Professional December 2017/January 2018

Official publication of The Chartered Institute of Payroll Professionals

in Payroll, Pensions & Reward

Issue 36 December 2017/January 2018

It’s that time of year

Succession planning Out with the old A digital delivery In with the new 5 minutes with CEO reviews and previews

CIPP update | Policy hub | Professional development

FREE Employment Law advice

We’re offering CIPP members FREE* access to our experienced team of HR & Employment Law subject matter experts (*T&C’s apply). Call the CIPP/Moorepay Employment Law & Advice Helpline quoting CIPP001 on 0845 1844607.

*T&Cs: Telephone advice & guidance only. The service is available from 9am to 5pm Monday to Friday. A Fair Usage Policy applies (maximum of 3 calls on one ongoing HR case).

Payroll & HR Solutions

“Where unwilling dies the rose; buds the new another year.” Dorothy Parker (1893–1967)

Editor’s comment

When writing this I was moved to review the equivalent issue in 2016, which poignantly carried the unhappy news of the premature death of Michelle Crook. Please see page 10 for news of a special posthumous award for Michelle.

whose support and input production of the magazine would be impossible. Particularly meriting of my gratitude are: Nicole Gumery and James Bartlett of the design team for consistently delivering high-quality issues of the magazine and supplements; Helen Hargreaves and the policy team for steadfastly satisfying my never- ending demand for first-class, topical and informative articles; and Emma Rowbottom and the marketing and communications team for ensuring timely delivery of regular in-house content and willingly chasing overdue contributions. I wish everyone a great festive season.

Sadly, this issue carries news of the similarly untimely death of CIPP member Jill Howell. Page 10 has further details, including the tragic circumstances of her death. On a much happier note, I was delighted to receive recently a message from Norman Scholes who some with long memories may recall was an industry luminary active in local government payroll/pensions some years ago. Please see page 14. As the end of the year draws near, it’s the appropriate time for me to extend thanks to all those at the CIPP and beyond without

Mike Nicholas MCIPP AMBCS Editor

At this time of year, I always reflect on what has happened during the year, in respect of both challenges and successes, to review ‘lessons learnt’, and to start gearing up for another year, where hopefully Chair’s message

the Annual Payroll Conference and Exhibition where I was absolutely thrilled to launch Individual Chartered Status. Those of you who apply for and receive this status will be recognised within the industry as achieving the highest level in the profession, committed to compliance and best practice in payroll and pensions administration and management. I look forward to receiving the outcome of my own application and joining what I hope to be the company of other payroll professionals who see the benefit of achieving this accreditation in the future. Thank you for your support this year at our CIPP events; you, our members, are key to the CIPP’s future success and I thank you for your continued membership in future years. If you are celebrating, I wish you all a very blessed Christmas and a successful, happy and healthy 2018.

things will get even better. Looking back, we’ve had a few changes that have had an impact on payroll, and us as individuals, in the UK. We had the change to national minimum and living wages in April, the introduction of the gender pay gap and the apprenticeship levy, and regular voluntary overtime payments being included in the calculation of statutory holiday pay. So, just a normal year in payroll terms. We had a surprise general election and the phasing out of the old £5 and £10 notes, and a new £1 coin – and, to top it all, the Great British Bake Off moved to Channel 4. Personally, I had a successful year, with several trips to the USA with my current employer, some brilliant CIPP events, including the launch of National Payroll Week at the House of Commons, the Scottish National Conference, the Graduation and of course

Eira Hammond FCIPPdip Chair, CIPP

Well, at the time of writing ice was being CEO’s message

benchmark. They can all be very proud of what they have achieved. And not forgetting the announcement of Individual Chartered Status (ICS) for those meeting the necessary criteria. Applications have already been received for Chartered membership and they will be evaluated and announced shortly. This is a real step forward for our industry. Finally, on behalf of all the staff and board here at CIPP, I wish you all a well-deserved break over the Christmas and New Year period. May it be spent with family, friends and loved ones.

scraped off the car prior to travelling to work. The forecasters are (again) predicting a bad winter, so when you receive this magazine let’s see what the

weather has brought. What has this year brought? Well, we concluded our year in style with a very successful Annual Conference and Excellence Awards ceremony at Celtic Manor where excellence was duly awarded with the most able assistance of our superb after dinner speaker Sir Trevor McDonald OBE. And showcasing the end of 2017 was the superb Graduation Ceremony held at the Symphony Hall in Birmingham where we celebrated the success and much hard work of qualified payroll and pension professionals. A superb day, and congratulations due to all who are worthy holders of a qualification that represents an industry

Ken Pullar FCIPP Chief executive officer, CIPP


| Professional in Payroll, Pensions and Reward |

Issue 36 | December 2017/January 2018

in Payroll, Pensions & Reward PROFESSI NAL

Also available online at


December 2017/January 2018


Decision making processes and less favourable treatment

Nicola Mullineux reviews the decisions in three cases





Succession planning Karen Greenbaum discusses leveraging Gen X and Millennial talent

