Global payroll at a turning point? From compliance challenges to culture and equity, discover what’s shaping the industry in the latest 04:05
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ISSUE 16 I 2025
The Collapse of HR:
A Cautionary Tale for Payroll?
TRUMP’S H 1B VISA FEE HIKE Reshaping Global Talent Strategy
HARASSMENT A Reflection of Company Culture
EORS The Evolution from Providers to Partners
04:05 FOREWORD
The CIPD Scandal
simple providers into true partners, and share an important update on gender pay gap reporting across Europe. A look at the collapse of HR from the inside has essential lessons for payroll, and an exploration of harassment not just as an HR concern, but as a mirror of company culture, challenges us all to think about the environments we create and maintain. What makes 04:05 special is the diversity of voices behind the text. Our contributors span continents and bring perspectives that reflect the lived experiences of payroll professionals worldwide. That same spirit of connection is what makes GPA events so powerful. From now until the end of the year, you’ll find networking opportunities in London, Melbourne, Sydney, Dubai, Johannesburg, Sweden, and Dublin, plus a Payroll Professional’s Guide to Navigating and Leading Through Change webinar with UKG. You don’t need to be a member to take part, just bring your passion for payroll and join us in elevating our exceptional global community!
T he CIPD scandal had everyone talking this month, and while it’s been interesting to hear the HR perspective, I keep asking myself, where is the global payroll community in all this? Here, at the height of the drama, instead of privately raking over the salacious details or thanking our lucky stars it isn’t us at the other end of the backlash, we need to forcefully and vocally change the narrative. As an industry, we need to capitalise on this moment to share all the positive things we do. The powerful data we hold, which can help grow and direct a business, the fortune we save in penalties and fines by averting compliance crises, and our unique insights. This issue of 04:05 delves into some of the ongoing challenges and thought- provoking conversations impacting global payroll today. We consider the complexities of navigating compliance risks when expanding into Africa, examine how EORs are evolving from
Melanie Pizzey
Melanie Pizzey GPA CEO
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04:05 CONTENTS
14 GLOBAL BEHIND THE PAYSLIP Payroll: same recipe, different kitchen 26 20 GLOBAL BETWEEN THE LINES Kira Rubiano is a partner at Payrollminds, a specialized global payroll consulting firm 38 APAC FUTURE PROOFING EXPAT PAYROLL Smart strategies for ANZ enterprises expanding in Southeast Asia 44 EMEA GENDER PAY GAP REPORTING A challenge for those with an international presence
56 AFRICA AFRICAN EXPANSION Navigating compliance risks 62 AMERICAS LATEST FROM THE STATES Why is this year-end different from all others? 68 APAC LAW IN REAL LIFE What payroll tech feels like when you didn’t grow up with IT 72 GLOBAL PAYROLL WITHOUT FRICTION People and product in sync 84 GLOBAL GLOBAL PAYROLL COMPLIANCE Turning a maze of rules into a pathway
THE COLLAPSE OF HR A cautionary tale for payroll?
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REGULARS
07 GLOBAL NEWS Interactive global payroll news 88 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 90 GLOBAL DIARY OF AN HR MANAGER 92 APAC ASIA BRIEFING Overview of Asia news 94 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 96 GLOBAL FIND A VENDOR
78 GLOBAL HARASSMENT It isn’t just an incident-
28 GLOBAL EORs The evolution from providers to partners
it’s a reflection of company culture
32 AMERICAS TRUMP’S H 1B VISA FEE HIKE Reshaping global talent strategy
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
As organisations expand across borders and recruit from a global talent pool, the complexity of paying people accurately and on time also grows. Payroll professionals know this better than anyone, yet the challenge of building secure, efficient, and compliant international payment processes can too often be left unaddressed until something goes wrong.
Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more. 04:05 GLOBAL NEWS
Scotland
US
UK
Middle East
Council workers told to repay £40k wages error Read more...
Google tech workers speak up for H-1B visa holders Read more...
Over 78% of GCC workforce are expats Read more...
HMRC confirms major change to Child Benefit Read more...
New Zealand
Middle East
Global
South Africa
The sectors barely paying above minimum wage Read more...
PwC makes cuts to partner and staff roles Read more...
Neeyamo launches AI-powered payroll
Low ranking for maternity pay and leave Read more...
and HR agent Read more...
South Africa
Global
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
Mexico
Remote introduces AI surveys, payroll and mobility tools Read more...
Frustration over R4bn lost to ghost employees Read more...
Labour complaints and accident reporting system Read more...
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04:05 EMEA
The Collapse of HR: A Cautionary
Tale for Payroll?
