A new year invites fresh thinking and motivates us to make positive changes. But in global payroll change should also invite scrutiny.
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Issue 19 I 2026
THE END OF “GOOD ENOUGH” PAYROLL
Why Accuracy, Speed, and Transparency Are Non-Negotiable Terms in 2026
TWENTY DOLLAR DEBATES, MILLION DOLLAR SILENCES Power, Distance, and Responsibility
WORKPLACE EMPOWERMENT What Workplace Empowerment Really Looked Like in 2025
THE TRUMP EFFECT The Impact on Payroll and Employee Administration
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A New Year’s Resolution for Global Payroll
Our contributors take up that interrogative challenge. In
The End of “Good Enough” Payroll , Rick Hammell questions complacency, calling for higher standards across the function. Franz Patrick Abundo’s What Workplace Empowerment Really Looked Like in 2025 explores what empowerment requires in practice, not just in principle. And in The Trump Effect and Payroll , Michael Baer examines how political shifts are directly influencing payroll strategy and operations. Thought leadership is most impactful when we can experience it together. The opportunity to contribute to the meaningful dialogues shaping our industry will continue at the GPA Payroll Summit 2026 , taking place on Thursday 5 March in London. As we move further into this brand new year, my hope is that we remain curious, thoughtful, and intentional. Asking not just what we are changing, but why so we can go forward with clarity and purpose.
A new year invites fresh thinking and motivates us to make positive changes. But in global payroll change should also invite scrutiny. Progress in our profession has never been about moving faster for its own sake; it’s about moving with intent. As technology, geopolitics, and workforce expectations continue to alter the terrain, the ability to pause and question our decisions has never been more important. In 2026 I’d like to see us vigorously interrogating the decisions we’re making. Being unafraid to consider why we’re adopting new tech, outsourcing, reducing our teams or committing to transformation. Insights from our latest Global Payroll Payments Report have reiterated that change is needed, now I think it’s essential that we go deeper. Are the steps we are taking going in the right direction for us? Are we being motivated by genuine need or by FOMO?
Melanie Pizzey
Melanie Pizzey GPA CEO
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32 GLOBAL BETWEEN THE LINES
48 APAC LAW IN REAL LIFE When payroll carried the Year: A Year in Australian payroll, looking back and ahead 54 AMERICAS THE TRUMP EFFECT AND PAYROLL The new administration moved aggressively to change policies that impacted payroll and employee administration. These efforts will continue to move forward as the new year begins
Ayşe Nazmiye Uça is the Founder and Chairman of the Turkish Payroll Association and established Turkey’s first payroll outsourcing company 27 years ago 40 AFRICA HOW TO AVOID MISCLASSIFICATION WHEN HIRING IN SOUTH AFRICA Understanding what counts as legitimate employment could save you serious legal and financial trouble
THE END OF “GOOD ENOUGH” PAYROLL Why accuracy, speed, and transparency are non-negotiable terms in 2026
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REGULARS
06 GLOBAL NEWS Interactive global payroll news 60 GLOBAL DIARY OF AN HR MANAGER 62 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 64 APAC ASIA BRIEFING Overview on Asia news 66 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 68 GLOBAL FIND A VENDOR
08 GLOBAL TWENTY DOLLAR DEBATES, MILLION DOLLAR SILENCES Why organisations obsess over small costs, stay silent on big decisions, and what year-end budgets reveal about power, distance, and responsibility
16 GLOBAL WHAT WORKPLACE EMPOWERMENT REALLY LOOKED LIKE IN 2025 We’ve heard the word “empowerment” used a lot over the past few years
A comprehensive list of suppliers to the global payroll industry
The GPA , 49 Greek St, Soho, London W1D 4EG. Tel: +44 (0)203 871 8870 Melanie Pizzey - CEO and 04:05 Executive Editor: melanie@gpa.net Rich Robins - 04:05 Designer: hello@megandmore.co.uk Hayleigh Blinkhorne - events/vendors/advertising: hayleigh@gpa.net General enquiries/mentor scheme/training : - info@gpa.net Michael Baer - US contributor: mike@gpa.net Nilufer Gul - GM APAC/Australia: nilufer@gpa.net Tel: +61 (0)413 749 714 CONTACTS
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WHY RESILIENT PAYMENT PROCESSES ARE INTEGRAL TO GLOBAL PAYROLL
This white paper, produced in partnership with Currencies Direct, interrogates how secure, compliant, and efficient cross-border payroll payments can support global workforce stability. Through practical strategies and real-world case studies, we highlight how resilient payment frameworks mitigate risk, ensure compliance, and strengthen trust, helping organisations navigate complexity and deliver payroll with confidence in an ever- evolving global payments landscape.
