Professional November 2025

PROFESSI NAL in Payroll, Pensions & Reward Official publication of The Chartered Institute of Payroll Professionals Issue 115 November 2025

PATHWAYS IN PAY

CIPP UPDATE | POLICY HUB | PERSONAL DEVELOPMENT

cipp.org.uk

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“When opportunity presents itself, don’t be afraid to go after it” Eddie Kennison

Editor’s comment

Hello, and welcome to the November issue of Professional . This month’s theme should resonate with many of you. After all, we’ve each had our own unique journey through the pay profession. Whether

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you’re just starting out and learning the ropes, or you’ve spent decades navigating legislative shifts and technological change, the pay profession will hold a personal meaning for you.

That’s why we’ve chosen ‘ Pathways in pay ’ as our focus for this issue, to shine a light on the inspiring journeys of our pay peers and showcase the wide variety of roles and routes available across the industry. To be honest, when I was younger, I never imagined I’d end up editing a payroll magazine, but it just goes to show the breadth of opportunities available in this field. Turn to page 40 to hear from a panel of experts in this issue’s feature article, and explore the individual stories of others across pages 43, 44 and 45. Also in this issue, our hot topic article looks at a major development which will impact the pay professions. From April 2026, payroll service providers will fall under the definition of ‘tax advisers’, and this brings with it new responsibilities and compliance obligations. This development has important implications for many in our industry, so it’s essential to stay informed. Turn to page 70 for a full breakdown of what this means, how it may affect you and what steps you should start taking now to ensure compliance. Enjoy the issue, and as always, thank you for being part of the CIPP community.

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Lora Murphy MCIPPdip (editor@cipp.org.uk) Editor

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40 - Feature article: pathways in pay By Lora Murphy

43 - Payroll: my unexpected goal By Claire O’Sullivan

44 - From dental nurse to payroll partner: my journey through the numbers By Karen Thomson

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45 - Finding my strength in payroll By Lauren Winn

70 - Hot topic: modernising and mandating tax adviser registration with HMRC By Mathew Akrigg

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

Chair’s message

Chief Executive Officer Jason Davenport MCIPP MloD CIPP Board Of Directors Louise Gray ChMCIPPdip Stuart Hall MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA Editor Lora Murphy editor@cipp.org.uk Advertising Daniel Cull and Lexi Evans 07795 652645 | commercial@cipp.org.uk Design James Bartlett and Nicole Davis design@cipp.org.uk Printing Redactive

Hello November! Time goes so fast and I can’t believe we’re on the countdown to Christmas payrolls again. The days have really drawn in, with dark mornings and evenings making us want to stay in bed a little longer. It’s great driving home to see all the pretty Christmas lights appearing everywhere, although they seem to be turned on earlier every year.

It was great seeing so many of you attend our Annual Conference and Exhibition in Newport last month. It was another fantastic event, and it was wonderful networking with you all. Congratulations again to all our amazing award winners. This issue of the magazine will focus on the different careers open to pay professionals and the many pathways we can take in the industry. We hear from a range of pay professionals, discussing their career paths and explaining how they either fell into payroll or actively chose payroll as a career. Do you remember how you got into payroll? I started at 16 as a Wages Clerk, and things were very different back then. There were no computers, and payroll was completed by hand, with deductions mainly comprising of tax and National Insurance contributions, unlike the many deductions we see today. So, what does the future look like for pay and pay careers? Will we see more artificial intelligence (AI) incorporated into our everyday working lives? How will technology change to keep up with legislation changes and new processes? Remember, your membership gives you the keys to being the first to know what’s changing, and opportunities to get involved with consultations and Think Tanks which help to shape the future of the pay professions.

Ana Laiu MSc FCIPPdip Brendan Mulkern FCIPP

Brian Sparling ChFCIPPdip Michelle Sutton ChMCIPPdip Cliff Vidgeon BA (Hons) CMA ACG ChFCIPP Clare Warrington MSc FCIPPdip AFHEA

Clare Warrington MSc FCIPPdip AFHEA (clare.warrington@cipp.org.uk) Chair, CIPP

Useful contacts

CEO’s message

Consultancy consult@ippeducation.co.uk 0121 712 1044 IPP Education education@ippeducation.co.uk

A current key discussion topic is AI and how its progressive development will change the shape of the pay professional’s role in the future. This is very similar to all previous technological improvements – how it evolves will be driven by what it can do, and why it should be used. It will, and is, being delivered by both early adopters and those embracing the opportunity to realise its full potential.

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

For many organisations, the use of AI will be driven by efficiency in operation, and where possible, removing mundane tasks such as keying data from other sources. This is similar to what automation did with robotic process, or repeated, frequent enquiries, which can be handled by chatbots embedded into customer enquiry tools. Other developments will help with data preparation and boardroom packs, by layering AI on top of data-driven reports. This will all start to become the norm for the creation of analysis reporting and improving compliance reviews when looking at trends, for example. You, the professionals, will subsequently need to understand how to use this toolkit to deliver real, actionable outcomes. And hopefully to save time, making space for you to get involved in other work which adds true value to the organisation you support and allows you to use your core payroll skills. This means that the pathways open to those in the profession will increasingly favour those committed to life-long learning, staying current with technological improvements and understanding how to embed these innovations into everyday working models. The direction will always be to continually evolve and develop. For a long time, we’ve lived in the information age, and as we move through concepts like the knowledge age and the experience age, it’s still humankind that’s driving progress, raising the bar and always adapting. I hope you enjoy all the content in this issue, and please do feel free to connect with me. I really value your input and feedback.