Author: Tanya de Grunwald Tanya de Grunwald hosts the podcast This Isn’t Working and has just launched the new free speech business network This Is Working . From 2018 to 2024, Tanya ran a club for big employers
of young people, including Google,
What has happened to HR? Payroll professionals may have spotted that all is not well in the industry now known as ‘Human Remains’. The latest sign is a scathing six-page story in the Sunday Times Magazine – where journalist Harry Wallop said HR people outnumber doctors in the UK and dared to ask: what are they all doing, and why are they so disliked?
Vodafone, Santander, Clifford Chance and the NHS.
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T his follows months of unflattering coverage in the Telegraph, Times and New Statesman, where HR has been characterised as bloated and clueless. Instead of minimising risk and
maximising productivity, HR teams stand accused of creating legal problems and holding back British business. For a ‘support’ function, that’s bad. Is this a rough patch? Is HR being scapegoated
for other organisational failings? Or is something seriously wrong? I believe it’s the latter. Through my podcast This Isn’t Working , I’ve spent 18 months investigating what’s gone wrong in UK workplaces,
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and declares its purpose is to ‘champion better work and working lives’. Eh? How does that square with the looming prospect of executing redundancies? Not every HR person is a CIPD member – but, of those who are, many say (publicly, on LinkedIn) that they resent paying the annual fee to renew their CIPD qualification, while the organisation can’t get the basics right. HR directors tell me the CIPD doesn’t understand their priorities (such as skills and workforce capability, employment law, smart use of tech and AI, and managing restructures). And they’re angry that Cheese still hasn’t acknowledged the impact of distributing CIPD–stamped workplace guidance on trans inclusion, which included mischaracterisations of the law, and created legal risk for the organisations whose members followed it.
and I’ve concluded that standards have collapsed across HR. We have HR people who think their first duty is to employees – not their employer. Who crumple when asked to make redundancies. Who don’t know the Equality Act’s nine protected characteristics. Who think following the Supreme Court ruling on the definition of ‘sex’ is optional. Who can’t conduct a grievance procedure without siding with the colleague they like the most.
Oddly, they still haven’t admitted their industry is in big trouble. The good HR practitioners (yes, there are still many) rarely meet the bad ones (unless they’re rejecting them for jobs), so they can’t see how deep the rot goes. And the bad practitioners don’t realise they’re bad. Who is to blame? The prime suspect is the Chartered Institute of Personnel Development (CIPD). Led by CEO Peter Cheese, the professional body for HR has drifted away from its core purpose of serving its members
HR directors tell me the CIPD doesn’t understand their priorities (such as skills and workforce capability, employment law, smart use of tech and AI, and managing restructures).
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nurse Sandie Peggie – a front-page story in many newspapers over 10 days in the summer – was practically ignored by HR Magazine, Personnel Today, and People Management (the CIPD’s magazine). Coupled with the final discussion – although, in fairness, organisations’ risk-averse press teams are partly to blame for that. Most have banned their HR directors from speaking to journalists or saying anything vaguely interesting at events. But ‘playing defence’ like this means everyone loses out – as debate is impoverished, bad ideas go unchallenged, teams work in silos, and organisations all make nail in HR’s coffin is the death of open the same mistakes. Could the disaster of unevidenced, poorly executed, expensive and divisive DEI have been minimised if industry discussion had been more open? Perhaps. We’ll never know.
Coupled with the final nail in HR’s coffin is the death of open discussion - although, in fairness, organisations’ risk- averse press teams are partly to blame for that.
The CIPD’s errors were only exposed in April, when the Supreme Court clarified the definition of ‘sex’ in the Equality Act 2010 – leaving the affected HR teams to unpick bad policy and deliver difficult news to staff they had inadvertently misled for years. Meanwhile, the CIPD has been greedy. Cheese – himself paid £300,000 a year – seems to have focused on maximising revenue, through six-figure ‘People Professional Partnership’ contracts with government departments, and sponsorship deals for CIPD events.
He declared their ‘Festival of Work’ (at London’s ExCel Centre) a huge success, despite its lightweight content, mainly delivered by suppliers selling their wares. A stand cost around £8,000, and time on stage infrastructure that has failed. Like the CIPD, HR’s industry press follows fads. It also promotes clickbait non–stories from Instagram and TikTok, like a woman told her jumper wasn’t smart enough for an interview. Meanwhile, the case of NHS Fife thousands more. The CIPD isn’t the only part of HR’s
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about the things you’ve learned, the changes you’ve effected and the advantages that new knowledge has brought to the wider business. Rather than shaking waiting until you have problems of your own, Payroll could take this opportunity to lead on compliance, transparency, and trust. Crucially, you have the advantage of learning from HR’s mistakes before they are repeated. By prioritising credibility over commercialisation, encouraging open debate, and staying close to its grassroots practitioners, Payroll can avoid the fate that has befallen HR and your heads over this scandal and use this opportunity to strengthen its standing and influence.
