ISSUE 117 FEBRUARY – MARCH 2026
OFFICIAL MAGAZINE OF THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS
REGULATIONS, RISK, RESILIENCE
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Editor’s comment Lora Murphy MCIPPdip
Hello readers, and welcome to your new look Professional magazine for 2026. Everyone here at the CIPP hopes you had a wonderful and restful festive break, as 2025 was an extremely busy year for the pay professions. And 2026 shows no signs of slowing down! The first issue of the year focusses on areas which are of the utmost importance for our industry – regulations, risk and resilience. And yes, I do enjoy the alliteration of this issue’s theme! You’ll find lots of helpful and insightful articles which cover how pay professionals can ensure compliance, particularly during times of significant change. Also, in February, we celebrate National Apprenticeship Week. We’ve got some fabulous pieces on the importance of apprenticeships and how the celebratory week has grown since it was first launched back in 2007.
Ana Laiu MSc FCIPPdip Brendan Mulkern FCIPP
Brian Sparling ChFCIPPdip Michelle Sutton ChMCIPPdip
And finally, I’d love to hear your comments, thoughts and feedback on the new style of the magazine. Please do get in touch with me. My details are below and I look forward to hearing from you!
Cliff Vidgeon BA (Hons) CMA ACG ChFCIPP Clare Warrington MSc FCIPPdip AFHEA
Lora Murphy MCIPPdip (editor@cipp.org.uk) Editor and Host of ‘Behind the Button’ (https://ow.ly/uSs750Y0zZM), CIPP
USEFUL CONTACTS Consultancy consult@ippeducation.co.uk 0121 712 1044 IPP Education education@ippeducation.co.uk 0121 712 1023 Events team events@cipp.org.uk 0121 712 1013 General enquiries enquiries@cipp.org.uk 0121 712 1000 Marketing marketing@cipp.org.uk 0121 712 1033 Membership membership@cipp.org.uk 0121 712 1073 Training training@ippeducation.co.uk 0121 712 1013 cipp.org.uk
CHAIRS comment Clare Warrington MSc FCIPPdip FHEA
Welcome to 2026, and happy new year everyone. I hope you all had a great Christmas and spent quality time with family and friends. This will be my last message as Chair before I hand over to the Vice Chair from April. It’s been a real privilege to serve you, our members, as the Chair for the last three years and I’ve enjoyed networking at events and meeting lots of you along the way. As we head towards a new tax year, we need to be aware of any amendments to legislation and contractual changes which will impact pay. Actions to take could include getting ready to install and test upgrades or updating processes to reflect any adjustments. We already know there’ll be changes to statutory sick pay, so that entitlement starts from day one of sickness from the start of the new tax year, as well as a day-one right to paternity, but how do we keep ahead of change and know what’s on the horizon so we can prepare and remain compliant? In this issue, we’ll look at compliance and how to recognise upcoming risks and mitigate against them. There’ll be lots of update sessions and news from the CIPP as we get closer to the new tax year so make sure you check your emails and watch out across LinkedIn and our other communication channels for the latest information. Please do come and say hello if you see me at any upcoming events. Don’t forget, our Annual General Meeting will take place on 25 February. As CIPP members, you should have received an email asking you to vote in appointing two candidates to the CIPP Board of Directors. Please get involved and have your say, as this will influence the future direction of your Institute.
Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ and ‘CIPP Consult’ 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.
Clare Warrington MSc FCIPPdip AFHEA (clare.warrington@cipp.org.uk) Chair, CIPP
IN THIS ISSUE
Regulations, risk, resilience
REGULARS
FEATURES
23
comments 01 Your CIPP
Editor and Chair
04
Institute updates, Policy progress, Payroll news, Ask the payroll pros…, Pay and perspective with Jason, Lifelong learning, Payroll champions
Technical 15 Wellbeing 23 Feature article 26 Thought leadership 31
16
Innovation 42 Pensions 50 directory 52
16
Meet the module makers (Part one) By the IPP Education learning and development team Ensuring payroll compliance in times of great change By Mike Loydon and Emily Webster The Employment Rights Act: all change ahead By Paul Chamberlain Understanding the real risk of non-compliance with NMW rules By Jeni Morris
Useful contacts
Hot topic article 56 Making payroll personal 60
18
23
In your corner: wellbeing in payroll By AJ Jain
26
20
Feature article: regulations, risk resilience By Lora Murphy
2 0 3 5 CIPP COMMITMENT TO CLIMATE CHANGE
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
31
22
Strategies for payroll team growth in a challenging market By Joanna Berry
* Compared to creating new from trees
FEBRUARY–MARCH 2026
36
46
Why ‘Work From Anywhere’ policies mean nothing without measurement By John Lee
32
Success with payroll apprenticeships By Mark Bremner In-house and outsourced payroll environments: differences, challenges and common ground By Emma Greenfield Confessions of the AuDHD payroller: why my brain was made for
33
50
The new pensions revolution By Kirsty Ross
56
National Apprenticeship Week: our biggest celebration yet By Leigh-Ann Hart
34
payroll cut-off By Simon Bradbury
56
Bonus online content
24
The people who keep everything moving: a message for the quiet pillars who hold payroll together By Kuldip Johal Understanding payroll systems in the cloud: prevention, resolution and resilience By Paul Unwin
36
The human side of payroll and the importance of being on-site By Ruth Morfitt What microshifts and polywork mean for payroll By Paul Jackson
48
34
42
By Leigh-Ann Hart 58
Apprenticeship FAQs
By Jaspal Randhawa 44
Payroll, powered by AI
4 | YOUR CIPP
Institute updates
Annual General Meeting (AGM) 2026 Our AGM is taking place on Wednesday 25 February 2026 in London, and we’ll be appointing two Directors to the CIPP Board of Directors. As a CIPP member, you were able to cast your vote for one of our candidates, and should have received an email regarding this in early January. You can still cast your vote until the morning of the AGM. Book your place to attend this event, either face-to-face or online, here: https://ow.ly/ zHLa50Y180z.