0121 712 1033 Membership membership@cipp.org.uk 0121 712 1073 Training training@ippeducation.co.uk 0121 712 1013 cipp.org.uk @CIPP_UK

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.

Jason Davenport MCIPP MIoD (jason.davenport@cipp.org.uk) Chief Executive Officer, CIPP

| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 2

Contents

Interested in writing for our magazine? Please support this magazine so that it can continue to be a part of your membership package. To get involved, contact Lora, at editor@cipp.org.uk.

NOVEMBER 2025

Reading the magazine gives you one CPD point

REGULARS 01 Editor’s comment 02 Chair and CEO messages 04 CIPP update News and developments 05 My CIPP

FEATURES - ‘PATHWAYS IN PAY’

Potential shock in store for plug-in hybrid company car users By Terri Bethel

HMRC’s stakeholder conference: working together for the future By Samantha O’Sullivan

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The Dream Maker By Jeni Morris

The Fair Work Agency is coming By Charlie Barnes and Anna Burdett

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Event horizon, On your behalf, Payroll news, Advisory Q&As, National Payroll Week, The CIPP’s Annual Conference and Exhibition, The CIPP’s Annual Excellence Awards, Spotlight on…

26 Personal development BePayroll 27 Compliance Learn about the 2025 HM Revenue and Customs

Building inclusive cultures through sensitive payroll and reward strategies By Tahir Idris

Safe, seen and supported: why compassion belongs in payroll By AJ Jain

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Stakeholder Conference and how the Fair Work Agency will operate

40 Feature topic

Payroll: the career that can take you on unexpected journeys By Claire Warner

Why payroll professionals must embrace automation to stay ahead (Advertorial) By Joe Lines Last straws, shopping while working and acts outside of work: employment law latest By Dan Carder

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This issue’s theme is ‘ Pathways in pay ’ .Our panel of experts share their own career stories and discuss how we can showcase the diverse range of roles on offer in the pay professions

43 Reward

Read about the cultural significance of pay, and explore how we can become more compassionate in payroll

Payroll in the age of AI: why your job’s safe, and your wellbeing matters more than ever By Brian Sparling

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62 Technology

This issue, the focus is on artificial intelligence and how you can relax, as it won’t take your job, although it will probably change it

70 Hot topic

BONUS ONLINE CONTENT

You won’t want to miss this one, particularly if you’re a payroll service provider. Read about the huge change coming the industry’s way in this issue’s hot topic article

34 Can payroll solve the housing crisis? By Matthew Chin-Barnes 36 Unpaid work and the NMW By Danny Done 46 Past, present, payroll By Karen Beckett

48 Payroll: the job for life By Jody Cox 50 Let’s get quizzical: pay profession edition By The Leppington Group 64 AI comes to payroll By Mark Paraskeva

72 Payroll pets

We say hello to some of your furry friends

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

CIPP UPDATE

update

Annual Conference and Exhibition 2025 It was amazing to see so many of you at this year’s Annual Conference and Exhibition (ACE) and Annual Excellence Awards. We hope those who attended enjoyed the many plenary sessions, workshops, networking opportunities and, of course, ACEFest, which took place on the first night. Did you miss out on this year? Ensure your attendance for 2026 by booking your place now, and receive our early bird member rate. Book your place here: https://ow.ly/Q7cO50Xauof.

Graduation Ceremony 2025 This year’s Graduation Ceremony is just around the corner. This is a highlight in our events calendar, where we come together to celebrate the dedication, hard work and achievements of our students. Our events team has been getting in contact with this year’s graduands regarding tickets. If you’re yet to hear from them and should be graduating, get in touch with the team at events@cipp.org.uk We look forward to welcoming everyone, to mark this proud milestone in their careers.

The CPD Expo 2025 We’ll be exhibiting at the 2025 CPD Expo, which takes place at the Excel in London across 12 and 13 November 2025. You’ll also be able to catch our Policy and Research Officer, Sarah Smith MCIPPdip , who’ll be hosting a ‘ Payroll policy update ’ on 12 November at seminar theatre 6 from 3:30 pm - 4:00 pm. Want to attend? You can book your free place here: https://ow.ly/iV1u50Xautr.

New Chartered member We’re pleased to announce that Madalina Botezatu ChMCIPP , Payroll Manager, The Health and Care Professions Council, has gained Chartered membership with the CIPP. This prestigious status is a great achievement and shows Madalina’s dedication and contribution to the pay professions. Congratulations, Madalina!

| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 4

MY CIPP WINTER INTAKE NOW OPEN CLOSES ON 5 JANUARY 2026 WINTER INTAKE NOW OPEN CLOSES ON 5 JANUARY 2026

MY CIPP

Event horizon Your guide to upcoming events and training

PAYROLL SPECIALIST CERTIFICATE This Level 4 online qualification takes you beyond the basic knowledge and skills of payroll administration, into the complexities surrounding payroll legislation and contractual obligations. SPECIALIST CERTIFICATE This Level 4 online qualification takes you beyond the basic knowledge and skills of payroll administration, into the complexities surrounding payroll legislation and contractual obligations.