It’s that time of year Neil Tonks discusses impending changes to software

Termination payments John Harling discusses impending important changes




All bark and no bite? Sarah King contends that the Gender Pay Regulations are effectively toothless

Should my business appoint a captive IFA? Henry Tapper looks at the accompanying business case

AE and retirement Malcom Booth discusses the challenges for society

| Professional in Payroll, Pensions and Reward | December 2017/January 2018 | Issue 36 2

The revolution in online payslip services Paul Gibbons explains why in the digital age not all e-payslips are equal 37

Focusing on poor mental health in the workplace Danny Done discusses the new guidance and proposals 34

Editor Mike Nicholas 01273 412 836 | Advertising Jill Bonehill 0121 712 1033 | Design James Bartlett and Nicole Gumery Printing Warwick Printing Company Ltd



Chief executive officer Ken Pullar FCIPP CIPP board of directors

e-payslips and employee benefits in a cash-free future Lisa Gillespie provides insight to payment related developments

A digital delivery Kavitha Sivasubramaniam says it’s all about costs and needs of the workforce 46 Encouraging workplace whistleblowing Aziz Rahman gives tips on putting whistleblowing policies in place

Gordon Cresswell FCIPP Jason Davenport ACIPP Eira Hammond FCIPPdip Ros Hendren MSc FCIPP, Mgr, FCMIdip, FHEA Paul Rains MCIPP Karen Thomson MSc FCIPP, FHEA Cliff Vidgeon FCIPP Ian Walters Msc, FCIPP, FHEA Ian Whyteside MCIPP, FMAAT, ATT


Accentuate the positive Charlie Knox argues that GDPR is all about transparency and collaboration

Useful contacts Membership 0121 712 1073 Education 0121 712 1023 Training 0121 712 1063 Events 0121 712 1013 Marketing and sales 0121 712 1033 General enquiries


01 Editor’s comment, and Chair’s and CEO’s message 04 Membership insight 09 Events Horizon 10 CIPP update First ICS awarded, death of member, graduation ceremony 11 Professional development

23 Pensions news 24 Pensions insight

Includes: TPR – Increases in minimum contributions

30 Reward news 31 Reward insight 37 Feature articles e-payslips 42 Industry news 52 Confessions of a payroll manager Additional online content 24 What’s wrong with pensions engagement 43 Manual payroll calculations have value (in USA) 44 Decision intelligence 0121 712 1000 @cipp_uk

Articles Please support this magazine so that it can continue to be a part of your membership package. 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 2017. The Chartered Institute of Payroll Professionals, CIPP, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000 Fax 0121 712 1001 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 retreival 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.

13 Charity news 14 We’ve got mail 16 Payroll news 17 Payroll insight


| Professional in Payroll, Pensions and Reward |

Issue 36 | December 2017/January 2018


On your behalf

Policy team update

Diana Bruce MCIPPdip, CIPP senior policy liaison officer, provides an update on a recent CIPP quick poll, voluntary payrolling, gender pay gap reporting and scam calls

BiKs and cash options Are you aware that if you offer employees a benefit in kind and they have a choice of a cash option, the tax and National Insurance contributions (NICs) rules have changed? This is the question we asked during October through our website quick poll. Anyone can respond to these polls, not just members of the CIPP. We received 579 responses in total and 55% said they were aware of the changes but the remainder – a staggering 261 people (45%) – said that they were unaware of the changes. Our polls are just a snapshot in time so not an accurate reflection, but these results indicate that there is further work to do around raising awareness to ensure employers are being compliant with the change in legislation. If you’re wondering what are the changes I am talking about then please read on and share with others. Optional remuneration arrangements (OpRA) which came into effect from 6 April 2017 are essentially the government’s way of trying to remove some of the previous tax and NICs breaks which came about if salary sacrifice was used to pay for benefits

in kind (BiK). Although salary sacrifice is very much still with us, there are two types of ‘arrangement’ that come under OpRA. Type A arrangements is the first and are what employers have regarded as typical salary sacrifices, where an employee gives up cash earnings in exchange for a BiK. Type B arrangements are where an employee chooses a benefit rather than a cash allowance, such as a car or living accommodation. So, for the purposes of the ‘benefits code’, a benefit is provided under OpRA if it is provided under an arrangement of either type A or type B – so it isn’t just salary sacrifice that is captured. The benefits code has been revalued and the employee is taxed on whichever value is the higher – the cash or the benefit. However, where an employee receives, say, a car allowance, but there was no option to receive a company car, the employee is taxed on the car allowance – cash is cash, you process as you would have pre-April 2017. There are four specific exemptions where the rules haven’t changed: pensions, childcare, cycle to work and ultra-low