Pay Live Our free-to-attend event, Pay Live, returns on Tuesday 3 March 2026 at Old Trafford, Manchester United Football Club. The day will feature insightful sessions led by industry experts, valuable networking with fellow professionals and exhibitors and plenty of opportunities to learn, connect and grow within the pay professions. Book your free place here: https://ow.ly/qARc50Y18Wv. The CIPP’s chosen charities Each year, the CIPP selects two charities to support in its activities. Following a poll of CIPP staff, the following charities were chosen for 2026: l Cancer Research UK l Kids’ Village Charity. You can find out more about Cancer Research UK, here: https://ow.ly/432050Y1j1t and about Kids’ Village Charity, here: https://ow.ly/1bM650Y1j2O.
Annual Survey 2026 A huge thank you to everyone who took the time to fill out our 2026 Annual Survey - we had a record number of responses! Your feedback plays a vital role in helping us to understand your needs, and in shaping how we improve. It ensures we continue to deliver real value from your membership, both now and in the future. Look out for our article in the next issue.
YOUR CIPP | 5
Behind the button
A conversation with JP Marks We kicked off our new podcast with a must-see episode featuring JP Marks , First Permanent Secretary and Chief Executive of HM Revenue and Customs (HMRC). JP joined us to share his vision for HMRC’s ambitious Transformation Roadmap , offering insights into how the organisation is evolving to build a more modern, transparent and trusted tax system. He also reflects on his own experiences of payroll, discusses the importance of co-design and explains why collaboration with the pay profession is essential to getting change right. Don’t wait any longer and watch it here now : https://ow.ly/Abrq50Y4ffp
Inside the world of global payroll with Max Our second episode, featuring Max van der Klis-Busink MCIPP , Global Payroll Expert and Author of ‘The Global Payroll Manager’s Playbook’, includes a fun, insightful conversation as he shares his true Passion for Payroll. Max takes us inside the complex world of global payroll, breaking it down in a refreshing way, likening it to building Lego and navigating the London Underground. Along the way, he reminds us that, while payroll can be demanding and complicated, it can also be creative, rewarding and enjoyable. Known for his humour and fresh perspective, Max brings plenty of laughs while highlighting the human side of payroll, and even shares where his career might have gone if payroll hadn’t won him over. This informative and uplifting episode is a must-watch for anyone in the profession. Check it out now : https://ow.ly/ecfj50Y4fgR
Breaking barriers with Maria Mason In our third episode, we spotlight Maria Mason ChMCIPPdip , the UK’s first-ever Payroll Partner, as she shares her inspiring career journey and practical advice on making your voice heard at C-suite level. Maria reflects on a pivotal moment when she was originally told she couldn’t become a Partner because she wasn’t an Accountant, and how she challenged expectations to redefine leadership in payroll. Alongside her professional achievements, Maria opens up about the values that shaped her, the impact of her ambition on her daughter and the emotional rewards of supporting her team through life’s toughest moments. Honest, empowering and deeply human, this episode proves it’s possible to balance parenthood, study and a thriving career. An episode that isn’t to be missed: https://ow.ly/ tbGu50Y4fhl
6 | YOUR CIPP
progress Policy
Welcome to the latest update on what the CIPP’s Policy and Research Team has been involved in, on behalf of you, our members, and the wider pay professions, over the past couple of months your organisation to remain compliant and included some examples of what a transitional protection period could look like. The Department for Work and Pensions and Department of Health and Social Care Joint Work and Health Directorate has now released SSP transitional protections guidance confirming employee entitlements to SSP at the point of transition to the new SSP system on 6 April 2026: l employees earning below the lower earnings limit who are off sick on or after 6 April 2026 will be eligible for SSP l those serving waiting days on 6 April 2026 will receive SSP from that date onwards l employees already receiving SSP before 6 April who earn between £125 and £154.05 per week will receive the flat rate of £123.25 during their continuous sickness absence until they return to work, exhaust their entitlement or their contract ends l employees earning below the lower earnings limit who were off sick before 6 April without entitlement to SSP, will now receive SSP at a rate of 80% of their average weekly earnings (AWE). Calculating AWE and SSP payments: l SSP for those earning below the flat rate will be based on 80% of their AWE, calculated over a relevant 8-week period l payments will be rounded up to the nearest whole penny l for linked periods of incapacity (within 56 days), the initial period’s AWE will be used for subsequent calculations. What’s next? At the time of writing, we’re looking forward to what the new year will bring. We’ll soon be preparing for the BeConnected series in London on 25 February 2026 and online on 26 February. Shortly after, we’ll be welcoming delegates from the pay profession to PayLive 26 in Manchester. We hope to see as many of you as possible there.