Full details of all events can be found at cipp.org.uk/events or you can email events@cipp.org.uk for more information.

CIPP Annual Conference and Exhibition (ACE) We’re still taking the content, conversations and learning in from this year’s ACE. And ACEFest was just the best! The official photos are now available online, so, if you were in attendance, see if you can spot yourself here: https://ow.ly/yP8Y50XcXrp. We’re already preparing for ACE 2026 and formulating plans to make it even bigger and better. You can book your place now and take advantage of our early bird discount, at: https://ow.ly/1TRT50XcXtX.

Developed, delivered, assessed and awarded by IPPE Developed, delivered, assessed and awarded by IPPE

BeKnowledgeable sessions Join the policy and research team, alongside the Department for Work and Pensions, to hear about the changes to statutory sick pay coming our way from April 2026. Don’t miss out, and book your space here: https://ow.ly/6UfW50XcXwi.

Training courses Take a look at some of our upcoming training courses. Face-to-face courses are highlighted in orange. For a complete list of courses, dates and locations, visit http://ow.ly/iVfT50MU7yr.

COURSE

DATE

LOCATION

24 November

Online

Automatic Enrolment and Pensions for Payroll

15 December

Online

06 November

Online

Construction Industry Scheme

03 December

Online

Foundations of Payroll Analytics

04 November

Online

OFQUAL REGULATED

OFQUAL RECOGNISED

11 November

Birmingham

Introduction to Payroll

01 December

Online

17 November

Online

Visit ippe.org.uk/PSC or scan the QR code for details and to book Visit ippe.org.uk/PSC or scan the QR code for details and to book

Expenses and Benefits

08 December

Online

National Minimum Wage Masterclass Series

05 November

Online

26 November

Online

Payroll Update

15 December

Online

US Payroll Practice Essentials

25 November

Online

World Class Manager

04 November

Online

Scan to book

Scan to book

In addition to the upcoming courses above, we offer a range of on-demand e-learning courses via our Payroll QuickLearn course library. Visit https://ow.ly/Woqx50VcAcL to find out more.

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A subsidiary of the Chartered Institute

| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

of Payroll Professionals

POLICY HUB

On your behalf

Policy team update

Welcome to the latest update on what the CIPP’s policy and research team has been involved in

The policy and research team l Mathew Akrigg MCIPPdip MAAT, Policy and Research Officer l Samantha O’Sullivan ChFCIPPdip, Policy and Advisory Lead l Sarah Smith MCIPPdip, Policy and Research Officer.

professionals, employers and software developers are fully supported throughout this major change.

Chief Executive Officer, Jason Davenport and Commercial Director, Adrian Goddard, attended this key event in London. The central theme? Collaboration and digital transformation in payroll and tax administration. Annual Conference and Exhibition (ACE) 2025 Our flagship event continues to grow in scale and impact. This year’s ACE featured a powerful keynote from Angela McDonald, HMRC Deputy Chief Executive and Second Permanent Secretary, followed by an engaging interview with Sam. A special moment for us was the announcement that Mat will be joining HMRC on an 18-month secondment. A proud milestone for both Mat and the CIPP, even though he’ll be greatly missed. Mat's secondment Mat is being seconded into HMRC’s policy team to support the design and implementation of the Government’s forthcoming mandate for the payrolling of benefits, due to come into effect in April 2027. Mat’s role will focus on bridging the gap between HMRC and industry stakeholders, helping to shape policy and practical processes to ensure the move to the new system is smooth, efficient and beneficial for all parties involved. Although we’ll miss Mat for the next 18 months, this collaboration underscores the CIPP’s commitment to ensuring payroll

BeKnowledgeable series Sam delivered the October

BeKnowledgeable on salary sacrifice to over 250 attendees. It was great to see another well-attended online event, with great questions and feedback. We always try and use feedback to provide sessions on the topics you want to see. If there’s a subject you’d like to see covered, please let us know. You can book your place on the November session now at: https://ow.ly/ T2wE50XcBKW. The session will cover statutory sick pay, and we’ll be joined by a representative from the Department for Work and Pensions. Forums and working groups The policy and research team is privileged to sit on several HMRC forums. Sam, Mat and Sarah attend several forums every month. The team sits on these forums to ensure our members’ feedback is provided at Government level. We’ll always update you on our findings and information provided through these groups via Professional and News Online. If you have any issues you would like to raise at any of the professional forums we sit on, please reach out to the team by emailing us at Policy@cipp.org.uk . n

Events National Payroll Week (NPW)

We celebrated another successful NPW, kicking off with a fantastic launch event at London’s Sky Garden. It was a joy to reconnect with so many passionate pay professionals. Payroll Services Summit (PSS) Held on 2 September, our first-ever PSS was a resounding success. Packed with insightful sessions, valuable networking and strong attendance. HM Revenue and Customs (HMRC) Stakeholder Conference The policy and research team, alongside

| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 6

MY CIPP

PAYROLL news PAYROLL

NEW COURSES

October Employer Bulletin released The October edition of the Employer Bulletin released by HM Revenue and Customs (HMRC) is now available online, and you can find it here: https://ow.ly/IYVP50XcqO1.