emission vehicles; these are the politically astute exceptions, so employees get to keep the tax and NICs breaks on those. Transitional provisions (also known as ‘grandfathering’) were brought in for arrangements in place before 6 April 2017; so, the new rules for these arrangements will take effect from 6 April 2018 for all benefits except cars with CO2 emissions of 76 grams per kilometre and above, employer-provided living accommodation, and school fees. The old rules will continue to apply for these three types of benefit until 6 April 2021. For further information on OpRA visit MY CIPP on our website – – where you will find a webcast ( ptj2V58vjcw) on this subject and also other topical webcasts – an easy way to update your team on aspects of payroll legislation. All published information on our polls and surveys can be found in the CIPP’s Policy News Journal (, a benefit reserved exclusively for CIPP members. Voluntarily payrolling The CIPP’s Advisory service has been receiving calls about the change from voluntary to mandatory payrolling of company car data from April 2018. To clarify: for those of you who voluntarily payroll company cars as a benefit in kind,

...mandatory from this time to submit your car data information in the full payment submission

| Professional in Payroll, Pensions and Reward | December 2017/January 2018 | Issue 36 4

Policy hub

you will from April 2018 have to payroll your car data. It will be mandatory from this time to submit your car data information in the full payment submission. This only applies to those who have chosen to voluntarily payroll company cars as a BiK; so, it does not apply to all employers who provide company cars – you can continue to process in the normal way via P11D and P46 (Car) returns. Gender pay gap reporting The policy team were asked a question about a situation where someone has two or more contracts with the same company and each of these may have a different hourly rate. ACAS guidance talks about part-time workers and job-sharing but not specifically about a situation where people have multiple positions with different hourly rates. The guidance on GOV.UK, however, states that part-time workers are counted as one employee and with job-share arrangements every employee counts as one employee. When it comes to employees who have more than one job with an organisation, you can choose either to count them according to how many

that this will lead to prosecution action taken through the courts and to not ignore this message and that you must ask your lawyer to contact them immediately on a specified number. We would encourage anyone who receives such a call to report it to HMRC. If you are an agent, we would encourage you to warn your clients about this scam call. We know of the following numbers that have been used to make some of these calls, so if you have caller ID we would strongly recommend that you don’t answer the call: ● 0203 279 9120 ● 0203 289 8210 ● 0203 807 4351 ● 0203 290 7104. Please report any misleading websites, emails, phone numbers, phone calls or text messages you think may be suspicious to HMRC via As with any other scam emails or communications HMRC warn against you giving out private information such as bank details or passwords, replying to text messages, downloading attachments or clicking on any links in emails if you are not absolutely certain they are genuine. n

employment contracts they have or as one employee. The organisation can choose the most appropriate approach, but guidance recommends that consistency is the key as it will help the accuracy of your figures if you apply your decision to every similar situation. This does not constitute legal advice; only a court can give a definitive interpretation of how the regulations apply to particular situations. ...anyone who receives such a call to report it to HMRC Scam calls We were made aware of a scam a few weeks ago in which someone calls purporting to be from HM Revenue & Customs (HMRC), telling the individual that they are being investigated for tax evasion and avoidance. The bogus caller is reported to be saying they are telephoning because they have had a complaint about you and you are being investigated for tax evasion and avoidance. The fraudster is then saying

Represent your industry as a


CIPP’s highest level of membership

Individual Chartered Status, also referred to as being a Chartered member, is a unique level of membership within the payroll profession and is available only to individuals who meet the challenging and stringent eligibility criteria.

For full details of Chartered membership, including eligibility criteria and how to apply, visit or email CIPP_UK cip @CI P_UK


| Professional in Payroll, Pensions and Reward |

Issue 36 | December 2017/January 2018


contributions (NICs) are calculated on an annual basis on an income above £8,164 on both payrolls. The individual is concerned that they are not paying NICs on either scheme. A: Technically, it is perfectly correct that each PAYE calculation should treat the NICs separately and that there would be no contributions made as long as the two companies are totally separate entities. If they were just subsections of the same organisation where there has been a decision to run with separate PAYE schemes, the NICs would be calculated on the aggregated earnings. So long as you are sure the two companies are separate legal entities then it is correct to calculate as two employers. Q: We have a client who had a new employee start on 7 August. Their contract states that they will be paid on the last day of the month with 1/12th of their annual salary. Their initial salary was calculated using the following formula: 1/12th of annual, less four days’ pay for 1–6 August. Though we know there is no definitive way of calculating a salary (our bureau uses the salary ÷ 260-days method), could you please let me know if you agree/ disagree with this as a suitable method of calculation? A: Apportionment of pay can be complex; there are several methods which can all be correct. What you need to establish is whether this is covered by the employment contract; if it is then you need to follow that procedure. If not, there may be a custom and practice that has become an implied part of the contract. Alternatively, if there is nothing in the contract you would expect to use provisions of the Apportionment Act 1870 which states that you would divide annual salaries by 365. However, your client may wish to consult an employment law specialist or ACAS for clarity. Q: Is an employee still entitled to statutory shared parental pay (SShPP) if they leave and go to work for another employer? A: Employers must continue paying SShPP to employees who have left their employment for any period of statutory shared parental leave (SShPL) they have agreed to following the employee’s notification of entitlement and intent. However, SShPP is not payable for any complete week in which the employee works for the employer except for: SShPL in touch days (SPLIT) days, or working for another

Advisory Service is available 9a.m. to 5p.m. Mondays to Thursdays, and 9a.m.

to 4.30p.m. on Fridays. It is free to all CIPP members * , students and attendees of approved CIPP courses and conferences in the last six months. Call 0121 712 1099 , email or visit for frequently asked questions.