The result is a profession adrift. Senior HR leaders can still rely on informal networks forged years ago for peer- to-peer support, but younger practitioners cluster in amateurish, cultish groups. HR Geek Squad is run by Michelle Hartley, who writes LinkedIn posts littered with the F-bomb, and films videos shouting ‘Bin!’ as she drops pictures of Donald Trump (‘the orange potato’) and Jeremy Clarkson (‘the nobosaurus’) into her wastepaper basket. She has 32,000 LinkedIn followers. What are the lessons for Payroll? First, credibility can be eroded incredibly quickly. If you currently enjoy a reputation for precision, compliance, and reliability, don’t squander it. Be even more vocal. If you think the wider organisation can’t see your value, spell it out. Highlight costly errors your team has averted, or the important decisions payroll data
helped facilitate and demonstrate the further insights you could offer. Detail and standards matter. Over time, failing to adapt to technology, mishandling data privacy, or appearing out of touch with regulation could become a downward spiral. Vigilance is essential. Clearly communicate the ways you are tackling such challenges. Work towards raising standards and enforcing those higher standards across your team and don’t be afraid to advocate for industry- wide change. Second, don’t duck difficult issues. If automation, global regulation, tax complexity, and the that happens. Talk to your competitors. Pool your knowledge. Be generous when sharing your challenges and solutions. Speak up ethics of data use demand rigorous debate, make sure
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GPA Payroll Symposium Date: 23rd October 2025 Time: 9.00am - 1.00pm Cost: FREE Location: Crowne Plaza, 1-5 Spencer St, Docklands VIC 3008, Australia
This event brings HR & Payroll professionals together for a morning of insightful discussions, networking, and collaboration. Whether you’re reconnecting with familiar faces or expanding your network with new industry peers, this symposium offers a unique platform to share knowledge, exchange ideas, and stay ahead in the evolving payroll landscape. Don’t miss this opportunity to gain valuable insights and build meaningful connections in a vibrant professional setting.
04:05 GLOBAL
Payroll: Same Recipe, Different Kitchen Behind the Payslip: Real Stories from Payroll Heroes Every payroll team follows the same fundamental process, yet no two departments face identical challenges. From multinational corporations to bureaus to family-run businesses, payroll professionals navigate unique landscapes whilst sharing universal truths about their craft. P icture this: three payroll professionals walk into a conference room. The first manages payroll for a tech startup with cryptocurrency bonuses, the second handles
Author: Helen Dooley Helen Dooley is the Chief Commercial Officer at CR Payroll. Through her experience in multiple disciplines and verticals, she brings decades of experience and a genuine passion for client support and problem-solving. Helen believes in the power of listening and the value of gaining different perspectives. The CR Payroll team are the emergency responders of payroll, spotting issues before they snowball. With years of expertise and a sixth (payroll) sense, they create bulletproof contingency plans to keep payroll running smoothly. From last-minute curveballs to system meltdowns, they’ve seen it all, and fixed it. Their proactive approach ensures businesses can rest easy knowing payroll is in expert hands.
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Some seasoned professionals question whether we need a designated week to celebrate what should be recognised as mission-critical year-round.
a construction company with union agreements across five counties, and the third runs payroll for a retail chain spanning three countries. They sit down for coffee, and within minutes, they’re
nodding knowingly at each other’s stories. “The month-end panic is real,” laughs Sarah, a payroll manager at a growing software company.
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For newcomers fighting for boardroom credibility, National Payroll Week provides a platform and shared voice. For established professionals, it might feel patronising. The real issue isn’t whether we celebrate payroll, it’s whether organisations genuinely understand its strategic value beyond one week annually. The Universal Language of Payroll Despite vastly different environments, certain truths unite every payroll professional. Payroll cut-off doesn’t discriminate, whether you’re calculating overtime for factory workers or processing commission for sales teams; that date looms with equal intensity. “We all speak the same language of stress,” observes Emma, who moved from hospitality payroll to manufacturing. “The terminology changes, tips versus shift allowances, but the pressure remains constant.” The fundamentals remain remarkably consistent: calculating gross pay, deducting taxes, managing statutory payments, and ensuring compliance. Yet scratch beneath the surface, and each payroll department reveals its unique DNA.
“Doesn’t matter if you’re processing 50 salaries or 5,000, that feeling when the director asks if payroll will be ready ‘on time’ never gets old.” This scene played out during National Payroll Week, a celebration that began as a UK phenomenon but has found its way into calendars globally. Yet this year’s conversations have taken an interesting turn. Some seasoned professionals question whether we need a designated week to celebrate what should be recognised as mission-critical year-round. “It’s like having a week to celebrate that electricity works,” quips Mark, a payroll director with fifteen years under his belt. But here’s the twist: depending on where you sit in the payroll landscape, this perspective varies dramatically.