MASTER PAYROLL. STEP BY STEP.

We encourage pay professionals to read it in its entirety, to ensure they’re up to date with all the information HMRC provides within this publication. This edition provides content on: l a new student loan plan type from 2026/27 – Plan 5 l a reminder to employers regarding National Insurance calculation methods for directors l advisory electric rates for fully electric company cars l much, much more.

Introducing Payroll QuickLearn – a collection of bite-sized, on-demand courses that cover key payroll topics. Learn at your own pace and equip yourself with the knowledge to stay ahead and compliant with quick, practical courses, at every level.

New tool for calculating statutory neonatal care pay (SNCP) A new tool has been made available on GOV.UK, which allows for the calculation of an employee’s SNCP. To use the tool, the following information is required: l the baby’s due date l the baby’s date of birth (on or after 6 April 2025) l your employee’s salary details, including frequency of pay

NEW: Statutory pay courses are now available

l the number of consecutive neonatal care leave weeks being taken, and the start date. You must check the employee’s eligibility prior to using the calculator. You can access the tool here: https://ow.ly/Vst550XgaFT.

Diary dates

Last day of tax month 7

5 November

First day of tax month 8

6 November

Last day for submitting a real time information employer payment summary to apply to tax month 7 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method

19 November

Visit payrollquicklearn.org.uk or scan the QR to book your courses today

22 November (This is a weekend date)

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method

28 November

Scan to book

Last day of tax month 8

5 December

First day of tax month 9

6 December

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

MY CIPP

The CIPP’s Advisory Service team provides answers to popular questions

Processing one-off benefits through payroll Q: Please can you advise on how to process one-off benefits through payroll? For example, if a chair is provided, is the notional amount processed through payroll in full the following pay period or can it be split across the remaining pay periods in the tax year? A: When a benefit is supplied and the company providing it payrolls its benefits, the notional, taxable amount is split across the remaining pay periods in the tax year. Please see the following guidance: https://ow.ly/ it7450Xgbkf.

Mileage payment rates Q: Expenses at our organisation are paid in arrears. (They’re usually paid a month in arrears, but this can go up to a maximum of three months.) We pay 45p per mile for the first 10,000 miles and 25p thereafter. In our system, if an employee has completed over 10,000 miles in March and is due to receive any outstanding mileage for March in April’s pay run, the additional miles are also paid at 45p per mile. This is because all the year-to-date figures reset to zero at the start of the new tax year. Is this correct? A: As per Section 230 of the Income Tax (Earnings and Pensions) Act 2003, the number of miles travelled relate to the tax year. Therefore, if the employee has travelled over 10,000 miles in the tax year, any miles over that 10,000 mark should be paid at 25p per mile for tax purposes. The following guidance should help with this area: https:// ow.ly/kOof50WXx3H.

Insurance (NI) deductions. So, the employee still has to pay NI on the amount, but no tax. The employer would first need to set up a scheme with an approved agency before any deductions from pay are taken. There’s a full, detailed set of guidance on this, which also includes a list of approved agencies, here: https://ow.ly/LyCC50WXxiL. Multiple salary sacrifice reductions and the impact on national minimum wage (NMW) Q: We’d like to introduce a cycle to work salary sacrifice scheme for our employees. We understand that the salary sacrifice arrangement can’t allow employees’ pay to go below the NMW / national living wage (NLW). If we also have a salary sacrifice pension scheme in place, would we base the NMW calculation on the salary before or after the pension reduction? A: Both the salary sacrifice pension and cycle to work salary sacrifice amounts would reduce employees’ cash earnings. Therefore, both need to be taken from employee pay prior to calculating the hourly rates for NMW / NLW purposes. Neither salary sacrifice amount should reduce employee earnings below the NMW / NLW, and it’s the employer’s responsibility to put procedures in place to ensure they remain complaint with NMW rules. When calculating an employee’s rate of pay, it should be done for each pay reference period, as some periods are longer than others (for example, some monthly pay reference periods may have more working days than others). The following links should be useful here: https://ow.ly/JgAp50WXAcj, https://ow.ly/suEu50WXAnx and https:// ow.ly/qxxI50WXAqB. Dividend / dividend equivalent payments Q: What’s the correct NI threshold for an expected dividend payment (weekly or monthly), which is paid every quarter

What’s the correct process for processing a one-off benefit through payroll?

Statutory neonatal care pay (SNCP) when an employee leaves the company Q: What happens if an employee leaves before their SNCP is processed? For example, a mother on maternity leave wants to take statutory neonatal care leave (SNCL) at the end of her period of maternity leave but resigns as soon as that maternity leave finishes. Would the SNCP owed be paid as a lump sum as they’re entitled to it, or, as they haven’t technically taken the leave, are they not entitled to the pay? A: If the employment ends prior to the individual taking the SNCL, and they’re not employed in the ‘relevant week’, they’ll not be entitled to SNCP. If the employment ends during their leave, they’ll be entitled to the remainder. Confirmation of this and further details can be found here: https://ow.ly/ FMpa50WXwzT.