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Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more.
Italy
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Treasury rules out further tax rises and calls for cuts Read more...
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Twenty Dollar Debates, Million Dollar Silences
Ayşe Nazmiye Uça is the Founder and Chairman of the Turkish Payroll Association and established Turkey’s first payroll outsourcing company 26 years ago. Her company, Datassist, leads the market in technology-centered payroll services, catering to Fortune 500 companies and major Turkish corporations. Datassist excels in Regulation Technologies (RegTech) and continues to expand through strategic investments and business partnerships, aiming to offer comprehensive services in an evolving market. In 2024, Ayşe ranked 20th among Turkey’s top 100 female founders by Fast Company magazine, based on company turnover. Her life purpose is to shape organizations, create new opportunities, and guide her employees toward achieving their career goals.
Why organisations obsess over small costs, stay silent on big decisions, and what year-end budgets reveal about power, distance, and responsibility.
Year-End Budgets and Pay Rises W hen a new year starts, things get clearer. The noise dies down,
people stop talking in big ideas, and the reality shows up in numbers. Budgets are finalised. Pay decisions are no longer hypothetical. What was decided months ago is now locked in, and people start to feel it.
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That’s why Trading Places still lands. Not because of when it’s set, but because of what it shows so well. Big outcomes don’t usually come from dramatic moments. They come from quiet decisions made by a small ISSUE 19 GLOBAL PAYROLL MAGAZINE
group of people, often without those affected even realising what’s happening until it’s too late. We see the same pattern play out in workplaces every year. Small amounts
get questioned and debated. Bigger decisions move through with very little attention. By the time the year turns,
the impact is already built into the system, and undoing it feels impossible.
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mind for nearly everyone around the table is usually the same: employee pay rises. Especially the minimum wage. Because this is no longer just a budget line item. For employees, it has become a pressure point where patience is tested, expectations accumulate, and uncertainty touches everyday life directly. That is why pay rise discussions are never just about numbers. They are about emotions as well. In Türkiye, inflation remains structurally high, pay increases and their impact on budgets are far more pronounced, turning wage discussions into an even more sensitive and consequential exercise. What might be a difficult conversation elsewhere
Christmas and New Year are often framed as a pause. A moment to slow down, reflect, and reset. Yet for many organisations, this period is anything but quiet.
That dynamic isn’t confined to movie screens Christmas and New Year are often framed as a pause. A moment to slow down, reflect, and reset. Yet for many organisations, this period is anything but quiet. It is when priorities are revealed, trade-offs are locked in, and unspoken assumptions harden into next year’s reality. It is also the season when budgets stop being theoretical and start becoming final. That is what makes year- end budgeting such a revealing exercise. Not because of the numbers themselves, but because of what we choose to
debate, what we rush through, and what we prefer not to examine too closely. When year-end budgets come onto the agenda, most of us step into almost the same scene. Meetings multiply, discussions tighten, and from the very first minutes it becomes clear which topics will dominate the room. When budgets are mentioned, the first issue that comes to
What might be a difficult conversation elsewhere becomes existential in a high-inflation environment.
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Catering expenses are different. They touch everyone’s life. Everyone has experience, a viewpoint, and an opinion. The smaller and more familiar the issue, the easier it becomes to speak up. Housel captures this dynamic in a single line: “The amount of attention a problem gets is the inverse of its importance.” In other words, the more something is debated, the less important it often is. We apply the same psychology in company budgets. Small, visible expenses that everyone personally experiences are immediately put under the microscope. They are easy to talk about and offer a low-risk way of signalling fiscal responsibility. Larger, more complex decisions whose consequences unfold over time attract far less scrutiny. The more those decisions are discussed, the greater the responsibility becomes.
becomes existential in a high-inflation environment. From the employer’s perspective, the picture is no less complex. Economic contraction, growing uncertainty, and the productivity pressure created by artificial intelligence push human capital into a peculiar dilemma. On one side are employees described as “our most valuable asset.” On the other, they remain the fastest and most visible lever for balancing the budget. This contradiction makes the reflex to manage costs downward almost automatic in year-end planning. The outcome is familiar. Minimum wage and employee salaries are debated at length, repeatedly, and in granular detail. Meanwhile, C-level compensation, senior executive benefits, and strategic cost items often pass by more quietly, more briefly, and with far less scrutiny.