But here’s a question: are you implementing AI because it genuinely improves your processes, or because everyone else appears to be doing it?
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The construction sector adds another layer entirely. With subcontractors, CIS deductions, and health and safety bonus schemes, payroll becomes part administrative wizard, part compliance officer, and part relationship counsellor when explaining why someone’s pay looks different this week. The AI Race: Keeping Up or Falling Behind? Enter the latest challenge keeping payroll professionals awake at night: artificial intelligence. The race is on, and everyone’s talking about automation, machine learning, and revolutionary payroll platforms that promise to solve everything. But here’s a question: are you implementing AI because it genuinely improves your processes, or because everyone else appears to be doing it? The “keeping up with the Joneses” mentality has infected organisations globally. Companies rush to adopt the latest technology without examining whether it addresses actual pain points or simply creates new ones. Some organisations have discovered that their unique payroll requirements don’t align
A pharmaceutical company’s payroll team navigates complex research and development tax credits, whilst their counterparts in logistics wrestle with driver hours regulations and fuel allowances. Both ensure people get paid correctly and on time, but their daily realities couldn’t be more different. genuinely interesting, and slightly chaotic. Every industry brings its peculiarities, and payroll teams become (sometimes) reluctant experts in areas far beyond traditional payroll knowledge. Take the entertainment industry, where payroll professionals must understand royalty calculations, union rates that vary by production type, and payment structures that would make accountants weep. Meanwhile, agricultural payroll teams navigate seasonal worker The Niche Factor Here’s where things get complexities, piece-rate calculations, and weather-dependent overtime rules. “I never expected to become an expert on seafaring regulations when I joined the shipping company,” admits James, a payroll specialist. “But when you’re calculating offshore allowances and international tax implications, you learn quickly or sink.”
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rate whilst maintaining their sanity and yours.” This human touch becomes even more critical in niche industries. When dealing with commission structures that depend on client satisfaction ratings, or bonus schemes tied to environmental compliance targets, payroll professionals become translators between complex business rules, confused employees and C-Level execs. Finding Your Payroll Identity The beauty of payroll lies in its contradictions. It’s simultaneously universal and unique, straightforward and impossibly complex, technological and deeply human. Every payroll team operates within this paradox, developing its own identity shaped by industry demands, company culture, and the personalities involved. Perhaps that’s why National Payroll Week resonates differently across the profession. Some celebrate because they need the recognition to validate their expertise. Others participate because they enjoy connecting with peers who understand their unique challenges. A few roll their eyes but secretly appreciate
Whether you need National Payroll Week or not may say more about your organisation’s culture or your privileged position than about payroll itself.
with off-the-shelf AI solutions. Some get clarity they’ve craved for years, through exact reporting. Others find that their carefully crafted processes, developed over years to handle specific industry nuances, become casualties in the pursuit of technological advancement. The Human Element Persists Despite technological advances, the human element remains irreplaceable in payroll. Employees still need explanations for pay queries that require understanding context, empathy, and often creative problem-solving, which no algorithm can replicate. “Software can calculate a complex overtime rate instantly,” notes David, a payroll supervisor in healthcare. “But it can’t explain to a confused nurse why their Saturday shift rate differs from their Sunday
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that someone, somewhere, acknowledges their contribution. Whether you need National Payroll Week or not may say more about your organisation’s culture or your privileged position than about payroll itself. In companies where payroll’s strategic importance is understood year-round, the week becomes a pleasant bonus rather than a desperate plea for recognition.
After all, every recipe needs a chef who understands not just the ingredients, but the subtle art of bringing them together perfectly, every single time.
Share Your Story If you have a story, whether it’s a disaster narrowly averted or a triumph no one celebrated, please send it through. A one-liner or a few paragraphs, we’d love to hear from you. And remember, don’t assume others’ stories are more interesting than yours. Every payroll professional has unique experiences worth sharing. If you prefer talking through your experiences, we’re happy to arrange a quick call. When was the last time your payroll team saved the day? We’re waiting to hear your story. Send your stories confidentially to: helen.dooley@crpayrollsolutions.com Let’s shine a light on the people who keep the wheels turning and the payslips rolling. Because payroll is never just numbers - it’s the people behind them who make it work.
Embracing the Beautiful Chaos
So, where does this leave us? Celebrating our similarities whilst embracing our differences seems like the sensible approach. Whether you’re wrestling with cryptocurrency payments or calculating sheep-shearing bonuses, you’re part of a profession that keeps the working world functioning. The next time someone suggests all payroll jobs are the same, or even worse, “isn’t it just pushing a button?”, smile politely and invite them to spend a week in your shoes. They’ll quickly discover that whilst the destination (accurate, timely payments) remains constant, the adventure varies wildly depending on which particular payroll kitchen you’re cooking in.