When do we need to move from paying 45p per mile to 25p per mile?

Payroll giving Q: A n employee has requested for a deduction from their pay to be made via salary sacrifice, to make a payment to a charity. This is a one-off deduction, and no further deductions would be made. Is this allowable if we draw up a proper salary sacrifice agreement? A: Deductions taken from an employee’s pay for the purposes of charity donations aren’t classed as salary sacrifice arrangements. Payroll giving deductions are taken from an employee’s pay prior to tax but after National

| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 8

POLICY HUB

for 12 months after an employee leaves the company and is processed as a payment after leaving? It’s a dividend equivalent that’s paid to employees via monthly payroll. A: Dividends and dividend equivalents shouldn’t be processed through payroll, as they’re not employment income, and nor do they attract pay as you earn (PAYE) tax or NI contributions (NICs). Confirmation that dividends don’t attract PAYE tax or NICs can be located here: https:// ow.ly/ck1e50WXAV3 and https://ow.ly/ cxWK50WXAXB. Individuals in receipt of dividends must report them on a self-assessment tax return. However, if these payments are similar to a ‘performance bonus’, which is linked to the individual’s performance, in this instance, they’d need to go through the payroll and be subject to tax and NICs. The employee’s tax code would need to be amended to 0T on a ‘week 1’ or ‘month1’ basis, and this would be an irregular payment, so the weekly NI threshold should be applied. Further guidance regarding the treatment of payments after leaving can be found here: https://ow.ly/IP3G50WXBjo.

employer has registered to payroll their benefits. You could discuss the possibility of adding this to a PAYE settlement agreement (PSA) with your client if they don’t want their employees to have to pay tax on this, especially as it’s an incentive for performance. Please see guidance on PSAs here: https://ow.ly/AffB50WXBE6. Eligibility for the employment allowance Q: Could this company claim the employment allowance? There are two employees, the first one is a director paid above the NICs secondary threshold and the second is an employee paid above the NICs secondary threshold, who is under 21 and on NI category letter M. A: Within Section 1(b) of the National Insurance Contributions Act 2014, it states that, to be eligible for the employment allowance, the employer is liable for, and the person incurs, secondary Class 1 NICs. Therefore, the employee on NI category letter M would need to be earning above the NICs upper secondary threshold (when employer class 1 NICs become due). Please see here for further information: https:// ow.ly/f3mq50WXC1g. n

What’s the correct tax treatment of my client’s proposed incentive scheme?

Tax treatment of incentive scheme

Q: My client is going to introduce an employee incentive scheme. Employees can earn points and once they reach a certain number of points, they can select what they want and the client will purchase it and give it to them. The gifts will be worth over £50 and are performance related. As a result, does this need to go through payroll and subject to tax? A: This certainly wouldn’t be classed as a trivial benefit and would definitely attract a benefit in kind liability. It would need to be reported on a P11D at the end of the tax year and be subject to Class 1A NICs, or it could be a payrolled benefit if the

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Thanks to your valuable input, we’ve gathered meaningful insights to help you inform your payroll strategies.

These three reports examine different aspects of pay in the UK, across in-house, outsourcing and payroll professionals.

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

NATIONAL PAYROLL WEEK

Catch up here if you missed any of our webinars

1-5 SEPTEMBER

HEADLINE SPONSOR

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| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 10

NATIONAL PAYROLL WEEK

Lora Murphy MCIPPdip, CIPP Editor, provides a roundup of one of the highlights in the pay industry’s calendar – National Payroll Week (NPW), which was bigger and better than ever before this year

Monday 1 September

The first day of NPW 2025 saw the first in a series of informative webinars covering a wide range of payroll topics for both members and non-members. The kick-off session explored ‘How the CIPP can help you in your payroll career’ and was hosted by our Membership Manager, Dawn Baxter MCMI ACIPP. This explored the wide range of membership benefits on offer, from free events to Government representation and beyond. The afternoon saw Mark Davis from Portfolio Payroll and Adrian Goddard ACIPP, CIPP Commercial Director , present the webinar entitled ‘Creating the perfect payroll CV: stand out, get hired’. This webinar focussed on how pay professionals can create or amend a CV which truly highlights their value and showcases their skills. This is particularly important as CVs are the first opportunity individuals have to make a good impression with potential employers. This is increasingly growing in importance, given today’s competitive job market. And, of course, the legendary NPW launch event was held in the evening at the beautiful Sky Garden in London. This is such an important date in the CIPP’s calendar, as it allows our Chief Executive Officer, Jason Davenport MCIPP MIoD and Chair, Clare Warrington MSc FCIPPdip AFHEA, to deliver a CIPP update to attendees, who can then network and share their payroll stories. This year, we had the new addition of a saxophonist and a range of mocktails for guests to enjoy. Our photobooth and props also went down a treat, with many in attendance taking photos and creating long-lasting memories of this wonderful evening.