It is as if the larger the number, the harder it becomes to talk about it. This is where Morgan Housel’s observation becomes particularly illuminating. In The Art of Spending , approves a ten-million- dollar nuclear reactor investment with almost no discussion. There are few objections, minimum questions, and little hesitation. But when the conversation shifts to a twenty-dollar- per-employee catering expense, everything changes. The meeting stretches on. Opinions multiply. Everyone suddenly has something to say. Housel describes a committee that The reason is simple, and uncomfortably familiar. Nuclear energy is not something most people experience directly in their daily lives. Remaining quiet feels safe. No one risks being wrong, and no one takes real responsibility.
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It’s easy to think a system is fair - until you’re the one actually dealing with the fallout. From a safe distance, everything looks perfectly rational and justified. Up close? It’s a totally different story. organisations consider the discussion finished. The numbers are signed off, systems are updated, and everyone moves on. But that doesn’t mean the outcomes shouldn’t be questioned. Once the year is underway, most What Trading Places reminds us is that the most damaging decisions are often the quiet ones. The ones that don’t trigger debate at the time, but slowly widen the gap between what organisations say they value and what people actually experience. As the year unfolds, the real issue isn’t whether the budget technically worked. It’s whether the decisions behind it were fair, thoughtful, and understood - or whether silence was allowed to do the heavy lifting.
That brings up another issue. We seem to be deeply pessimistic about spending, but oddly optimistic about investing.
Fear in Spending, Hope in Investment That brings up another issue. We seem to be deeply pessimistic about spending, but oddly optimistic about investing. Start talking about pay increases or basic operating costs, and suddenly everyone spirals into worst-case scenario thinking. The instant concerns are always: ‘Can we even keep this up?’ and ‘Are we totally losing control?’ The costs are tangible, urgent, and seem permanent. The financial impact is immediate. However, discussions about major investments shift the tone entirely. Digital transformation and new ventures often have a lot of optimistic assumptions built in. The risks feel abstract, while
the returns seem exciting and unavoidable. That line, ‘If we don’t do this, we’ll fall behind,’ is a convenient way to block harder questions. As Housel points out, people price today when it comes to spending, and price an imagined future when it comes to investment. Rather than creating balance, this produces a psychological asymmetry that is subtle but powerful. Seen together, a pattern emerges. We don’t focus our budgets on impactful things; we focus on what’s comfortable to discuss. Often, the most debated items are tiny, and the biggest choices silently clear the room. That’s why year-end budgets don’t just reflect figures; they mirror the courage behind our decision-making.
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What Workplace Empowerment Really Looked Like in 2025
We’ve heard the word “empowerment” used a lot over the past few years. It shows up in job descriptions, HR policies, team meetings… but ask 10 people what it actually means, and you’ll probably get 10 different answers (not joking at all).
Author: Franz Patrick Abundo Franz Patrick Abundo is the Growth Marketing Lead at the cloud-based HR software provider Talenox in Singapore. He spends his time building content and campaigns that break down HR and payroll topics, without the jargon. Email: franz@talenox.com
I s it about giving employees more autonomy? The freedom to say “no”? Letting people choose their working hours? Maybe it’s all of the above, but how does that translate into real, everyday work? Here’s what workplace empowerment looked like in 2025, stripped of the buzzwords and grounded in what actually makes a difference for teams.
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Giving People the Power to Act (Without Red Tape) Empowerment starts with autonomy. Not the “you’re on your own now, good luck” kind, but the kind where people can make decisions, move forward, and get things done without endless approval loops.
Here’s what workplace empowerment looked like in 2025, stripped of the buzzwords and grounded in what actually makes a difference for teams.
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Whether it’s being able to: Submit leave without waiting three days for a manager to respond Access their own payslips and records instantly Suggest and lead projects with confidence The common thread is this: fewer blockers, more trust. This doesn’t mean removing structure. It means creating a foundation where people don’t feel like they’re always stuck waiting on someone else to move. Transparency That Builds Trust You can’t feel empowered if you don’t understand what’s going on. Teams want clarity on things like: How their performance is being evaluated What their pay includes (and why) Who’s responsible for making certain decisions What growth looks like at the company Without transparency, people are left guessing, which leads to frustration, not empowerment. Clear communication, open feedback loops, and access to
the right information make a big difference. Now, as we move into 2026,, companies are realising that clarity isn’t just “nice to have”, it’s essential to building strong and empowered teams. Tools That Support, Not Slow Down Let’s talk tools. Because even the most motivated person can’t do their job well if the system they’re working with is clunky or confusing. Imagine having to: Manually calculate payroll contributions every month (Ugh.) Ask HR for every single document (Who has the time?) Guess where to find the latest leave policy (This is true pain, we all know how frustrating this is.) Modern, well-designed tools empower people by making these tasks seamless. When tools are intuitive and accessible, people spend less time chasing paperwork and more time doing actual work. This doesn’t mean every company needs the fanciest tech out there. Just that whatever systems you have should support your team, not get in their way.
