectors. Throughout my career, I’ve developed deep technical expertise alongside strong

Celebrating the pay professionals ensuring staff get paid accurately and on time, every time PAYROLL CHAMPIONS 16 | YOUR CIPP

BEN BUCKLER | Assistant Payroll Manager, HWB Accountants “Ben is truly the superhero of payroll. He consistently seeks smarter ways to work, turning efficiency into an art form. If payroll were a race, Ben would finish first and then help everyone else cross the finish line with a smile. When challenges arise, Ben doesn’t panic. He steps in with solutions, spreadsheets and a calm confidence which transforms complex issues into simple, manageable processes. His ability to make stressful situations seamless is great. “What sets Ben apart is his genuine passion for payroll. While many see payroll as numbers and deadlines, Ben treats it as a craft. His enthusiasm is contagious, and when he talks about compliance or tax, you can’t help but share his excitement. Beyond his technical expertise, Ben brings energy and positivity that uplift the entire team. He creates an environment where everyone feels supported, and his willingness to mentor and share

knowledge makes him the go-to person. His approachable nature and cheerful demeanour turn even the most demanding pay runs into manageable tasks. Ben’s contributions extend far beyond his own responsibilities. He celebrates team successes, encourages growth and reminds us that payroll isn’t just about numbers, it’s about people. “In short, Ben is a payroll expert. His commitment to improvement, passion for his work and ability to make the process look effortless set him apart. I wholeheartedly believe Ben deserves this recognition for his outstanding contributions and unwavering dedication. As well as making

payroll a process that people almost forget involves maths and tax.” Nominated by: Amanda Cooley, Payroll Manager, HWB Accountants

MARGARET BERTOLLA | Payroll and Pensions Supervisor, SSUK Payroll, G4S Secure Solutions (UK) Limited

“We’re proud to nominate Mags for her exceptional leadership during a period of significant transition. Despite the challenges of a reduced headcount and multiple human resource / payroll system migrations, she remained a pillar of positivity. By implementing a new shared mailbox system, she eliminated redundant workflows and vastly improved query visibility. Mags fosters a truly collaborative environment where every voice is heard. She’s consistently open to feedback regarding process improvements and provides the high-level mentorship required to refine raw ideas into executable strategies. Despite her leadership status, she never hesitates to ‘roll up her sleeves’ and dive into the daily workload when the team is under pressure. This rare combination of deep compliance expertise and humble, hands-on support makes her an invaluable asset to the payroll team and organisation. We’re incredibly grateful for her open-minded leadership; the professional foundation she’s helped us build is a testament to her commitment to our growth. We truly wouldn’t be where we are today without her.” Nominated by: Liam Kelk, Payroll Administrator, SSUK Payroll, G4S Secure Solutions (UK) Limited

LAUREN LAVIN | Payroll Manager, Phase 3 “Lauren has distinguished herself as an exemplary payroll professional at Phase 3, and her recent actions speak volumes. During a challenging period for the payroll team, when unexpected sickness placed additional strain on resources, Lauren didn’t hesitate or wait to be asked for support. Instead, she stepped forward, taking on a significantly increased workload to ensure continuity, accuracy and timeliness across all payroll processes. This proactive attitude is a rare and invaluable quality, and it’s made a tangible difference to the payroll team and the wider business. Lauren demonstrated an unwavering sense of responsibility, showing that she understands her role and genuinely cares about the impact payroll has on colleagues across Phase 3 who rely on it being right, every single time. “Lauren’s exceptional level of accuracy and attention to detail was maintained throughout this period, and despite juggling additional responsibilities and tighter time pressures, Lauren consistently upheld the highest standards. Her meticulous approach ensured deadlines were met, errors were avoided and employees were paid correctly and on

time. This is all a testament to her strong technical knowledge, organisational skills and professionalism. Beyond her technical capability, Lauren’s dedication and team-first attitude truly set her apart. She willingly went above and beyond her usual responsibilities, not for recognition, but because she understood what needed to be done and took ownership without hesitation. Her positive, can-do approach helped steady the team, alleviating pressure on colleagues and providing reassurance during a difficult period. Lauren’s willingness to support others, combined with her reliability and strong work ethic, exemplifies the values Phase 3 strives to uphold. She’s a true role model and her actions have had a lasting, positive impact. Lauren’s commitment, accuracy and selfless dedication make her an outstanding asset, and her contribution deserves genuine recognition and appreciation.” Nominated by: Russell Webb, Business Development Manager, Phase 3

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