Tuesday 2 September

Tuesday morning brought with it another insightful webinar, and this time, the subject centred on something everyone’s talking about – the future of artificial intelligence (AI) in payroll. This lively and well-attended session saw Julie Lally MCIPP, Managing Director of Payroll, Ciphr and Adrian Goddard ACIPP, CIPP Commercial Director, discuss what AI is and how it will impact payroll jobs.

In the afternoon, the CIPP was delighted to take the reins of the Payroll Services Summit (PSS) , which was originally delivered by Experian. This event was devised for those individuals working in a payroll bureau and anyone who has an interest in the payroll services industry, allowing them to network, learn and share with their peers. The PSS took place in the iconic Glaziers Hall and was a huge success, welcoming more than 200 attendees.

Wednesday 3 September

In the morning, Ian Giles, Global Payroll Sales Director and Simon Stewart MCIPP, Director – Managed Operations from Dayforce delivered a session on the topic of ‘ Under pressure: solving payroll complexity. ’ This webinar focussed in on just how stretched in- house payroll teams have become, with tight cut-off deadlines and a steady flow of queries keeping pay professionals on their toes. The speakers identified the key challenges in the industry and how to navigate them.

On Wednesday afternoon, the CIPP’s policy and research team delivered the results of the Payroll Insights Surveys, which were newly launched for 2025. There were three surveys which covered:

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

NATIONAL PAYROLL WEEK

l in-house payroll (specifically for those leading an in-house payroll team) l outsourced payroll (specifically for those leading a team providing payroll services) l the payroll professional (for all payroll professionals). The webinar gave an overview of what payroll teams are doing more generally, how providers are charging for their services and the key elements to payroll professionals’ roles. If you’d like to read the reports in full, they’re now available as they were launched to coincide with NPW 2025. They can be found here: https://ow.ly/9JnV50WYG4c.

Thursday 4 September

On Thursday, we delivered two webinars. First up was a session delivered by Lisa Ash, Data Consultant, Malc Coton, Data Acquisition Lead and Grant Macdonald , Director – Financial Crime Market Engagement from Experian, which considered, ‘What if payslips aren’t enough? ’ With the rise of generative AI and increased scrutiny of documents, the question around whether electronic payslips alone are satisfactory for mortgage lenders, landlords and other service providers was discussed. Other hurdles employees face when proving their income were also covered, along with how businesses can help staff to resolve those challenges. The second webinar of the day saw Joanne Leather MCIPPdip, IPPE Education Manager, present the ‘ Knowledge and skills needed to be a payroll professional. ’ Jo shared helpful insights into how to successfully navigate a career in payroll, and how the CIPP and IPPE can help to support and drive that.

Friday 5 September

l the relevant period l how to calculate and pay SMP correctly. To round off the week, Fiona Smith MCIPPdip, IPPE Training Manager, delivered an all-important session on ‘Statutory maternity pay (SMP)’ . This guided attendees through some of the core principles of SMP, including an overview of: l the legislation l the eligibility criteria

NPW recognised by His Majesty the King! Earlier in the year we wrote to his Majesty the King in support of NPW. During conference week, we were delighted to receive a letter from Buckingham Palace, which recognised the role the CIPP plays in supporting our members, as well as His Majesty extending his well wishes for the event and to the payroll community.

Week-long activities and celebrations

Andrea Scanlon nominated by Devila Rabadia BA (Hons) FCIPPdip

Emma Shufflebotham MCIPPdip nominated by Holli Clifton MCIPPdip

Payroll Champion competition This year, we ran a competition which allowed everyone to

Nina Settetiello-Brett nominated by Claire O’Sullivan ACIPP

shout loudly and proudly about their #PayrollChampion . It could have been the individual who always goes the extra mile for their team, the one who constantly picks up those tricky payroll questions or someone who just brings pure positivity to every payday. We received an unprecedented number of responses, and we’re delighted to confirm that the winners were:

Gold

Silver

Bronze

| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 12

NATIONAL PAYROLL WEEK

External NPW content In 2025, we saw many organisations taking the initiative to plan their own NPW celebrations and content, and Zellis provided an excellent example of this. They created a bespoke programme of events designed to complement our own activities, aligning closely with the themes and topics we explored throughout the week. Their efforts helped to further raise the profile of the pay professions during NPW 2025. You can view their contribution here: https://ow.ly/22ho50XjBno. If you’d like to play an active role in NPW 2026, we’d love to hear from you! Get in touch at commercial@cipp.org.uk to discuss how you can get involved and showcase your organisation’s support for the pay professions.

NPW download packs The NPW packs were given a shake-up for 2025 with some brand-new assets for you all to use. We’ve had great feedback on the packs, with just under 5,000 downloaded, which contained: l bunting l certificates l desktop wallpapers l E-cards l email footers l flags l letters of support l logos l office posters l payroll quote posters l phone and tablet wallpapers l presentation slides: ‘ The importance of payroll’ l printable stickers l video call backgrounds l ‘we’re celebrating’ social media posts l website banners and buttons.

how did you all celebrate? Social media was ablaze with celebrations throughout NPW, and we absolutely loved to see it. It was genuinely uplifting and empowering to witness the recognition and pride shared by those working tirelessly to ensure people are paid accurately and on time, every time. Some of you sent your celebrations in to us at the CIPP, and we’re delighted to share them below:

Cross Key Homes At Cross Key Homes, everyone received pens, USB connectors and goody bags for NPW, which they were really impressed with.