Budget You may remember that the last printed issue of Professional went to print before the Budget and we wanted to provide an update here. The online version of the December / January magazine also features more comprehensive coverage, which can be found here: https://ow.ly/Hc1A50XN9s3. The key headlines include: l the tax threshold freeze is to be extended by three years l the state pension is set to rise by 4.8% l the employee earnings threshold for student loan plan 2 for 2026/27 will increase to £29,385 and remain frozen until 2029/30 l tax relief on homeworking expenses abolished unless reimbursed by the employer from 6 April 2026 l self-assessment income to be coded into pay as you earn l from April 2029, the Government will cap National Insurance contributions (NICs) relief on salary sacrifice pension contributions at £2,000 per employee annually l plug-in hybrid electric vehicles – benefits in kind easement l tax and NI exemption expanded to cover reimbursements for eye tests and flu jabs etc. You can also watch and listen to the key announcements from the Budget in our webcast, which can be found here: https://ow.ly/NV8350XN999. On the day of the Budget, HM Revenue and Customs (HMRC) also published draft guidance on the mandatory payrolling of benefits in kind and expenses, which is available at: https://ow.ly/PTv150XN9ay. Changes to statutory sick pay (SSP) update The last BeKnowledgeable of 2025 concentrated on the changes to SSP coming in April 2026. The webinar covered what needs to happen within
Your Policy Team
Mathew Akrigg MCIPPdip MAAT Policy and Research Officer (Currently on secondment at HMRC)
Samantha O’Sullivan ChFCIPPdip Policy and Advisory Lead
Sarah Smith ChMCIPPdip Policy and Research Officer
YOUR CIPP | 7
Automatic enrolment: earnings trigger and qualifying earnings bands for 2026/27 Each tax year, the Secretary of State is required to review the three thresholds relating to pensions automatic enrolment (AE). Those thresholds are: 1. the AE earnings trigger
2. the lower qualifying earnings threshold 3. the upper qualifying earnings threshold.
The following document provides an analysis of the Department for Work and Pensions’ (DWP’s) work to model changes to these thresholds: https://ow.ly/ ZveR50XW4zG. For 2026/27, the thresholds are to be retained at their current rates, as follows:
Lower limit qualifying earnings band
Upper limit qualifying earnings band
Trigger
Current (2025/26) Proposed (2026/27)
£10,000 £10,000
£6,240 £6,240
£50,270 £50,270
Payroll News Scottish Budget tax news The Scottish Budget was held on 13 January 2026, and Financial Secretary, Shona Robinson announced changes to the tax bands for 2026/27. In her speech, she Rate Name Income Range Rate Starter rate £12,571* - £16,537 19% Basic rate £16,538 - £29,526 20% Scottish tax brackets for 2026/27
Want to understand the impacts of changes brought from the Employment Rights Act 2025? A new collection of impact assessments and analytical documents relating to the Employment Rights Act 2025 has been made available, and can be accessed here: https://ow.ly/MTu250XW4Lu. The documents come from a variety of Government departments, including the Department for Business and Trade, the Cabinet Office, the Department for Transport and the DWP. They cover everything from flexible working to statutory leave entitlements and bring together the legal, economic and operational implications of the measures included within the Employment Rights Act 2025. Some of the impact assessments pay professionals may be particularly interested in are: l day-one rights for unfair dismissal, paternity leave and unpaid parental leave l new protections for pregnant workers and whistleblowers l zero hours contract reforms, including guaranteed hours and compensation for cancelled shifts l strengthened trade union rights l fair pay agreements in adult social care l changes to Employment Tribunal time limits l amending the right to unpaid bereavement leave to include pregnancy loss l mandatory seafarers’ Charter l removal of the lower earnings limit and the waiting period for statutory sick pay. Each assessment outlines the expected costs, benefits, administrative
confirmed increases to the basic and intermediate tax thresholds, of 7.4%. All other rates will be frozen. The rates and bands in the
Intermediate rate
£29,527 - £43,662
21%
Higher rate
£43,663 - £75,000 £75,001 - £125,140
42% 45% 48%
Advanced rate
Top rate
Over £125,140
table to the right are based on the UK personal allowance, which is £12,570, as confirmed by the UK Government in the 2025 Budget.