*please see summary at for details.

Q: Within my organisation it is my responsibility to prepare and publish the reports to comply with gender pay gap legislation. I am looking for guidance in relation to term-time employees and how their hourly rate should be calculated for the purposes of gender pay gap reporting. A: In this situation you will need to use the same method of calculation as you would for other employees. However, Regulation 7 of the Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 may apply to your term-time only employees. This is where the employees have a fixed hourly rate, and a set number of hours they would work under their contract that do not vary, in which case the employer would use the contractual hourly rate method. The employer would also need to add a narrative to explain the hourly rate. There is guidance provided on this subject on the ACAS (Advisory, Conciliation and Arbitration Service) website which can be accessed here: Please refer to the top of page 30 where the guidance explains about employees with a fixed hourly rate of pay. Q: I am trying to establish if an employee who is not contracted to work on a Monday can be paid for a bank holiday Monday? A: You would need to ensure that you treat this employee in a similar manner to other employees. So, where the employee is a part-time worker you should ensure that that they are treated the same as a full-time employee who is not contracted to work on a Monday. This is a direct link to The Part-

time Workers (Prevention of Less Favourable Treatment) Regulations 2000: https://goo. gl/d8YK4w. Q: My company’s annual leave entitlement is currently 25 days plus the eight bank holidays. When employees are on maternity leave what is the minimum leave requirement and are they entitled to the bank holidays? A: The minimum UK statutory paid holiday entitlement is 5.6 weeks which for a five- day-week worker equates to 28 days; and if an employer wishes to apportion some of the holiday to bank holiday dates they are entitled to do so. However, in this case the company provides more under the contract, so you would use the 25 plus bank holidays for a total of 33 days. Whilst an employee is on statutory maternity leave (SML), the employer should accrue holiday as per the contract i.e. both annual and bank holidays. Please find below direct links to GOV.UK and ACAS: ● – the employee is not able to take SML and holiday, so the holiday must be accrued ● – both the 5.6 weeks (which is 28 days for a five-day worker) and any other holiday which is contractual must be accrued. Normal holiday of 25 days would not meet the national minimum of 5.6 weeks for a five-day worker ● – this sets out what happens when someone is on SML Q: We have a client who is a director of two separate companies and is receiving a small remuneration on both pay as you earn (PAYE) schemes. National Insurance

| Professional in Payroll, Pensions and Reward | December 2017/January 2018 | Issue 36 6

Policy hub

employer who they worked for during the qualifying week (maternity) or matching week (adoption). This means that if they go to work for another employer that did not employ them in the week then the SShPP must stop and you would notify them of the reason why. If the employee has another job you need to know when they will be commencing it to know when to stop the SShPP. Links to further information: http://, Q: Should statutory payments be included in the pay bill for apprentice levy calculations? A: Statutory payments (e.g. statutory maternity pay) are included in the pay bill for the apprenticeship levy calculation because it is based on any earnings that are subject to secondary Class 1 NICs. Statutory payments are liable to these NICs whether or not actually paid. Q: Are there any guidelines available or legal requirements to be met when transitioning from printed payslips to electronic payslips? A: Though there are no specific guidelines for the transition to electronic payslips, there is the requirement in section 8 of the Employment Rights Act 1996 (Right to itemised pay statement). The electronic payslip must be available before or by the day of payment as per the rules for written format. It must be supported and controlled with data protection considerations – so the individual’s information must be held in a manner that is safe and protected. You cannot demand from an employee a personal email address. You may ask but the scheme or access of a payslip cannot be dependent on a personal email address; the employer must consider providing or allowing use of an email address provided by them. If the provision of the payslip is to be placed on a website which the employee accesses, it has to be clear what will happen if the individual leaves. If the right of access to that information will be lost, the individual must be made aware that they will need to make copies of their payslips for future reference, or the employer will need to print copies when required after the person has left the employment. An employer cannot assume the individual has access at home to computers to read their payslip unless the employer

has provided the necessary equipment. This means they will need to be able to view payslips whilst at work; if they don’t have a computer-based job they will have to be able to access a confidential area i.e. computer booth. Printing for the employee must be done in a confidential manner i.e. it has to go to a printer that will be restricted until the person is able to access the printer, and not just automatically print off for anyone to read, or payroll/human resources will have to offer the printing facility on request. There must be consideration of what will happen if the employee is absent (e.g. long- term sickness), where the employee has not chosen to be away from their normal workplace when the payslip would arrive (and not presuming they have access via a computer at home). It means the employer may need to revert to posting hard copies of payslips when the person is not at work to ensure that they will get their payslip on or before pay date. The electronic payslip itself does not have to show the company logo but it does need to clearly display the company name when printed, for the document to have legal status, as individuals need to prove their payslip has value. The movement to electronic payslip is not a contractual change but is a process change and as such needs consultation and clear training for staff. Employers may elect to move all employees at the same time but would need to ensure communication and that staff have proper access to the information. It is usually more effective to stagger the transfer, particularly as the improved speed and clarity of the electronic format will act as an encouragement for more staff to agree voluntarily to the move. n