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Empowerment isn’t about throwing people into the deep end. It’s about letting them wade in confidently, with support if or when they need it.
This might be one of the biggest shifts we’ve seen over the past few years. Empowerment used to be tied to hustle; staying late, answering emails at midnight, being “always on.” But in 2025 we saw a healthier version of it. People feel empowered when: They’re encouraged to take breaks (and their full leave) They can say no to extra work without guilt They’re trusted to work flexible hours without being micromanaged Their time is respected. Both during and outside of work Empowerment is about choice. When people are given the space to work in ways that actually work for them , productivity tends to go up (really high), not down. Growth That Feels Within Reach One of the most underrated aspects of empowerment is the ability to grow, and this doesn’t just mean climbing up the
corporate ladder. This also means growth of skills, confidence, and contribution. Empowered employees often say things like: “I feel like I’m trusted to take on more.” “My ideas are taken seriously.” “I know where I’m headed, and how to get there.” This kind of growth mindset is often supported by: Regular, useful feedback (not just annual reviews) Clear paths for development Opportunities to try new roles or projects Managers who care, not just supervise Empowerment isn’t about throwing people into the deep end. It’s about letting them wade in confidently, with support if or when they need it.
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Managers Who Lead With Trust, Not Control An empowered team often starts with an empowered manager. The best leaders today aren’t the ones who oversee every detail; they’re the ones who build trust, listen well, and give their team room to grow. That means: Delegating without micromanaging Giving clear direction, but letting people figure things out Advocating for their team’s needs Creating a psychologically safe space for feedback Empowerment flows down. If managers feel stifled or unsupported, that energy trickles into the team. But if they feel confident and trusted? That spreads too. Culture That Walks the Talk Finally, real empowerment comes down to culture. You can have great tools, great policies, even great intentions — but if the day- to-day culture says otherwise, people will feel it. For example: If your company says you value
work-life balance but praises people for working overtime, that’s not empowerment. If you say you encourage innovation but shoot down every new idea, same deal. If people feel like they have to “earn” basic respect, that’s not it. Culture isn’t what’s written on the wall. It’s what happens in team meetings, Slack chats, and one-on- ones. Empowered teams are built from consistency, not slogans. TL;DR: Empowerment = Autonomy, Clarity, and Trust Real workplace empowerment isn’t just about grand gestures. It’s about cultivating an environment that gives people room to do great work without being held back. It looks like: Tools that make admin work easier Boundaries that are respected Processes that are clear and fair Growth that feels supported, not gatekept P.S. Empowerment falls apart when systems don’t. If your team’s still emailing HR to find a payslip or waiting on approvals that could be automated, maybe it’s time for a smarter setup.
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Payroll has become a strategic differentiator for global organizations. With increasingly distributed workforces, growing competition for talent, and evolving compliance standards, how businesses manage payroll now influences their ability to scale and meet employee expectations. By 2026, payroll will no longer solely center on accurate and timely payments. It will be a source of trust, intelligence, and competitive advantage. The global payroll market is projected to reach $18.72 billion in 2026, with a
CAGR of 4.88%. Such growth reflects how payroll systems are adapting to business needs, driven by AI and automation. These technologies are taking payroll from an administrative task into a strategic function which delivers insight, agility, and resilience. Cloud platforms, real-time data access, and personalization tools are central to workforce satisfaction and modernization. AI is pivotal to this shift. It automates compliance checks, forecasts costs, reduces errors, and manages administrative workload, while payroll teams focus on oversight, insights, and culture.
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The End of Payroll
Author: Rick Hammell With over 18 years of experience in Global HR Operations management, Rick Hammell is currently the Founder and CEO of HCM and Payments platform Globalli (formerly Helios). He is also the Founder of Atlas, a company he established in 2015 which empowers companies to expand into new markets efficiently, rapidly, and with strict adherence to compliance standards. Under Rick’s visionary leadership, Atlas experienced a remarkable transformation, evolving from a local startup into a renowned global tech firm with a network of 19 offices worldwide, allowing the organization to provide exceptional support to clients in over 160 countries. Notably, Atlas secured two significant funding rounds, amounting to $20 million in 2020 and $200 million in 2022. Rick was honored with the EY Entrepreneur of the Year Midwest award in 2021 in recognition of his achievements.