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04:05 INTERVIEW
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Between the Lines Kira Rubiano
Kira Rubiano is a partner at Payrollminds, a specialized global payroll consulting firm that helps organizations navigate payroll transformations, optimize operations, and bridge the gap between people, process, and technology. Previously, Kira was vice president of Global Payroll Operations at Atlas, and held senior leadership roles at Auxadi. Kira brings more than 18 years of experience in global payroll and speaks fluent Russian, as well as conversational Italian and Spanish. A recognized leader in the payroll industry, Kira is a frequent presenter at major conferences, and has contributed to numerous webinars, podcasts and publications on global payroll topics.
This interview has been edited for clarity.
GPA: What got you into payroll? Kira Rubiano: I never knew about payroll until just after I got my degree in international studies with a concentration in international law. ISSUE 16 GLOBAL PAYROLL MAGAZINE
My original goal was to work for the United Nations and I was about to take the test to get into law school when my now aunt by marriage, who was a manicurist, told me she had a client who was looking for recent college grads to
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I consider those individuals from that time lifelong friends and I’m very grateful Michelle really opened the door for me. It gave me opportunities that I don’t think I could have had without her. So, instead of working for the UN for world peace, I say I now help keep world peace by getting the world paid. GPA: After Celergo, then what did you do? Kira Rubiano: I actually left payroll for a time and worked for an accounting firm and that had a great opportunity in their international services division. That role gave me a different perspective on how organizations work and helped me really understand how clients need to be supported internationally. Then, another opportunity came up to be the head of operations for the U.S. as well as payroll internationally, and I couldn’t say no. Ironically, after a time in that role, I had a client who I had built a good relationship with who was with a global service payroll provider, and I got an offer to work for them.
So, instead of working for the UN for world peace, I say I now help keep world peace by getting the world paid.
join her company, and it involved international work. I interviewed with a global payroll company called Celergo, and the next thing I knew, I had a job straight out of college. I walked in the door on my first day and was handed a Nigeria payroll and I was scared out of my mind. But, at the same time, I was thinking, “Yes! I get to work with people around the world and learn!” Once I was able to do Nigeria, I knew global payroll was my calling, even though I never thought it was going to be my future. For the next several years, others that started near the same time as me, and me were nutured by the owner, Michelle Honomichl, and the operation transformed from a boutique service provider to one of the best-known global payroll operations in the U.S.
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I spent some years there before I determined that EOR (Employer of Record services) was the next bandwagon that I needed to jump on. While there wasn’t even a role posted, I was able to interview at one growing EOR firm and became the VP of their payroll operations. That was an exciting journey. I learned a ton overseeing 112 countries from an EOR perspective. What I’ve learned is that for global payroll outsourcing, there’s things that you do and things that really fall to the client, but in EOR, everything falls on you, the provider. I always say: “When you’re an EOR, everything’s your problem.” I now have moved out of the EOR business and into consulting. I’m really grateful because I was the first leader outside of the Netherlands to be hired in to support Payrollminds. GPA: Tell us about your current role. Kira Rubiano: I was recently brought in to lead the expansion of Payrollminds into the U.S. market. I’ve already built a great team here and we are growing! My role is to not only lead
business development efforts, thought leadership, marketing, and brand awareness, but also to ensure proper execution and support for clients. Everything that’s tied to being able to support clients that are U.S.-based or who need U.S. resources, as well as anything tied with raising brand awareness within the U.S. market, is my responsibility. GPA: What intrigues you most about what you are doing now? Kira Rubiano: It’s intriguing that, in this day and age, and especially with so many technological advancements and so many different solutions available, that we still have a huge chunk of organizations that are struggling because of yesteryear processes.
The environment is such that broken processes still exist, and there remains a lack of alignment between stakeholders, meaning payroll and HR still tend to go at each other’s throats.
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Many payroll teams aren’t enabled to do a better job. They’re still doing manual adjustments everywhere and trying to hodge-podge different sources of information together, chasing emails and things like that, in order to function. The environment is such that broken processes still exist, and there remains a lack of alignment between stakeholders, meaning payroll and HR still tend to go at each other’s throats. Then, with the hot topic of AI, a lot of organizations are now waking up, thinking: “Ooh, maybe we can leverage AI now to solve all our problems.” Organizations won’t be successful just by saying, “We’re just going to throw AI at it” without really knowing the why and how. They need to first understand the current state and what’s causing the most pain for their organization. Do you have clean data? Do you have stakeholder alignment? In what areas are you looking to implement AI that can drive measurable, positive change? What systems are you going to be leveraging and are they integrated?