For your diary
5 February
Last day of tax month 10
6 February
First day of tax month 11
National Apprenticeship Week
9-15 February
Last day for submitting a real time information employer payment summary (EPS) to apply to tax month 10 Deadline for payment of pay as you earn (PAYE) and National Insurance contributions (NICs) etc to HMRC’s Accounts Office by non-electronic method
19 February
22 February (This is a weekend date)
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
5 March
Last day of tax month 11
6 March
First day of tax month 12
Last day for submitting a real time information EPS to apply to tax month 11 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 March
22 March (This is a weekend date)
impacts and implementation considerations for employers.
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
8 | YOUR CIPP
Ask the
payroll
pros...
The CIPP’s Advisory Service team provides answers
to popular questions
Processes for statutory neonatal care leave and pay Q: An employee is taking statutory neonatal care leave during a period of maternity leave. Which form needs to be completed in relation to this and how do we process it through the payroll? A: Statutory maternity leave and pay will take precedence, as maternity leave regulations ensure the employee goes onto maternity leave the day following the child’s birth. Statutory neonatal care leave can be taken at the end of the maternity leave period. The CIPP’s policy team recently provided an update on statutory neonatal care leave and pay, which can be viewed here: https://ow.ly/3Aov50XN6vt. This provides a more comprehensive overview of how the policy will work in practice. The employer must keep records of: l the employee’s written declaration, stating their caring responsibilities for the baby and their relationship with them l the name of the baby l the date the baby went into neonatal care
l the date the baby left neonatal care (this can be provided later if the baby is still in neonatal care at the time of completing the declaration).
pay ends on or before the calculation date (the day the absence begins) and goes back 52 weeks. If the employee receives no pay in one of those weeks, that week is disregarded, and the reference period extends back an extra week, up to a maximum of 104 weeks. Unlike other calculations, a week isn’t excluded if pay is received but no work is done (such as a week of holiday pay). Ensuring the correct treatment of reimbursement of training costs to a previous employer Q: A new employee started with our business and as part of their offer, we’ve agreed to reimburse them for the training costs they’re required to pay to their previous employer. Should this be grossed up and paid as a ‘golden hello’, or can it be paid free of tax and National Insurance contributions (NICs)? A: If you’re paying the employee cash, this is treated as additional earnings and subsequently, is subject to tax and Class 1 NICs. This is because you’re reimbursing the employee for their own personal bill.
Guidance from HM Revenue and Customs (HMRC) for employers on
statutory neonatal care pay and leave can be found here: https://ow.ly/CBJB50XN6x9.
How do you correctly calculate average holiday pay?
Average holiday pay calculations Q: Are holiday weeks included in the calculation of average holiday pay for irregular hours workers? A: The reference period for calculating Meet the team
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
Salary advances and national minimum wage (NMW) Q: Please could you provide a link to guidance or some advice regarding whether we can give someone a salary advance which they pay back over a period of three months? Does this reduce their pay for the purposes of NMW? A: An employee is protected from an unlawful deduction of wages under the Employment Rights Act 1996. To make a deduction, the employee must have previously agreed to this in writing – this could be through their contract of employment or a repayment plan, for example. An advance or loan repayment will not reduce pay for the purposes of NMW, as per Regulation 12 of the National Minimum Wage Regulations 2015, which can be found here: https://ow.ly/ VQe550XN8jZ.
If the organisation wishes to cover any tax and NI liabilities, the payment would need to be grossed up through the payroll. Further information is available here: https://ow.ly/ccFe50XN8oC.
Q: I’m really struggling to meet multiple deadlines as I’ve recently started processing an increased number of client payrolls. Do you have any tips on adjusting previous schedules which could help, or any more general advice around time management? A: Payroll schedules and cut-offs will generally depend on the needs of the business. However, as you say, multiple deadlines can be hard to manage. I think the first step is to look at the payroll cycle and identify where the pain points are. Once identified, processes and policies can be reviewed to see whether changes in deadlines need to happen, or whether efficiencies could be found to maintain the cycle as it is. In some cases, a reorganisation of the order in which clients are processed can relieve pressures at certain periods within the cycle. If your current system has the functionality, administrative burden can be lessened by using file imports to replace manual input. Self-service systems with automated authorisation flow also allow for less friction within the payroll process and free up time for other critical tasks. With the advent of artificial
Should backpay be processed through the next available pay period or should previous pay runs be amended?