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GLOBAL PAYROLL MAGAZINE
65
“Good Enough”
As companies manage global teams, multiple currencies, and complex compliance requirements, payroll has evolved from a basic operational function into a strategic driver of trust, transparency, and organizational performance. In 2026, payroll excellence—built on accuracy, speed, and visibility—is no longer optional; it’s the competitive standard. Why Accuracy, Speed, and Transparency Are Non-Negotiable Terms in 2026
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F or as long as payroll has existed, it has been judged by a very narrow measure of success. People got paid. Paydays happened on schedule. Serious mistakes were the exception rather than the rule. Now, companies are managing global teams, multiple currencies, and increasingly complex compliance requirements. This new way of working has created a dramatic shift, and payroll that simply works is no longer acceptable. Payroll has quickly become a source of risk if it does not evolve. Why “Good Enough” Payroll No Longer Works
If 2025 taught us anything, it is that the role of payroll has changed, even if many systems and processes have not. More companies are hiring across borders and adopting diverse employment models, while keeping pace with ongoing regulatory updates. Employees want accurate, easy- to-understand and available pay, without friction; and
Executives expect payroll to deliver visibility, control, and confidence.
Payroll’s new primary function sits at the center of trust, compliance, and operational performance. When it fails, the consequences are immediate; however, when it works well, payroll can quietly strengthen an organization every day.
Disconnected systems, manual handoffs, and country-specific processes create points of failure throughout the payroll cycle. Even minor errors can have outsized consequences, leading to compliance issues, frustrated employees, and reputational harm that extends well beyond the payroll team.
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Accuracy and the Foundation of Trust Accuracy is the most basic commitment payroll makes; unfortunately, it is increasingly difficult to deliver at scale. Disconnected systems, manual handoffs, and country-specific processes create points of failure throughout the payroll cycle. Even minor errors can have outsized consequences, leading to compliance issues, frustrated employees, and reputational harm that extends well beyond the payroll team. Many companies forget that accuracy means more than getting math right. Accuracy requires clean data, consistent processes, and governance structures that can support growth without adding risk. Employees will trust the system and the leadership behind it when payroll is accurate. That trust allows people to focus on their work rather than worry about whether they will be paid correctly.
When organizations have transparent payroll, they can reduce friction, build confidence, and strengthen their overall role as a trusted partner.
it is not just about processing payroll faster at the end of a pay period. Organizations need to react quickly to regulatory changes, workforce shifts, mergers, and expansion into new regions. If companies rely on payroll systems that depend on manual updates or lengthy implementation cycles, progress will be slow, and friction will filter throughout the business. When payroll operations are efficient, they also support faster decision-making. Efficient, quick payroll systems make onboarding new hires, adapting to regulatory changes, and resolving issues before they escalate easier. We live in a global economy where agility matters. With the right payroll speed, organizations can move forward with confidence rather than be held back.
Speed Acting as a Strategic Enabler Speed is also often misunderstood when it
comes to payroll. True speed is responsiveness and adaptability;
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Confidence Across the Organization with Transparency Even though transparency is one of the most important expectations, it is regularly overlooked in payroll discussions. The days are gone when employees aren’t paying attention. Employees want clear visibility into their pay, deductions, and benefits without needing to raise questions after problems occur. On the leadership side, executives want reliable insight into payroll costs, workforce trends, and compliance exposure across regions. When transparency is lacking, payroll becomes reactive and defensive. To make payroll a strategic asset, it needs to be built in. With built-in payroll, clear reporting, accessible information, and consistent communication, it creates a unique level of transparency for employees and executives. This turns payroll into a source of insight rather than an element of uncertainty. When organizations have transparent payroll, they can reduce friction, build confidence, and strengthen their overall role as a trusted partner. Payroll Excellence as a Competitive Advantage This shift is not driven solely by
technology. Expectations are the driving force. Employees compare their payroll experience to the digital tools they use every day. On the other hand, executives are using payroll data to inform workforce planning and financial strategy. And then there are regulators, demanding accuracy and accountability. With the economy and so many players involved, there is no room for error. When companies prioritize payroll excellence, the benefits are evident. There are fewer compliance challenges, improved employee satisfaction, and increased confidence in their global operations. This shift leads to less time problem-solving and more time focusing on proactive planning. Payroll managers move from crisis responders to strategic contributors. Artificial Intelligence and Payroll Excellence Artificial Intelligence (AI) is now the connective tissue that drives accuracy, speed and transparency to coexist. As payroll operations continue to become more complex, AI-driven solutions will help organizations move from reactive processing to proactive management.