Culina Culina decorated their office using bunting from the NPW download pack, and tucked in to some special NPW banana muffins.

Fourth The payroll team at Fourth got involved in the celebrations,

wearing themed T-shirts and enjoying a meal out to celebrate NPW.

West Midlands Police The payroll team at West Midlands Police had a fun dress down day, with chocolate and a photoshoot.

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

ANNUAL CONFERENCE AND EXHIBITION

WATCH THE VIDEO

CIPP’s Annual Conference and Exhibition

Wow, the CIPP’s Annual Conference and Exhibition (lovingly referred to as ‘ACE’) 2025 was an absolute showstopper. From the very first welcoming message to the last moves on the dancefloor following the Annual Excellence Awards, the education, celebration and collaboration was in abundance. Have a look at some of the highlights, and hold your hats for 2026, which promises to be even bigger and better.

PLENARIES

Plenary one The first plenary of the day consisted of a video message from Angela MacDonald , Deputy Chief Executive and Second Permanent Secretary, HM Revenue and Customs (HMRC) , followed by an exclusive pre-recorded sit-down interview between Angela and the CIPP’s Policy and Advisory Lead, Samantha O’Sullivan ChFCIPPdip . Here, they discussed HMRC’s plans for the near future, and how the CIPP and pay professionals can help to shape future payroll policy. The message was clear: HMRC wants to engage more with key stakeholders and to involve them earlier on in decision-making. Plenary two Delegates heard from the CIPP’s policy and research team in the second plenary of the day, learning all about : l how the team acts on behalf of CIPP members and the wider profession l what the team has been up to over the past 12 months l the future work they’ll be getting involved in. Plenary three The start of day two saw plenary number three. This highly motivational session was delivered by Caspar Craven , who shared his story of sailing the world with his wife and three children. He focussed on elements of teamwork, leadership and how you can work in a way that makes things happen. Plenary four Paul Chamberlain, Partner and Head of Employment at JMW Solicitors LLP gave a rundown of the Employment Rights Bill, discussing some of the key areas for pay professionals to be

aware of. The Bill includes the introduction of enhanced rights for gig economy workers and strengthens existing parental leave policies. Therefore, it could have huge implications for the processes pay professionals carry out. Plenaryfive Plenary five, hosted by the CIPP’s Commercial Director, Adrian Goddard ACIPP , saw a panel discussion, focussing on artificial intelligence (AI). The panel included: l Steve Elcock, Director of Product AI, Zellis l Ian Hodson MSc ChFCIPPdip, Director of People and Culture, Housing21 l Ana Laiu MSc FCIPPdip, Director of Pay and Reward, PPHE Hotel Group l Pete Tiliakos, Principal Analyst and Strategic Advisor, Payroll Influences. The conversation centred on what AI means for everyday payroll processing, as participants shared their lived experiences of using it in their roles, along with the benefits AI has brought to their teams. Plenary six The closing plenary of ACE 2025 saw Samantha O’Sullivan discuss policy updates to statutory sick pay (SSP) and the payrolling of benefits with representatives from HMRC and the

Department for Work and Pensions (DWP): l Conor Jackson, SSP Policy Lead, DWP l Josh Peggie, Policy Advisor, DWP l Jack Warrior, Head of Income Tax Policy, HMRC.

14 | Professional in Payroll, Pensions and Reward | November 2025 | Issue 115

ANNUAL CONFERENCE AND EXHIBITION

After an afternoon of learning and professional development, it was time for pay professionals to let their hair down and celebrate in style at ACEFest25

The evening kicked off with glitter, glowing smiles and more than a few cowboy hats and boots. Guests were treated to a vibrant, festival-themed atmosphere complete with mouth-watering food stalls, stilt-walkers gliding through the crowd and photo ops galore, from the oversized deck chair to the giant, illuminated festival letters lighting up the main room. But the undisputed highlight of the night? A phenomenal live band bringing the energy with 90s Ibiza classics. At one point, the dancefloor transformed into a sea of jumping, dancing bodies. It was a true throwback rave that had everyone on their feet. There were also, of course, some questionable dance moves! We saw you!

It was a fantastic night, and one we won’t be forgetting any time soon.

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

ANNUAL CONFERENCE AND EXHIBITION

WORKSHOPS

There were a whopping 20 workshop sessions delivered at the Annual Conference and Exhibition 2025, covering four key streams.

Payroll Leaders’ Summit

Workshops delivered in the payroll leaders’ summit stream were designed to:

l get pay professionals to think about how they can get their voices heard by their senior leadership team l discuss how payroll teams can ensure they undertake compliant processes and have robust people development programmes in place l allow pay professionals to consider the impacts of implementing payroll auto-saving within their organisations l get attendees thinking about how to ensure neuroinclusivity within their organisations l explore the pros and cons of faster payments.