How to process backdated pay rises through payroll Q: A backdated pay rise from 1 May 2025 will need to be included in the next payroll run. Is it correct to include the backpay in the next pay period or should we amend previous payroll runs? A: Backdated pay awards will be processed for tax and Class 1 NI at the point at which the award is settled. For pay as you earn tax, the money is treated as received on whichever is earlier – the date the entitlement arose or the date on which it’s actually paid. Although the arrears relate to an earlier period, if the pay award hadn’t been settled at that point, the entitlement doesn’t arise until it has been agreed and implemented. NI would be calculated at the time the payment is made to the employee. The following link is helpful here: https://ow.ly/Joa150Y5rqV.
Statutory maternity pay (SMP) lump sum payments Q: An employee went on maternity leave in November and is being made redundant on 31 March. We will be paying her remaining SMP as a lump sum payment but wanted to check whether we would include the new rate from 6 April in our calculations, or if the remaining SMP should all be calculated at the old rate and paid as a lump sum? A: You’ll need to assess the increase for the weeks in which the new rate would have been due and make a payment after leaving to the employee. Please see confirmation here: https://ow.ly/ lkbn50XN8nV.
intelligence within the payroll industry, and proliferation of
integrated payroll, finance and human resources systems, there are going to be more opportunities for businesses to streamline their payroll processes and increase the headcount that can be paid by each payroll professional.
What’s the interaction between salary advances and the NMW?
10 | YOUR CIPP
PAY AND PERSPECTIVE “Conscientiousness and diligence are two key skills, perhaps often left from a CV, that are critical to success in the pay professions”
W elcome to this issue of great start for you, and whatever resolutions you may have made both personally and professionally have managed to see through the first month of the year at least, and are being built into new habits or ways of working. Professional magazine. I do hope the calendar year has got off to a I wanted to share my thoughts on why the pay teams supporting businesses are so key to the ongoing success of those organisations, and how vital pay professionals are in ensuring the wellbeing of both employees and the corporations they serve. The pay professions must shoulder a huge responsibility each pay period, in ensuring pay is accurate for the employee, for the employer and for those in Government and
other bodies who receive the deductions taken. Employees must receive the correct net pay, while statutory or voluntary contributions must also be accurate to ensure individuals’ finances are properly recorded each period. Here at the CIPP, our mission is to lead the pay professions and communities, and we recognise the responsibility which comes with that role and its importance to members, the Government and businesses alike. The Advisory Service team handles more than 1,000 queries per month, and we take our responsibility to deliver useful, comprehensive answers to questions raised very seriously. Knowing that receipt of an answer enables a member to move forward with confidence is a very important part of that role. Confidence in understanding the legislation and its
interpretation, along with ensuring it's correctly constructed and followed within systems and processes is key to upholding overall statutory compliance requirements. The policy team is also here to contribute to the development of improving Government systems and processes. With all your support, the team answers calls for information and responds to consultation papers which often influence the direction of future legislation. Thank you for all your feedback to requests and surveys, your input makes a huge difference. Working to the appropriate legislation and ensuring the organisation is aware of its impact is one area where a pay professional adds absolute value. Articulating the impact of Budget changes or explaining current legislation is so important for
YOUR CIPP | 11
JASON DAVENPORT CEO, CIPP
both the operational and financial areas of the organisation to understand, to help and support in their own decision-making. Therefore, a key skill to be applauded is the ability to explain the nuances and intricacies of pay as you earn, National Insurance contributions, pensions, salary sacrifice and other legislation, along with the changes and impacts they have to the business. Articulating the key details of the cost of employment and the importance and seriousness of getting pay right then leads to exploring the impact of what happens if it goes wrong. Inability to pay on time or incorrectly paying employees has a substantial impact on the productivity of the workforce, can lead to much bigger reputational concerns for the business and could also lead to audits and fines for errors.
It’s my belief that this level of risk is what creates the hugely conscientious approach that all pay professionals have, to ensure pay to employees and all the various third-parties is correct each and every time. During my career, I've seen many pay teams stay in the office until the payroll period is complete and payments via the Bacs system or whatever other means have been fully completed, authorised and accepted by the banks. Often, this is after the working day finishes, as the importance of paying workers on time and accurately is such an important focus for every pay professional. Conscientiousness and diligence are two key skills, perhaps often left from a CV, that are critical to success in the pay professions. The importance of paying people correctly is why lifelong learning is a strategic pillar
for us here at the CIPP, to ensure all our members are frequently updated with both current and future changes. It’s also why we continually review our training and qualification offerings to ensure relevant information and development opportunities are being provided. You can read more about lifelong learning on page 12 of this issue. Storytelling is also a great way of transferring information to one another, and I’d love to hear your stories. This could be, for example, about an action you've taken which prevented a risk being created and subsequently heightened the resilience of both the business and its employees alike. Successful, risk-averse and resilient pay professionals are at the heart of the economy. Thank you. I look forward to hearing from you further, and very best wishes for 2026.