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The right AI is built to identify anomalies, inconsistencies throughout systems and potential compliance issues before payroll is finalized. At the same time, intelligent automation can accelerate onboarding, support faster regulatory updates and remove friction caused by manual workflows. By using intelligent systems that learn from historical data and changing regulations, executives are positioned to proactively prevent errors from occurring. Additionally, AI improves transparency by turning payroll data into clear, real-time insights that employees and executives can use. When this information is accessible, and reliable, companies gain confidence, reduce risk and make better decisions. Most important to understand, AI does not replace payroll expertise. The right AI-driven system will reinforce it and allow payroll teams to focus on governance, strategy and long-term organizational stability. Leading Payroll Into 2026 As 2026 begins, payroll leaders face an important decision. Payroll can continue to operate quietly in the background, noticed only
Most important to understand, AI does not replace payroll expertise. The right AI-driven system will reinforce it and allow payroll teams to focus on governance, strategy and long-term organizational stability.
when something goes wrong. Or it can take on a more visible role as a driver of trust, stability, and operational strength. Companies will gain a stronger market position and be primed for success when they view accuracy, speed and transparency as the new standard, and no longer just payroll goals. This is why the end of “good enough” payroll should be viewed as an opportunity rather than a threat. By committing to payroll excellence, companies will do more than pay their people correctly. They will build trust, support sustainable growth, and position themselves to compete with confidence in a global economy.
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04:05 INTERVIEW
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Ayşe Nazmiye Uça is the Founder and Chairman of the Turkish Payroll Association and established Turkey’s first payroll outsourcing company 27 years ago. Her company, Datassist, leads the market in technology-centered payroll services, catering to Fortune 500 companies and major Turkish corporations. Datassist excels in Regulation Technologies (RegTech) and continues to expand through strategic investments and business partnerships, aiming to offer comprehensive services in an evolving market. Between the Lines Ayşe Nazmiye Uça
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04:05 INTERVIEW
I n 2024, Ayşe ranked 20th among Turkey’s top 100 female founders by Fast Company magazine, based on company revenue. Her life purpose is to shape organizations, create new opportunities, and guide her employees toward achieving their career goals. GPA: How did you get into payroll? Ayşe Nazmiye Uça: I was in accounting for a steel company, and as I was reviewing payroll amounts, I saw mistakes with the payroll and would bring that up. Soon
after, I was responsible for payroll as well as other accounting duties. I moved on to several other companies before landing a position as finance director for a chain of casinos. I had many responsibilities there, including payroll. I was 30 when I got the finance director job. And I got the job, in part, because I was a woman. The CEO had fired the previous director, whom he didn’t trust, and he was particularly looking for qualified women to staff his finance operation because he felt they were more trustworthy. I got a lot of support from leadership in that role, which, when you are in the casino business, is 24/7 and 365 days a year, and, at that time, mostly a cash business. I got my CPA license during this part of my career. Then, after having my daughter, one day I was eating lunch and got to thinking: “How can I manage this? I have a little baby. I’m working in a 24/7 business, running everywhere. I’m going abroad to different cities, I’m tired of it.” I said to myself, “What shall I do?”
One day I was eating lunch and got to thinking: “How can I manage this? I have a little baby. I’m working in a 24/7 business, running everywhere. I’m going abroad to different cities, I’m tired of it”.
My opportunity for doing something different came
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DECODING PAYROLL AND EMPLOYMENT DYNAMICS IN THE MIDDLE EAST
The GPA has partnered with Trans Skills for this white paper, which explores the unique mix of opportunity and complexity that the Middle East offers - from shifting labour laws and currency controls to cultural considerations and end-of-service obligations - and how to navigate them successfully. Learn how employers can remain compliant, support diverse workforces, and deliver accurate, timely pay through local partnerships, automation, and region-specific solutions expressly designed for one of the world’s most dynamic employment landscapes.