Payroll and Pensions Expertise

In this stream, sessions focussed on:

l how pensions impact payroll l the intricacies of the national minimum wage

l ensuring compliance at tax year end l the Local Government Pension Scheme l reward packages, and any tax and National Insurance implications.

“Honestly it exceeded my expectations, it was incredible and I cannot wait for the next one”

Shannon Jackson ACIPP, Lead Payroll Administrator, Booths

16 | Professional in Payroll, Pensions and Reward | November 2025 | Issue 115

ANNUAL CONFERENCE AND EXHIBITION

Payroll Service Provider

Personal and Career Development

Workshops delivered in the Payroll Service Provider stream contained content on:

The personal and career development stream encouraged attendees to:

● the importance of payroll continuity planning in the face of cyber attacks ● best practice when selecting global payroll software ● ensuring compliance while upskilling your clients ● how to advance your payroll career ● embracing innovation while also remaining compliant in the payroll bureau space.

● consider how the CIPP / IPPE can help them in their careers ● reflect on how to prioritise their mental wellbeing at work ● think about how to continuously develop in their roles, embracing mistakes as opportunities for learning ● assess how they can accelerate their professional development, through activities such as networking and taking qualifications ● find the correct guidance, legislation and case law to help them remain compliant in their roles.

“Thank you all for an amazing job, I can only imagine the work behind this. Tom was an excellent guest speaker, he held the audience very well and I haven’t chuckled like that for a very long time, so thank you to whoever suggested him”

Lorna Price MCIPPdip Senior Product Manager for UK Payroll, Workday (UK) Limited

Turn over to see our winners from the Annual Excellence Awards, which were hosted by none other than the legendary Tom Allen.

WATCH THE VIDEO

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

ANNUAL EXCELLENCE AWARDS

CIPP Bright Beginnings Award The CIPP Bright Beginnings Award is aimed at those who have joined the payroll, pensions and reward industry within the last two years, or who are currently completing an apprenticeship. This award recognises an individual who has made a significant impact and contribution to their organisation within the last 12 months. Winner: Ellah Oakley ACIPP, Trainee Payroll Administrator, Lucas White Payroll Services “I am beyond grateful for this award, I did not expect this at all. Thank you to everyone who believed in me, especially everyone at Lucas White Payroll Services, and our incredible boss who has supported me through everything.” Highly Commended: Lucy Davis ACIPP, Payroll and Pensions Manager, Cox & Co. Payroll Solutions Ltd

Sponsored by

CIPP Spotlight Award

The CIPP Spotlight Award is open to individuals working in payroll, pensions and / or reward at any level within the industry. This award will be presented to an individual who has demonstrated exceptional professional achievements and made a significant impact in the past 12 months. Winner: Jessica Torres MCIPP, Senior Payroll Manager, BDO LLP “I’m thrilled to have received the Spotlight Award this year, which celebrates exceptional individuals in our industry. The competition is always fierce, with many talented payroll professionals consistently going above and beyond. Our industry is truly collaborative and friendly, where we elevate and support each other. I couldn’t have achieved this without the incredible support of the payroll team at BDO. Thank you for being part of this incredibly rewarding journey!”

Sponsored by

Highly Commended: Bella Cox ACIPP, Payroll and Pensions Manager, Cox & Co. Payroll Solutions Ltd

| Professional in Payroll, Pensions and Reward | November 2025 | Issue 115 18

ANNUAL EXCELLENCE AWARDS

CIPP Leadership Award The payroll, pensions and reward professions are shaped by exceptional leaders who use their influence to advocate for the industry and drive meaningful change. These individuals mentor, empower and support those around them, inspiring the next generation of professionals. Winner: Maria Mason ChMCIPPdip, National Payroll Partner, BDO LLP

“Winning the CIPP Leadership Award is a tremendous honour. It is fantastic to be recognised by the CIPP judges, who are leading professionals in the payroll industry, for the focus and dedication I place on leading the National Payroll Team at BDO. I ensure we continue to grow our extensive range of payroll processing and advisory services and deliver exceptional service to our clients. This recognition is also for the work I carry out beyond BDO, to continue to raise the profile of payroll.

Sponsored by

“I want to say a big thank you to my amazing team at BDO, who are dynamic, adaptable, passionate, focussed and hardworking. They make every day of my role an absolute pleasure.”

Highly Commended: Isla Mosse, Payroll Team Manager, CR Payroll Solutions

Project of the Year Successful project implementation is essential in payroll, pensions and reward, driving efficiency, compliance and innovation. This award recognises an outstanding project that has delivered measurable success. Winner: Housing 21 “I know how hard our team worked on financial education and savings initiatives, so it is a huge honour that the judges chose our work as the winning entry. Recognition makes all the project meetings and longs days worthwhile, and we know what a positive impact we have had on our employees from their feedback. We will continue to strive to raise the profile of our payroll team and the payroll profession through our activities, and look forward to being back at the awards next year.”

Sponsored by

Ian Hodson MSc ChFCIPPdip, Director of People and Culture, Housing 21

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| Professional in Payroll, Pensions and Reward |

Issue 115 | November 2025

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