12 | YOUR CIPP
Lifelong learning The CIPP’s refreshed strategic direction I f there’s one thing that truly defines the pay professions, it’s that learning never really stops. No matter how long we’ve been doing this, there’s always something new to understand, fresh guidance to interpret, changes to legislation to understand or a process that needs you’re learning, you’re not standing still. You’re giving yourself the tools to face new challenges head-on, and that’s empowering. Payroll has always been a profession where precision matters, but so does judgment,
In our series of articles on the CIPP’s refreshed strategic direction, Jill Smith ChMCIPPdip, CIPP Product Development Director, takes a closer
empathy and adaptability. Keeping your knowledge up to date helps you make decisions with confidence, even when things get complex. “You’re giving yourself the tools to face new challenges head-on, and that’s empowering” That’s really what I wanted to capture with our brand-new product, the Level 5 Payroll Management Diploma (PMD). When we started developing it, the aim was simple: to create something which helps professionals step up to that next level, from doing the work to leading the function. We wanted it to feel modern, practical and relevant, not something that ‘sits on a shelf gathering dust’, so to speak. The PMD has been built with real-world payroll in mind. It looks at managing people, handling projects and navigating legislative changes – the things our members and the wider payroll community deal with every day. It’s about helping people grow into strategic thinkers who can lead confidently, not just process accurately. What I love most is that learners can immediately apply what they study, so it never feels abstract. You can see the difference in how people think and work, and that’s incredibly rewarding. That sense of connection also links back to Jason’s recent article on ‘collaborative impact’. Our four pillars really do connect in practice. Collaborative impact reminds
look at the ‘lifelong learning’ key pillar
changing. It’s what keeps pay professionals keen, adaptable and ready to face whatever changes come our way. For me, lifelong learning is about more than just training, qualifications or ticking boxes, although these are important and part of the lifelong learning journey. It’s about confidence, understanding and knowledge. When
YOUR CIPP | 13
us that progress happens when we work together. Amplifying expertise gives voice to the knowledge and professionalism which define our members and learners. Culture, governance and quality ensure we hold ourselves accountable and deliver to the highest standards. And at the heart of all of it sits lifelong learning, the thread that runs through everything we do. Each pillar strengthens the others, creating a professional that’s confident, capable and always moving forward. The PMD wasn’t created in isolation, it was shaped by listening to our members, understanding their challenges and building something that genuinely fits their world. That kind of collaboration, between the Institute and the profession itself, is what keeps our work grounded and meaningful. And, of course, the spirit of amplifying expertise runs right through it. Every learner who goes through the PMD brings their own experience to the table. When they share that learning back into their teams or mentor others, it multiplies the impact. The more we invest in our development, the louder and prouder our collective voice becomes as a profession. None of this happens, though, without the foundation of culture, governance and
quality. For learning to thrive, we need an environment which encourages curiosity and values high standards. The Institute’s focus on quality isn’t about making things difficult; it’s about making sure what we offer really means something. When our members complete a qualification, they can be proud of it, because they know it’s built on integrity and relevance. “For me, lifelong learning isn’t about knowing everything. It’s about being open to what’s next, being curious enough to ask questions and being brave enough to keep improving” When I think back to my own journey in this profession, I can still remember that feeling of wanting to ‘get it right’, and I still do. Whether it was interpreting new guidance or managing a particularly tricky case, there was always that little moment of
doubt and the only way to overcome it was by learning more. That feeling never really goes away; it just evolves. Lifelong learning helps turn that uncertainty into confidence, and I think that’s what keeps so many of us passionate about what we do. The world around us keeps moving faster. Technology is changing the way we work, new legislation keeps us on our toes and expectations from employers and employees are higher than ever. Yet, through all of that, pay professionals continue to adapt. That adaptability doesn’t just happen, it comes from people who are curious, open and willing to keep learning. For me, lifelong learning isn’t about knowing everything. It’s about being open to what’s next, being curious enough to ask questions and being brave enough to keep improving. It’s what turns a good professional into a great one, and a great one into someone others look to for guidance. At the heart of it all, lifelong learning is what keeps our profession vibrant. It’s what connects us as a community and helps us face the future with confidence. And, if you ask me, that’s something worth celebrating.
14 | YOUR CIPP
Celebrating the pay professionals ensuring staff get paid accurately and on time, every time PAYROLL CHAMPIONS
ALLAN SCOTT | Payroll Manager UK, Amcor “I would like to nominate our Payroll Manager, Allan Scott. Allan is without doubt worthy of the title of Payroll Champion. Allan is a very experienced and dedicated Payroll Manager, who’s always looking for smarter and better ways to work. He looks after staff of all ages and abilities and has a talent for explaining problems, always giving relevant examples. He upskills and trains the team, encouraging them to take on additional challenges or to go for further qualifications and achieve their potential. “He demonstrates a strong sense of dedication, integrity and resilience. And most importantly, a sense of humour, even in the most challenging situations! I think you’ll agree that he’s a champion.” Nominated by: Jacqui Edwards, Shared Services Operations Manager, Amcor
KENZA FAZEZ ACIPP | Payroll and Benefits Specialist, Bytes Software Services “I would love to nominate my co-worker, Kenza Fazez. If payroll had secret agents, Kenza would definitely be one of them – the ultimate quiet Payroll Assassin! She’s calm, precise and gets things done without making a fuss. Honestly, she’s unstoppable.