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shortly after. The CEO called me in to his office and said he was selling the company. As finance director, I knew the amount he mentioned was below what we could get for the company, so he allowed me to negotiate— he gave me two days. And I doubled the original amount. I chose not to stay on with the new owners, even though they wanted me, and I started an accounting practice partnership, which included payroll services, but also all other aspects of accounting. It was then that I understood the potential of starting my own payroll company. At that time in Turkey, there was no “payroll business.” I started a business, but, in a way, I also needed to create the sector. I advertised, went to HR seminars to talk about payroll, and, after a lot of struggles and achievements—including starting my own computerized payroll application—things began to happen. By 2004, I had created Turkey’s first web-based payroll. I called it Bordronet, because “bordro” means payroll in Turkish. It was not that popular a system, but we used it for ourselves and clients. Then, in 2011, we developed a new version which
I received some criticism because I said that “One day every program will be on the internet or in the cloud.” I knew that. But people laughed at me.
was cloud-based. It was still very early for such technology to be introduced because, back then, there was no “cloud” to speak of as we know it today. I received some criticism because I said that “One day every program will be on the internet or in the cloud.” I knew that. But people laughed at me. It was a difficult decision to pursue this technology as many were using local systems and did not feel the need to change to this new approach. Large companies in particular took a long time to adopt. But they had problems with updates and fixes, and backups. My solution, from the cloud, uses data centers for fast delivery of changes and more secure disaster recovery protocols.
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Now we’ve moved to providing enterprise-wide solutions that have the payroll applications built in. This helps with integration and customization. And we’ve started up new services for small- and medium-sized businesses. GPA: What inspired you to start the Turkish Payroll Association? Ayşe Nazmiye Uça: I wanted for Turkey some sort of credible body to set standards and controls for payroll functions. Those in payroll in Australia inspired me to think of this, and then Melanie Pizzey (CEO of the Global Payroll Alliance) added to that vision when the GPA showed support for starting the Turkish Payroll Association. We started in 2023. I called Melanie, and she came immediately to help with our first meeting. It was very good, and Melanie’s presence really helped. GPA: Who outside of payroll has been most influential in your career? Ayşe Nazmiye Uça: The CEO with the casino outfit that hired me as finance director was very rich, very powerful, and from Australia. But I observed he was
quite humble. He would wear an old coat and inexpensive watches, and he would greet everybody, including office boys and the cleaning staff. He created relationships all the way up and all the way down. And he was funny. He helped transform me from being a dull accountant by giving me license to speak for everything. He was very frank about serious matters, but he would still joke about how someone had bilked the company; it seemed money was not his primary concern, trust was. GPA: What are some of the unique challenges that global payroll professionals have with payroll in Turkey? Ayşe Nazmiye Uça: Well, we have very high inflation in Turkey right now. Our inflation rate exceeds 100%, although the government claims it’s much lower. So global companies need to be increasing salaries. The official minimum wage is not a living wage. Multinational firms also offer generous benefits compared to Turkish companies. In part,
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this can make up for inflation eating away at salary amounts. GPA: How are you using technology to enhance payroll operations? Ayşe Nazmiye Uça: In addition to becoming a web-based and cloud platform, our new startup business includes what I call “agentic payroll.” This tool answers employee questions, such as why they get this amount of money and how. The application also helps workers understand financial issues, such as how to budget. Like when my business started to be cloud-based, I’ve found that large multinationals are slow to adopt and apply technology like this in their operations, but other service companies and IT groups are using it. GPA: What do you see for the future of the payroll profession? Ayşe Nazmiye Uça: Payroll needs to expand its role to cover not just employees, but also other types of workers, like contractors, and move into administering retirement pay. In this gig economy, we can no longer say “We have 1,000 employees,” because we have some freelancers, some
Payroll needs to move to manage payments to a workforce that consists of all types of workers.
maybe part-timers, and others providing services. Payroll needs to move to manage payments to a workforce that consists of all types of workers. New systems have payroll applications interwoven within their other programs so this new role is becoming possible. Even with AI as a big part of the platform, even if the technical skills need to be elevated, payroll still has a place; the core knowledge is still needed to manage the systems.
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How to Avo When Hirin
Author: Anton van Heerden Anton is the Managing Director and founder of DNA Outsourcing and DNA EOR, with nearly 30 years of experience in HR and payroll technology. He has led transformative workforce solutions across Africa and the Middle East, helping companies expand globally through compliant, people-led EOR and payroll services. Prior to founding DNA in 2018, Anton served as Executive Vice President and Managing Director for Sage Africa and Middle East, where he played a pivotal role in scaling operations and driving product innovation across the region. His career began as a founding member of VIP Payroll, contributing to one of South Africa’s most trusted payroll software brands. Today, Anton is recognised as a strategic leader in global employment, valued for his insights on compliance, cross- border hiring, and the role of technology in scaling teams. His mission remains clear: simplify international expansion while keeping people at the heart of the process.