Newprospectus available now

See what we can offer you

Viewonline today at @CIPP_UK


Issue 36 | December 2017/January 2018

| Professional in Payroll, Pensions and Reward |


5 minutes with…

education and training in payroll. It is most appropriate that she left a legacy to the CIPP in being instrumental in the introduction of Individual Chartered Status. Michelle’s contribution was also recognised at the CIPP Annual Awards Ceremony on 5 October 2017 where to great acclaim by the audience she was posthumously awarded the CIPP’s lifetime achievement in payroll. What do you plan for 2018? Well, we are the Chartered Institute of Payroll Professionals – and that continues to be our primary focus alongside catering to our pension colleagues. As the mission statement says, our journey is one of leading payroll and pension professionals through education, membership and recognition. During 2018, CIPP will ensure that: ● our membership and strategic activities (as set out above) which commenced during 2017 are achieved and maintained ● members see our qualifications as assistance to their aspirations and career ● our training and events offerings are up to date and informative so that they are valued and recognised not just in their line of industry but as a key component of and critical to the success of their employers and organisations, and ● we still are the ‘go-to’ organisation for all career or wishing to achieve the industry’s highest level of qualification, the MSc in Business and Reward Management, we aspire for employers to value employees who have an industry qualification which isn’t just ‘nice to have’ but a requisite in performing their career and that continuing professional development is actively pursued and maintained. Most importantly we hope that for you – CIPP members – your learning requirement never ceases. n payroll and pension professionals. Whether you are embarking on a

Ken Pullar FCIPP, chief executive officer

Tell us about your role at the CIPP? It’s been a busy first year since being appointed chief executive officer on the 1 October 2016. My role focuses on developing and enhancing the CIPP, taking responsibility for the running of the business operations, and implementing the strategic guidelines agreed with the board on behalf of the members. Could you give us a summary of 2017? There have been so many highlights in 2017. Firstly, I am so impressed with the CIPP team across every facet of our operation. All CIPP staff based both at the head office and remotely, tutors, trainers and assessors (with apologies to those I’ve omitted) have a passion for the CIPP and what it promotes and fulfil their roles in a very professional manner. I look at the quality of our events that I have attended during this year – such as the National Forums, hot topics, payroll and pensions updates – and also reflect on the precision and organisation that makes our Annual Conference and premier Annual Excellence Awards such a huge success. The event highlight for me during 2017 is sharing in the celebrations of success with our students at the CIPP Graduation Ceremony. For the training course portfolio, CIPP have taken the lead in ensuring we have the most up to date payroll and human resources legislation update course and are ahead of the game in promoting new

legislative training courses such as gender pay gap, apprenticeship levy and automatic enrolment. More recently the CIPP have created a course on the impending General Data Protection Regulation and hosted roundtable events with industry leaders to help formulate standards for the payroll profession that can resonate with the Information Commissioner’s Office. Our thinking at the forefront of all we do is about you, the members of the CIPP. Strategy wise, we have – with the full support of the board – disengaged from non-core activity. Our strategy this year has been: ● re-establishing our core identity and drivers ● setting a clear career roadmap in our education and training space ● focussing on delivery of a ‘best of class’ training provision ● improving the quality of our public- facing material ● making greater use of digital media for both education and training, and ● issuing a clearer prospectus which has been streamlined and made easier to follow. October saw the introduction of Individual Chartered Status, the highest membership level in profession. Chartered membership demonstrates individual professionalism and raises the standards of the industry. A moment of great sadness in the CIPP’s history was the passing of board member, Michelle Crook, on 10 November 2016. Michelle had a real passion for

| Professional in Payroll, Pensions and Reward | December 2017/January 2018 | Issue 36 8

Full details of events and training courses can be found at or you can email for more information. Events Horizon CIPP and AAT hot topic event 8 February London

Thanks to our event partner

The event will provide educational and interactive sessions on the latest payroll and pension legislation including the impending introduction of the General Data Protection Regulation. Why should you attend? ● Gain an update on the forthcoming changes in legislation affecting payroll, whether in practice or business ● Network with other members and speakers at the event to learn from their experiences and build your network of support ● Covers the latest hot topics to ensure you deliver a compliant service to clients ● Discuss your continuing professional development (CPD) requirements with a member of the CIPP team