After answering these questions, we explore AI solutions. So, our role is exciting in that those that know they need to do something differently reach out to us about how to help them do it. GPA: What is payroll’s role in an organization, and what should it be? Kira Rubiano: Payroll is the connective tissue for HR, risk and compliance, as well as for finance and accounting. Payroll generally is the end of the funnel. Because payroll receives everything, we’ve got to make sure that everything at the top of the funnel happens correctly so that what we receive is workable and leads to a compliant outcome. We need to make sure that by the time the issue gets to the bottom of the funnel, when we implement it, that it is right. Payroll professionals have to develop relationships cross- functionally. We need to get those in HR and finance who may catch wind of a big change to tell us about it early on. I realized the importance of investing into relationships very early on in my career. I started building those relationships
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organizations, it’s really hard to undergo a huge initiative and implement a large change while still running payroll every single day. They think it can be absorbed with existing resources. Frequently, when organizations realize they need to do something differently, they don’t understand the true impact, say, a new technology, will have on the entire operation, including payroll. They go into the process a little bit blinded and are attracted to a solution, sign on the bottom line, and then ask: “Okay, how do we roll this out? How do we leverage our existing resources? How do we manage the organizational change of this transformation?” It’s literally double the work to get everything from one system to the other, new processes set up in a structure, manage the milestones and deliverables, do parallel runs, coordinate with two different providers, get employees informed, manage communications, and do year- end, plus all the different filings. This is where my organization helps with reviewing processes, guiding through the steps, and even augmenting staff for clients. GPA: What do you see for the future of the payroll profession?
Frequently, when organizations realize they need to do something differently, they don’t understand the true impact, say, a new technology, will have on the entire operation, including payroll.
very carefully, working with in- country partners. It was really about creating a connection and a network around the world, and this benefits me to this day. Once informed, payroll will ask the right questions concerning global mobility transactions, complications in onboarding, and mergers. By not involving payroll, we’d end up talking about how we now have exposure and the need to fix the problem. GPA: What have you seen organizations consistently fail at when it comes to payroll operations? Kira Rubiano: Transformation and implementation. Leaders outside of payroll often don’t consider that, for payroll
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payroll managers to step up and be a part of it. And be prepared for more changes as payroll will be better positioned to help with strategies as the technology allows, for example, employers to provide more frequent pay, or maybe earned wage access. GPA: You are concerned about the well-being of those professionals in payroll. What is your advice for them? Kira Rubiano: I recently was diagnosed with cancer and am being treated. Even before this health crisis, I was articulating on social media how important that professionals, whether they are in payroll, HR, whatever it may be, really consider their own wellness. It’s important that people take moments to find solace, to disconnect, to give themselves grace, to take that walk, make sure they take that lunch, and do what they need to take care of their mind and body. Then, go ahead and really focus on payroll, which is your passion. I call it: Mind. Body. Payroll.
It’s important that people take moments to find solace, to disconnect, to give themselves grace, to take that walk, make sure they take that lunch, and do what they need to take care of their mind and body.
Kira Rubiano: I think the role of the payroll professional will change, but payroll people won’t be out of a job because of AI. However, hopefully, soon the days of manually scrubbing spreadsheets and such will be gone. I see the payroll profession evolving from tactical administration to a strategic function. We have to evolve in our internal processes; that’s absolutely critical. Those in payroll truly are compliance keepers, but beyond that, they will focus on improving employee satisfaction and on initiatives like facilitating expansion of the larger organization. As for AI, this is the time for
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Pour homme. Pour femme. Pour Pay Day.
Discover the allure of global payroll and mobility at www.activpayroll.com/love
04:05 GLOBAL
EORs: Evolving from Providers to Partners
Author: Sam Barnes
Sam Barnes is Co- Founder at Agility EOR, specialising in helping companies expand and employ compliantly across Europe. With deep experience in international employment and client advisory, Sam is passionate about making global hiring simple and sustainable.
From Payroll Processors to Strategic Enablers E mployer of Record (EOR) businesses have historically been viewed as tactical suppliers. In the early days, they were primarily used by companies testing new international
Employer of Record services were once seen as transactional payroll solutions, but the industry is shifting. Increasingly, clients expect strategic input, proactive advice, and trusted relationships. Here’s how that change is unfolding, and what it means for the future.