“Kenza joined Bytes as an apprentice and absolutely smashed it. From day one, she showed so much dedication and curiosity, and it didn’t take long for her to become a pro in everything payroll! What I really admire is that she hasn’t stopped there, and she’s now started another qualification with the CIPP, all while working full-time. That takes serious commitment, and she’s proving every day that she’s got what it takes to keep growing and excelling in this profession. But it’s not just about her skills. Kenza is funny and lovely. She brings such a positive vibe to the team. Even though she’s a little shy, she has this quiet confidence that shines through in her work. She’s the person who’ll go the extra mile without being asked, who’ll figure out a solution when things get tricky and who’ll do it all with grace and professionalism. “Payroll isn’t easy – it’s fast-paced, detail-heavy and often underappreciated. But Kenza takes it all in her stride. She’s proof that the next generation of payroll professionals are both capable and inspiring. Balancing study, full-time work and continuous development is no small feat, and she’s doing it brilliantly. That’s why I think Kenza deserves to be recognised as a true Payroll Champion. She’s not just doing the job; she’s shaping the future of payroll. And if you ask me, that’s pretty amazing.” Nominated by: Klaudia Grata, Payroll and Benefits Specialist, Bytes Software Services
AMY WYATT ACIPP | Senior Associate, CT: Accountants Adviser “I would like to nominate Amy Wyatt for Payroll Champion here at CT. Amy joined us in September 2021 as a Trainee with no experience in payroll, having previously been a Chef. Amy very quickly picked up payroll and made her way to Senior Associate, undergoing internal training and becoming fully qualified with the CIPP in just over three years. Amy is the go-to person in the team, including for management staff. She’s highly organised, professional and efficient, and is always looking for ways to improve departmental processes and implement training for staff. “Our clients have every faith in Amy and some have confirmed they don’t want anyone other than Amy processing their payroll. Clients have left the firm for other services but kept payroll with us, purely because of Amy’s in-depth knowledge and professionalism.
“Amy is a fast-paced worker but never lets speed affect her accuracy. She constantly thinks outside the box and is well known for her detailed, professional emails to clients, ensuring they feel at ease, have been given all the facts in an easy-to-understand way and have received enough information so they don’t need to ask further questions. Working with
Amy is a pleasure, and I’ve never in over 20 years of working in payroll, worked with someone who’s as dedicated, professional, friendly and efficient as she is. I couldn’t operate the payroll team without her.” Nominated by: Claire Proctor MCIPP, Senior Associate, CT: Accountants Adviser
TECHNICAL | 15
PAYROLL ASSURANCE SCHEME The Payroll Assurance Scheme (PAS) - the prestigious gold standard accreditation for your payroll processes and people Developed in partnership with HM Revenue and Customs and launched in 2012, PAS is the prestigious gold standard to ensure your people and payroll processes are compliant and robust. Examining over 100 facets of your payroll operations, the scheme is consistently evolving and not only shows that lifelong learning and
development is planned and encouraged, but that you’re dedicated to compliance and best practice in payroll, a huge accolade for staff, as well as ensuring procurement is much easier.
Cintra HR and Payroll Services (re-accreditation)
Conexia HR Ltd (new accreditation)
Crown Prosecution Service (re-accreditation)
Durham County Council (re-accreditation)
HR Connect (re-accreditation)
Menzies LLP (new accreditation)
“Achieving PAS accreditation was an important milestone for our payroll team. It reflects the dedication and hard work the team has put in to adopting new processes and improving quality. The CIPP provided clear guidance and support throughout the process, which helped ensure the journey was seamless and well organised. This experience has strengthened our confidence in the services we provide to clients and our commitment to best practice. We’re proud to have reached this standard.”