For more information please call 0121 712 1013 , or to book your place please visit or email

Training courses


Date *



Date *



10 January 10 January 11 January 18 January


11 January 11 January 12 January

Introduction to statutory payments



Essential additions to payroll basics

Manchester Edinburgh


Overpayment recovery workshop


31 January

Gender pay gap reporting and HR implications


24 January


4 January

Edinburgh Manchester

9 January 16 January 25 January 23 January 9 January 9 January 10 January 17 January


5 January 11 January 11 January 16 January 18 January 12 January 18 January 25 January 30 January

General Data Protection Regulation


Payroll and HR legislation update

London London London


Holiday pay and leave

Solihull Belfast



Introduction to PAYE and NIC

Manchester Edinburgh


Professional development update - benefits changes



Introduction to payroll

12 December


* Dates are subject to change

Professional development update - statutory payments


12 January

The full list of CIPP training courses can be found at


Issue 36 | December 2017/January 2018

| Professional in Payroll, Pensions and Reward |

CIPP update

Individual Chartered Status – Michelle Crook (1973–2016) MICHELLE PASSED away suddenly, just a few days after the CIPP Graduation Ceremony in 2016. At the 2017 CIPP Graduation Ceremony, Eira Hammond FCIPPdip, CIPP chair, spoke

emotionally: “Michelle’s passion for payroll was instrumental in bringing to life the introduction of Individual Chartered Status. She would have been proud to know that she had played such an integral part in this significant accomplishment. The legacy Michelle has left will make a long-lasting difference to the Institute, as well as to the membership.” On behalf of the CIPP board of directors, Eira announced that the distinction of being recognised by the Institute as the very first holder of Individual Chartered Status is being granted posthumously to Michelle. Jill Howell MCIPPdip – deceased

IT IS with much sadness that the Institute reports the death of CIPP member Jill Howell, age 46. Jill, who was payroll manager at Brighton University, is believed to have been killed on the night of 25 October or the morning of 26 October. She was found fatally stabbed at her home in Brighton. David Browning, age 51, of Seaford, who worked with Jill, has been charged with her murder. Jill had worked in payroll across Sussex, including at the Cats Protection in Chelwood Gate, Palmer and Harvey in Hove, and Nannytax in Brighton.

Jill’s family paid tribute to her: “Jill was a kind, gentle and loving sister, aunty and friend. We are shocked and heartbroken by her loss. She touched many lives in her volunteer work with the Samaritans and was always helping others. She lived life to the fullest and was dearly loved by her friends and family.” CIPP member Helen Harvey MSc FCIPPdip said: “She was a dear friend and colleague. All of us are deeply shocked and saddened that our dear friend has been so cruelly taken from us, she will be deeply missed. She was so full of life, supported her friends through tough times and always had a beautiful smile.” Jill was an enthusiastic fan of Brighton and Hove Albion FC. A tribute to her was announced and a one-minute silence observed at the club’s home match on Sunday 29 October.

CIPP Graduation Ceremony THE INSTITUTE’S annual ceremony was held at the Symphony Hall, Birmingham on Friday 10 November, bringing together family members, friends, tutors, CIPP staff and dignitaries to celebrate the success of almost 300 CIPP students and to recognise the highest achievers. Speakers included: Eira Hammond FCIPPdip, CIPP chair; Ken Pullar FCIPP, CIPP chief executive officer; Helen Livesey, business director, Hays Payroll Management; and Peter Robinson of Heart of Worcester College. Master of ceremonies was Elaine Gibson MSc FCIPP FHEA MCMI, CIPP education director. Sponsors of the ceremony were Cintra HR & Payroll Services, Hays Payroll Management and the International Association of Bookkeepers. Further information and images can be found in the Graduation supplement accompanying this issue of Professional in Payroll, Pensions & Reward .

Correction IN THE article ‘GDPR – Eat the elephant’, which was published in the September issue of Professional in Payroll, Pensions & Reward, the period by when information must be provided was erroneously shown as 21 calendar days (see second para under ‘Individual’s rights’ on the second page.) This should have said that the information is to be provided within one month. The Editor thanks those who drew this to his attention.

| Professional in Payroll, Pensions and Reward | December 2017/January 2018 | Issue 36 10

Professional development insight

Succession planning

Karen Greenbaum, president and chief executive officer of the AESC, discusses leveraging Gen X and Millennial talent