Across the world, tax authorities are cracking down on worker misclassification, and South Africa is no exception.
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oid Misclassification ng in South Africa
W hether you’re a global company hiring in the region or a professional working remotely for an international business, understanding what counts as legitimate employment could save
you serious legal and financial trouble. Every few months, I speak to a company that has unknowingly walked into a compliance trap. The story usually starts the same way: “ We just wanted to hire a South African contractor for
a few projects… we didn’t think it was a big deal. ” Technically, they didn’t mean to break the law, but intention doesn’t protect you from the consequences of misclassification.
Across markets like the UK, US, and the
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Netherlands, authorities are tightening enforcement of disguised employment, mainly when an independent contractor works so closely under a company’s direction that, in the eyes of the law, they’re actually an employee. South Africa is no different. Under our Basic Conditions of Employment Act (BCEA) and Labour Relations Act (LRA), if a person works only for one client, follows your hours, and takes instruction from your managers, they’re likely considered an employee - no matter what the contract says. Why Misclassification Is a Growing Global Problem The freelance economy has exploded since the pandemic. Gartner estimates that 58% of HR leaders now rely on contingent workers to fill skills gaps. The upside is flexibility and speed; however, the downside is that many of these
Misclassification also hurts the worker. Contractors who should be employees miss out on paid leave, pension contributions, and job security.
around, they’re left trying to reconcile mismatched paperwork and liabilities that should never have been theirs in the first place. What Makes a Worker an Employee (Even If You Call Them a Contractor) The simplest way to look at it is: If the person you’re hiring only works for you, uses your systems, follows your rules, and depends on your payments, they’re probably an employee under South African law. Some telltale signs include:
arrangements are built on shaky legal ground. In South Africa, we’ve seen international companies “hire” remote workers as independent contractors only to discover later that those workers were entitled to employee benefits and protections under local law. When the Commission for Conciliation, Mediation and Arbitration (CCMA) steps in, the results can be costly: reinstatement orders, back pay, legal fees and possible reputational damage. Misclassification also hurts the worker. Contractors who should be employees miss out on paid leave, pension contributions, and job security. When the tax season rolls
You dictate their working hours or schedule
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Supported by
The Great Transformation Guide
ADP has authored a series of thought-provoking articles exploring the relationship between organisations and payroll. From the HR and payroll challenges of global expansion to the rich resources of payroll data; from the payroll skills shortage to the true cost of inefficient processes; this series helps to identify and solve obstacles and appreciate and embrace the ever-greater asset payroll can become to companies navigating a treacherous business landscape.
Are you optimising your partnerships with in- country payroll vendors?
Why is payroll so vital during international growth?
Finding the real cost of payroll and making it more cost- efficient
Safeguarding payroll data - critical
Read More
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How the payroll skills shortage could impact
Inefficient payroll
Global expansion - HR and payroll compliance challenges
The benefits of data-driven
processes: a hindrance to growth plans?
payroll for company growth
your global expansion plans
Read More
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The Real Cost of Getting It Wrong Let’s talk numbers. Setting up your own legal entity in South Africa to employ just one or two people can easily cost $15,000– $25,000 in legal and accounting fees, not to mention months of delays and ongoing compliance management. On the other hand, ignoring local rules can be far more expensive. Backdated tax and social security contributions Penalties from SARS or the Department of Labour Legal costs and reputational damage Disruption to operations if an employee takes the case to the CCMA
You provide tools, systems, or software They cannot substitute someone else to do their work They’re paid a fixed, recurring amount rather than per project They derive the income
Monthly payroll and PAYE deductions Statutory contributions like UIF, Skills Development Levy (SDL), and COIDA Benefits administration, onboarding, and compliance You still manage your team members’ daily work and performance, but your EOR partner ensures everything behind the scenes is compliant, transparent, and legal. This structure eliminates the grey area. The worker isn’t “sort of” a contractor; they’re properly employed under local law. For companies, it means peace of mind, and for the team member, it means protection.
from a single source If any of that sounds familiar, you’re likely
not working with a true freelancer.
You’re engaging in a relationship that should fall under a formal employment arrangement, and that’s where an Employer of Record (EOR) comes in. How an Employer of Record Solves Misclassification Risk An EOR is a locally registered company that becomes the legal employer of your remote team member on your behalf – for global companies. They handle: Employment contracts
The worker isn’t “sort of” a contractor; they’re properly employed under local law. For companies, it means peace of mind, and for the team member, it means protection.
aligned with South African labour law
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