Sara Every ACIPP, Senior Payroll Manager, Menzies LLP
Visit cipp.org.uk/PAS , email compliance@cipp.org.uk or scan the QR code to find out how the PAS accreditation could help you
16 | TECHNICAL
Meet the module makers
Sophie Chapman-Ledward ChMCIPPdip Content Developer
Diana Bruce MCIPPdip Learning and Development Manager
Which skills or experiences from your previous positions have proven most valuable in your current role? Before joining the team, I worked as the Head of Payroll and Pensions for a university and as a Payroll Manager where my focus was on both strategic and operational payroll and pension management. During that time, I led projects such as implementing new payroll systems, introducing processes to accommodate legislative changes and transitioning payroll
The L and D team is passionate about providing our learners with the tools they need to take back to the workplace and progress, whether they’re attending a short training course or signing up to a qualification. For us, creating and maintaining our portfolio of products isn’t just about ticking boxes, it’s about producing educational content that’s accurate and engaging. Every day, we work hard behind the scenes to develop content and resources which make complex payroll topics accessible, and importantly, relevant, to the fast- changing payroll environment our learners work in. In this article, we introduce you to the people that make it happen. Each member brings unique expertise, creativity and dedication to the department. Read on to discover what inspires us, the skills that drive our work and how we celebrate the wins that keep us motivated. What skills do you bring to enable you to lead the team effectively? I bring a blend of leadership, instructional design expertise and industry knowledge. My experience in educational product development and digital learning allows me to guide the team to create engaging, relevant content, while my payroll knowledge ensures the accuracy and practical application. These skills help me to develop the team in key areas, but equally, I continue to develop every day from working closely with a team of experts. I possess strong communication skills which allow me to motivate and lead, while a data-driven approach helps us to maintain high standards and look for ways to continuously improve. I maintain an adaptable and proactive mindset that ensures we stay ahead in a fast-paced environment.
operations to an online platform.
These experiences equipped me with a strong legislative payroll knowledge, which I now draw on when researching and developing content for our training and qualification materials. Likewise, my hands-on operational expertise helps ensure our content remains practical and relevant to industry standards. Prior to becoming a Content Developer, I also served as a CIPP Tutor (a role I continue to hold) and I also act as an End- Point Assessor for payroll apprenticeships. This background gives me a comprehensive understanding of the learner journey and what makes educational content effective and accessible. How does your team celebrate wins? Working remotely doesn’t stop us from celebrating! Our projects can be complex, so when we hit big milestones, like updating a qualification for the new tax year or finishing a new training course, we make it fun. In our weekly team meetings, we pop party poppers and share all the wins (and challenges), big and small. It’s a great way to stay connected, appreciate each other’s efforts and keep the positive energy flowing.
TECHNICAL | 17
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Caroline Henderson ACIPP Project Specialist
What do you enjoy most about your role? I play a key role in coordinating projects and providing administrative support to keep the L and D department running smoothly. I ensure all project timelines are carefully monitored and adhered to, so deliverables stay on track. This involves proactively identifying potential delays, coordinating with stakeholders to resolve issues and keeping everyone aligned on priorities. By combining structured planning with clear communication, I help create a smooth workflow which supports successful outcomes. What I enjoy most is the opportunity to collaborate across different departments, finding ways to overcome challenges and bring products successfully over the line. That shared sense of achievement when a project comes together is incredibly rewarding, and as a business, we’ve become much better at celebrating those successes. I value the chance to work with the team to make project delivery more effective. Often, improvements introduced during one project ripple outward, enhancing processes for other products and ultimately raising the quality of what we deliver to our learners and customers. I also relish the learning that comes with this responsibility. Immersing myself in a new discipline has been both challenging and energising, whether it’s mastering project terminology and acronyms or discovering new ways to use tools like Excel. What are the key skills required for your role? Organisation is fundamental. I need to have a clear view of what’s required, anticipate potential obstacles and have contingency plans ready (often several options), so that progress isn’t derailed. Equally critical is communication. It’s essential everyone understands our shared objectives and has open channels to raise ideas or concerns. To support this, I’ve worked with the project team to develop a suite of project documents which make timelines and information fully transparent, complemented by regular check-ins to keep alignment strong. The ability to multitask is also vital. Projects rarely move at the same pace; I need to ensure each one advances incrementally while monitoring risks and involving the right people at the right time.
Debbie Penfold MCIPP Content Developer
What’s the most unexpected skill you’ve had to use in your role? I’m an avid A Capella singer, but I bet you never knew that some of the techniques used in singing could also feature in the life of a Content Developer! I recently had the privilege of taking part in the filming of some video content for our Payroll Quick Learn courses. These training modules are researched and written by the L and D team and are competently interwoven with visuals and scripted video clips. Good posture, fundamental for singing, helped me maintain an open and confident presence on camera, improved my breath control (especially helpful as I was very nervous) and enhanced my vocal projection during the recording.Clear diction ensured my words were pronounced accurately making the content more accessible and engaging. Have you ever tried saying ‘statutory neonatal care leave and pay’ umpteen times in short succession?
What’s the proudest ‘nailed it’ moment you’ve experienced in your role?
What a buzz I got recently when I scored a 100% FAIL in a practice assessment for our Payroll Specialist Certificate qualification – it’s not as easy as you might think it is. ‘Why?’, I hear you ask. Part of my role as a Content Developer involves checking and testing our qualification assessments before they’re made available to our learners. Achieving both a 100% fail and a 100% pass rate during the testing phase is a method we use to rigorously scrutinise the questions we’re asking our learners. We need to make sure the decoy questions are plausible, and if a learner doesn’t get a question right during their practice assessments, they’re clearly signposted back to the relevant section of the content to check their understanding and revise accordingly for their final assessments.
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