I n the Association of Executive Search and Leadership Consultants’ (AESC’s) report Executive Talent 2020 (http://, the number one challenge forecast by senior executives in five years was aging demographics. Today’s leaders across sectors look at their current senior talent and harbour anxiety about what happens when so many reach retirement age. Coupled with future concerns about globalisation and competition for top talent, it’s no wonder that succession planning is a critical concern for today’s C-suite (e.g. chief executive) and boardrooms. Many thought-pieces have been written about today’s generational differences in the workplace, and a looming talent cliff as Baby Boomers continue to retire en masse in developed markets around the globe. A common perception shared by today’s business leaders is that there is not enough Gen X and Millennial talent prepared to lead and occupy all those vacancies in the C-suite and boardrooms. So, what can businesses do to attract, retain and develop this critical group of next-generation leaders? To better understand how organisations can prepare and create a strong competitive advantage by capitalising on the strengths and capabilities of next-generation leaders, AESC recently conducted a survey (http:// of more than 850 business leaders worldwide, across industries and geographic markets. What we found was a level of anxiety as business leaders worldwide struggle with a climate of constant uncertainty and lightning-fast change, in a new world order that feels fundamentally different from what came before. Yet, beneath this anxiety, we discovered a vision for tomorrow’s global business with new opportunities brought by next-generation executives. Business leaders are looking to the next-generation to drive change and foster innovation. Here’s what we found out about Gen X and Millennial talent: ● Next-generation executives are change agents – Gen X and Millennial

talent both offer qualities that are ideal for leading change, ranked in AESC’s survey as the top leadership quality of next-generation executive talent. Both generations have experiences of heightened uncertainty and sweeping change, and thus both are comfortable in climates of fast pace and instability. They are fast adopters of new technology. Gen X was the first generation to grow up with personal computers and seamlessly adapted from analogue to digital technology, while Millennials have grown up immersed in a digitally connected society. ...succession planning is a critical concern for today’s C-suite... Many Gen X leaders are well-positioned to drive digital transformation in their organisations, understanding the experiences of both Baby Boomers and Millennials who have grown up on either end of the digital divide, so instilled with the empathy and emotional intelligence required to rally teams and foster a culture conducive to enterprise-wide shift. Millennial leaders are well-positioned to pick up where Gen X leaves off and drive digital to a new level of true integration across all business functions. ● Next-generation executives are entrepreneurs – Business leaders look to the next-generation for their entrepreneurial abilities, ranked in AESC’s survey as the second highest quality next-generation talent has to offer. C-suite leaders know their organisations and industries depend on innovation, but that innovation becomes increasingly difficult in today’s rapidly changing climate. Next-generation leaders bring experiences aligned for innovative and entrepreneurial thinking, with both Gen X and Millennial leaders as a group more diverse than their Baby Boomer predecessors. This allows them to more

readily bring diverse perspectives and a wider range of fresh thinking and innovation. ● Next-generation executives are bridge builders – Both Gen X and Millennials offer leadership qualities conducive to collaboration. While Gen X is well-known for its individualistic streak, Gen X leaders are building bridges between their Baby Boomer and Millennial colleagues, both as conduits for digital transformation and as developers and mentors of their Millennial workforce, accelerating Millennials to take on leadership roles. Millennials as a generation are well- known for their preference for collaboration, and Millennial leaders will thrive in flat, dynamic organisations with few formal hierarchies. Next-generation executive talent is values- driven and prioritises transparency. Gen X leaders exude no-nonsense characteristics and shun unnecessary process, preferring transparent methods and protocols, while Millennial leaders will bring life experiences centered on transparency and a culture of sharing. This bent toward transparency and values positions next-generation executive talent as internal and external bridge builders among their organisation’s various stakeholders: customers, shareholders and employees. Today’s C-suite executives understand the imperative for agile and entrepreneurial leadership that can shake up outdated approaches. They seek talent that is empathetic and combines critical thinking with an innovative mindset, and increasingly, they look to the next-generation to get it. While succession planning remains a critical concern for today’s business leaders, today’s executives also realise there are leadership attributes brought by Gen X and Millennials waiting to be tapped to overcome top business challenges, from globalisation to digital transformation and new markets. To learn more about next-generation leadership and how to best attract, retain and develop Gen X and Millennial leaders, see The New Wave: Next-Generation Executive Talent ( n


| Professional in Payroll, Pensions and Reward |

Issue 36 | December 2017/January 2018


Diary of a student…

Jennifer Clare MCIPPdip Payroll Officer, AECOM

been great, making themselves scarce so I could have quiet time to read all the material and type my assignments. A very good friend who is a payroll manager offered to mentor me through the course and would meet with me to go through new assignments and help me plan out what I was going to write about, which was a great help. As soon as the reading material was uploaded to the portal, I had to print and start reading it and try to do a couple of hours each night. I had to have the material read for the module review days. It did feel like my life was on hold at times because I planned everything around the module review days and tutorials; but I knew it would be worth it. Did the fact that the CIPP is Chartered or recognised within the industry influence your decision to enrol with the CIPP? And were there any particular modules of interest prior to enrolling? Yes, definitely; the Foundation Degree was recommended to me by my manager. I particularly enjoyed my third year which was all assignment based. Year two there were a couple of exams which I found stressful. The modules that really interested me were improving services and operations, as these made me look at the service I was providing for my customers and who they were. I also enjoyed flexible benefits, finance and budgets too. For someone who is thinking about studying for a CIPP qualification what would your advice be to them? Go for it! It is hard work and can be stressful at times, but it is so worthwhile. You will meet some amazing people on the course who will support each other and make some friends for life. Graduating at the end makes it all worthwhile. n