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markets. Businesses that had succeeded at home would employ EORs as a low-risk way to hire a country manager or sales lead abroad, without setting up a local entity. Back then, clients’ expectations were modest: ensure employees were paid, keep tax authorities satisfied, and prevent
compliance issues. Many were happy to pay a premium simply to avoid the headache of local administration. Fast forward to today, and the environment looks very different. Competition in the EOR space has intensified, and the sector’s value has grown significantly. If a provider does no more
than process payroll, clients quickly look elsewhere. The industry has been forced to mature: trusted advisory support has become a differentiator. There are strong commercial reasons for this evolution. When providers take time to understand a client’s recruitment strategy,
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proactively, initiating conversations about issues they may not yet see. Partnerships build over years, developing trust and cultural understanding along the way. Sometimes it also means delivering difficult truths: telling a client what they need to hear, not what they want to hear. The small touches matter too; waiving a late fee for a normally reliable payer, or reassuring a client that a query will be handled promptly, even if not overnight. These gestures signal partnership rather than transactional service. Our Real World Impact The advisory role can save clients significant costs. One company, for example, faced the difficult decision to let an employee go. The EOR managed the separation with sensitivity, protecting the employer’s reputation while also
The shift also reflects the broader transformation of global work. With technology enabling distributed teams, organisations can now access diverse cultures, skills, and lower-cost talent worldwide.
benefit priorities, and long-term entity plans, they unlock opportunities to deliver more value and generate more revenue. Clients: Driving the Shift Part of the momentum is client-led. Companies now measure an EOR’s capability not only by whether staff get paid on time, but also by the quality of answers they receive to increasingly complex employment questions. A decade ago, an “I don’t know” might have been acceptable.
The shift also reflects the broader transformation of global work. With technology enabling distributed teams, organisations can now access diverse cultures, skills, and lower-cost talent worldwide. That comes with challenges: harmonising benefits across geographies, ensuring remote navigating unfamiliar labour laws. EORs are uniquely positioned to bridge those gaps. Being a partner means far more than providing payroll data. It means talking to clients employees feel integrated, and
Today, it is a reason for a client to switch providers.
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structuring the severance in a way that saved the client tens of thousands. Such outcomes reinforce the value of an EOR that looks beyond process to people and brand. Clients’ queries increasingly extend into new areas. Employees ask about eligibility for tax exemptions, while HR leaders seek guidance on benefits equity across borders. Permanent Establishment (PE) risk is another common concern. Knowing when to provide guidance and when to refer clients to specialists is part of the skill set of a modern EOR. At the heart of this evolution is expertise. Account managers with years of international employment experience can immediately grasp complex issues, ask the right follow-up questions, and provide credible answers. By contrast, a purely transactional model - where queries are met with “we’ll find out” - falls short in a competitive market.
Technology still plays an important role. Self-service tools are efficient for routine tasks like booking meetings. But when issues are complex or sensitive, clients want direct access to knowledgeable professionals. The future of the industry lies in balancing digital platforms with human advisory support. Looking Ahead Over the next five to ten years, EORs are set to play a larger role in global workforce management. Providers will broaden their remit to cover not only traditional employees but also contractors and staff on client-owned entities. Managing entire workforces in this way will give EORs unique insights, enabling them to advise clients with even greater authority. Consolidation is likely too. With many providers currently in the market, roll-ups are
expected. Clients will become more discerning, looking beyond functional platforms to assess compliance, certifications, financial stability, and reputation. For new entrants considering their first EOR partnership, the advice is clear: define your needs, assess the complexity of your workforce, and do thorough due diligence. From Service Supplier to Trusted Partner The evolution of EORs mirrors the evolution of global work itself. The days of simple payroll processing are over. Today’s clients demand strategic input, cultural understanding, and proactive communication. Tomorrow’s leading providers will be those that combine technology with seasoned human expertise, offering not just a service, but a partnership that supports international growth.
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Trump’s H Reshapes Strategy
Author: Paul Sleath Paul Sleath is a global employment specialist with over 20 years of experience advising businesses on cross-border workforce strategy, payroll, and HR compliance. In 2013, Paul founded PEO Worldwide, one of the first businesses to offer what would later become known as Employer of Record services. He successfully scaled and later sold PEO Worldwide to Horizon Capital and TopSource Global Solutions, retaining equity and contributing to the company’s next phase of international growth. Paul joined Bridgewater Talent Integration in 2025 as Strategic Growth Specialist. In this role, he supports international clients expanding into Canada, helping them make informed decisions around compliance, payroll, and risk management. His deep expertise in global workforce solutions and his consultative approach ensure clients can hire in Canada confidently and without unnecessary exposure.
The U.S. administration’s decision to impose a $100,000 fee on H-1B visas has significant implications for workforce planning. While Big Tech can absorb the costs, SMEs and international businesses may face new barriers to entry. Payroll and HR professionals must now rethink global mobility, remote work, and compliance strategies.
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H-1B Visa Fee Hike Global Talent
Understanding the H-1B Visa Landscape F or decades, the H-1B visa program has allowed U.S. employers to sponsor highly skilled foreign workers. The scheme has been especially important for technology companies, which rely on international talent to fill specialised roles in engineering, software development, and research.