Can you give us a brief background into your life? I live in the north west of England with my husband Chris. Outside of work I enjoy going to the gym. Our favourite place in the world is St Ives in Cornwall – we try and holiday there every year. At weekends I enjoy nothing more than walking to our local pub and sampling the new gins they have in stock. Can you give us an insight into your career and qualifications background? I started working at age sixteen on a youth training course in a travel agency. I passed both my COTAC and NVQ3 qualification and stayed in the business for five years. After this I worked in some administration roles until offered an opportunity at a small bookkeeping business where I enjoyed seeing the process from start to finish each week. My manager encouraged me to take a bookkeeping course to open opportunities which I did at night college and passed. Before AECOM I worked for a civil engineering business as an accounts assistant. When an opportunity presented itself to cover payroll I jumped at the chance and was excited to learn something new. This was when I realised payroll was something I really enjoyed. I currently work for AECOM in Warrington running one UK payroll and three modified payrolls. I have been with the business for seven years and have my Foundation Degree.

Why did you choose to study the Foundation Degree? I had been working at AECOM for five years in payroll and had been to a couple of CIPP day courses. My manager at the time asked if I would be interested studying for the CIPP Foundation Degree; she had completed the course and said it had opened so many doors for her. We discussed what was involved, that I would have to spend weekends and evenings studying, I would get support, and that it is a recognised qualification within the industry. It seemed like the right time to gain the skills and knowledge I needed to progress my career. How important is this degree in relation to your career? It has been very useful in my current role through building my knowledge and skills and has given me the confidence to get involved in projects within payroll. I was a key member of the team for transitioning one particular payroll from one software system to another, and used this experience when writing my work-based project. Most of my assignments I could relate back to this project such as understanding the customer and improving services and operations. How did you cope with the work life balance and your study? My employer AECOM has been very supportive helping me get onto the course and with study days too. Colleagues within my office were happy to help by proof- reading my assignments and helping me tweak them where needed. My family have

| Professional in Payroll, Pensions and Reward | December 2017/January 2018 | Issue 36 12

This qualification sets out to ensure an in-depth understanding of payroll, and the complex payroll legislation involved, and also provides management skills including performance, time, project and operational management Foundation Degree inPayroll Management Join over 15,000 * qualified payroll professionals in the UK

Professional development insight

Continuing professional development

Why CPD is important Continuing professional development (CPD) is a combination of approaches, ideas and techniques that will help you manage your own learning and development. This is an important aspect of your career as it demonstrates to yourself and your organisation that you are developing as an individual and as an employee, to improve and learn. From boosting your confidence to strengthening your professional credibility, CPD makes your working life more interesting. It can accelerate your career development and is crucial for your CIPP membership. What’s new? We have recently updated the CPD recording tool on the CIPP website to make it even easier for you to record your CPD. We have introduced a new step where you set learning objectives for you to log your CPD against. Any CPD activity that you record will be measured by our points system. We encourage all CIPP members to evidence CPD as part of their membership and the CIPP membership team make continuous spot-checks to ensure you are doing so. The evidencing of CPD activity is especially important if you are working towards Chartered membership so make sure you take the time to log any form of learning or development on your record to ensure your membership level is maintained.

How do I log CPD? 1. Log into your ‘My CIPP’ members’ area. 2. Find ‘My CPD’ on the side menu. 3. Set your learning objectives on the main CPD page. 4. Click on the blue box ‘Add a new record’. 5. Complete the form, record your activity and click ‘submit’. The main CPD page will keep a running total of the points you have recorded during your current membership year. Full details of CPD-related activities and points can be found by clicking on ‘How many points will I get for my CPD activity?’ at What can I log as CPD? Any form of learning or development that benefits you in your professional environment. If you have learned something new, then this is CPD. Completing each activity equates to various CPD points. Examples include: ● using the CIPP’s advisory service (1 point) ● reading News On Line, Professional in Payroll, Pensions and Reward or another publication (see table) ● attending training courses and/or events (3–10 points, depending on the event). n Contact us If you require any help with your CPD please email or call 0121 712 1073. If you would like to discuss your CPD further, the CIPP also offer face to face appointments at all of our events.

Spring enrolments now open

Delivered in conjunction with

Reading material that reviews or offers new information that expands the individual’s understanding or knowledge Professional in Payroll, Pensions and Reward or other professional magazine Technical articles, online or paper e.g. blog/newspaper, CIPP News On Line email


Maximum per year

Enrol now at or email for more information

1 per issue


1 per issue


Self-learn book


CIPP Policy News Journal

1 per issue



Issue 36 | December 2017/January 2018

| Professional in Payroll, Pensions and Reward |

*correct at time of publication

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56

Made with FlippingBook flipbook maker