Until now, the cost of an H-1B visa was modest — typically around $1,500 in application fees, plus associated legal expenses. These were manageable costs for most employers seeking to bring in niche talent or key executives. That landscape changed with a recent executive order signed by President Donald Trump, introducing a dramatic $100,000 fee per visa application. This shift has
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This raises a fundamental question: is the policy designed to promote a ‘pay-to-play’ model that advantages incumbents while limiting new entrants? Whether intentional or not, the outcome is a narrowing of opportunity for smaller players in the global economy. Shifting Demand for U.S. Executives One immediate consequence is likely to be increased demand for senior U.S.-based executives. If global companies cannot justify relocating their own leadership teams, they may instead hire American nationals to run U.S. operations. This could reshape recruitment dynamics. International firms may bring U.S. hires overseas for training and immersion in the company culture before redeploying them back home. This approach minimises immigration costs while strengthening U.S. leadership pipelines. For HR and payroll professionals, it means greater emphasis on global mobility programs, relocation policies, and tax equalisation strategies. The Rise of Remote Work and Offshoring Another foreseeable outcome
created a stark divide between the multinational giants that can afford the additional costs and the small to mid-sized enterprises (SMEs) for whom this fee represents a prohibitive barrier. A Barrier for Small and Medium Enterprises For global businesses exploring U.S. expansion, the H-1B route has often been a critical bridge. It allows founders, senior managers, or technical specialists from overseas to relocate and establish operations. The new fee fundamentally alters the calculation. While a large corporation like Amazon or Meta may view $100,000 as a marginal expense in exchange for critical skills, the same cost could deter a European or Asian scale-up from sending its founder or a senior executive to lead a U.S. market entry.
This raises a fundamental question: is the policy designed to promote a ‘pay-to-play’ model that advantages incumbents while limiting new entrants?
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is renewed momentum for remote work and offshoring. The technological infrastructure that enables distributed teams is now mature. What was once experimental — running international teams via VoIP calls and occasional portal logins — is now standard practice through Zoom, Teams, and sophisticated collaboration platforms. If relocating talent to the U.S. becomes cost-prohibitive, businesses will simply retain global teams in situ. Developers in India, project managers in Sri Lanka, or customer support specialists in the Philippines can all contribute without crossing borders. For payroll leaders, this means continued growth in cross-border employment, multi-country payroll compliance, and the use of Employer of Record (EOR) solutions to manage distributed workforces. Tax Nexus and Permanent Establishments Beyond workforce strategy, the H-1B fee may indirectly push companies toward establishing permanent establishments in the U.S. If sending in-house talent becomes financially unattractive, businesses may instead incorporate locally to ensure access to the market.
Payroll and HR professionals must therefore consider not only employment compliance, but also the downstream effects of corporate tax obligations when advising their leadership teams.
This creates new tax exposures. The U.S. could strengthen its corporate tax base by nudging companies into paying federal and state taxes on American revenues. From a policy perspective, it aligns with Trump’s broader agenda of maximising domestic tax receipts while tightening immigration pathways. Payroll and HR professionals must therefore consider not only employment compliance, but also the downstream effects of corporate tax obligations when advising their leadership teams. Immigration, Politics, and the Bigger Picture The decision to raise H-1B visa fees cannot be separated from U.S. immigration politics. Trump has consistently positioned himself as
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Remote work compliance : Offshoring and distributed teams will expand, increasing the need for compliant cross- border payroll, benefits, and employment frameworks. Tax exposure : Companies may be pushed toward U.S. permanent establishments, raising corporate tax liabilities alongside payroll responsibilities. Policy volatility : Immigration remains politically charged; HR leaders must scenario-plan for further policy shifts in the U.S. and beyond. Conclusion The H-1B fee hike marks a turning point in U.S. immigration and employment strategy. For Big Tech, it may be a speed bump. For SMEs and internationally minded businesses, it represents a formidable barrier to entry. Payroll and HR professionals are now on the front line, helping their organisations navigate a more complex, politicised, and costly landscape. The winners will be those who build resilient workforce strategies, balancing local hiring, remote work, and global compliance in an uncertain environment.
tough on immigration, framing restrictive policies to protect American jobs. Yet in practice, highly skilled immigration has historically been a driver of U.S. competitiveness. Limiting access to global talent risks reducing the diversity, innovation, and specialised expertise that have long fuelled American business success. For global employers, this policy is a reminder of how quickly immigration frameworks can change — and how vital it is to build flexibility into workforce planning. What Payroll and HR Professionals Should Watch For those in payroll, HR, and global mobility roles, these practical implications stand out: Budgeting for talent strategy : Visa-related costs may now exceed the salary of the incoming employee. Cost-benefit analyses must be recalibrated. Demand for U.S. hires : Expect heightened competition for senior U.S.-based executives, with implications for recruitment budgets and retention planning.
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