For our last issue of the year, 04:05 focuses on positive change and the powerful ways new technologies can intersect with the skills and knowledge of global payroll professionals.
04:05 GLOBAL PAYROLL EVOLVING PAYROLL How Payroll Maturity Builds Stronger Businesses
Issue 18 I 2025
GLOBAL MOBILITY
BETWEEN TWO WORLDS Why Earned Wage Access Fits Türkiye’s Moment
A WAKE-UP CALL FOR EMPLOYERS South Africa’s Parental Leave Ruling
What Employers Need to Know About Reforms
04:05 FOREWORD
Reflecting on 2025
A s 2025 draws to a close, it’s a good moment to take a breath, step back from the melee and reflect. It’s been a year full of challenges, change, and moments that tested our resilience but through it all, global payroll professionals have kept things running, steadying the ship for the organisations we support and helping employees feel more confident, even in choppy waters. It’s also the time to notice and celebrate our wins, big and small, and those of the colleagues around us. Our focus this issue is positive change: Ayşe Nazmiye Uça examines Why Earned Wage Access Fits Türkiye’s Moment ,
Melanie Pizzey curiosity, dedication, and drive make this community what it is. Here’s to a well-deserved pause and all the good things ahead in 2026! Jérôme Philipps shows How Payroll Maturity Builds Stronger Businesses , and Sam Barnes shares his insights into Flipping the HR Script with an Employer of Record . What we do every day touches real people, real teams, and real business outcomes. To everyone who attended or supported a GPA event, joined a webinar, or spent time advancing your knowledge with us this year…thank you. Your
Melanie Pizzey GPA CEO
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04:05 CONTENTS
12 EMEA GLOBAL MOBILITY The UK’s 2025 immigration and tax reforms 28 GLOBAL BETWEEN THE LINES CEO of DNA Employer of Record Anton van Heerden 38 APAC SOUTH AFRICA’S PARENTAL LEAVE RULING Reshaping parental leave in South Africa
50 APAC LAW IN REAL LIFE The annualised salary that didn’t add up 64 GLOBAL GREAT NEWS! Flipping the HR script with an Employer of Record 68 GLOBAL EORS IN 2026 What enterprise buyers want and how those that innovate can deliver it
OPTIMISING GLOBAL OPERATIONS How payroll maturity builds stronger businesses
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REGULARS
06 GLOBAL NEWS Interactive global payroll news 74 GLOBAL DIARY OF AN HR MANAGER 76 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 78 APAC ASIA BRIEFING Overview on Asia news 80 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 82 GLOBAL FIND A VENDOR
18 GLOBAL BEHIND THE PAYSLIP: The payroll before Christmas: A global tale
08 EMEA BETWEEN
TWO WORLDS Why earned wage access fits Türkiye’s moment
44 AMERICAS LATEST FROM THE STATES: A quick guide to key U.S. payroll figures for 2026
A comprehensive list of suppliers to the global payroll industry
The GPA , 49 Greek St, Soho, London W1D 4EG. Tel: +44 (0)203 871 8870 Melanie Pizzey - CEO and 04:05 Executive Editor: melanie@gpa.net Rich Robins - 04:05 Designer: hello@megandmore.co.uk Hayleigh Blinkhorne - events/vendors/advertising: hayleigh@gpa.net General enquiries/mentor scheme/training : - info@gpa.net Michael Baer - US contributor: mike@gpa.net Nilufer Gul - GM APAC/Australia: nilufer@gpa.net Tel: +61 (0)413 749 714 CONTACTS
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WHY RESILIENT PAYMENT PROCESSES ARE INTEGRAL TO GLOBAL PAYROLL
This white paper, produced in partnership with Currencies Direct, interrogates how secure, compliant, and efficient cross-border payroll payments can support global workforce stability. Through practical strategies and real-world case studies, we highlight how resilient payment frameworks mitigate risk, ensure compliance, and strengthen trust, helping organisations navigate complexity and deliver payroll with confidence in an ever- evolving global payments landscape.
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Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more. 04:05 GLOBAL NEWS
France
US
UK
Canada
Teachers’ pensions squeeze education budget Read more...
IRS to deploy Salesforce AI agents Read more...
Québec to prevent workplace sexual violence Read more...
HMRC cryptoasset reporting rules for 2026 Read more...
Australia
Oman
Global
India
‘World first’ minimum wage for delivery drivers Read more...
Expats can obtain 10-year resident cards Read more...
Strada and Syndio launch AI-driven
Four new labour codes come into force Read more...
pay solution Read more...
Liberia
Global
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
South Africa
Workday expansion of Workday GO Read more...
Lofa University officials cleared of payroll padding Read more...
Over 8,000 high- risk ghost worker cases flagged Read more...
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Why Earned Wage Access Fits Türkiye’s Moment Türkiye has always stood between worlds on the map and in spirit. It sits somewhere between Europe’s order and Asia’s endurance.
Ayşe Nazmiye Uça is the Founder and Chairman of the Turkish Payroll Association and established Turkey’s first payroll outsourcing company 26 years ago. Her company, Datassist, leads the market in technology-centered payroll services, catering to Fortune 500 companies and major Turkish corporations. Datassist excels in Regulation Technologies (RegTech) and continues to expand through strategic investments and business partnerships, aiming to offer comprehensive services in an evolving market. In 2024, Ayşe ranked 20th among Turkey’s top 100 female founders by Fast Company magazine, based on company turnover. Her life purpose is to shape organizations, create new opportunities, and guide her employees toward achieving their career goals. 08 I 04:05
T o the west, there is structure and speed. To the east, there is patience and survival. And right in the middle, a country that keeps shifting its weight, never fully settled. That balance is visible in the economy, where the push toward European standards meets the pull of local reality. A simple question lies in that friction: what does a salary really mean? In Türkiye, it’s no longer simply what lands in a bank account at the end of the month. It’s what keeps life from falling apart.
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Every reform, every price change, every pay cycle is another quiet conversation between effort and hope. These days, when people are paid matters almost as much as how much they’re paid. The Türkiye Reality and the New Meaning of Salary Numbers tell one story, but not the full one. About forty per cent ISSUE 18 GLOBAL PAYROLL MAGAZINE
Every reform, every price change, every pay cycle is another quiet conversation between effort and hope.
of Türkiye’s workers earn the minimum wage, and nearly eighty per cent earn no more than half again above it.
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For many, raising wages just isn’t possible. So, the focus shifts. Not how much, but when. Timing starts to matter as much as value. Access to what’s already earned becomes its own kind of fairness. The Beginnings of Earned Wage Access in Türkiye The idea of earned wage access, or EWA, allowing people to draw on money they’ve already earned instead of waiting for payday, didn’t appear as a shiny Western import. It grew quietly out of a need and from a Turkish way of thinking that’s always linked to fairness and timing. It’s the sort of idea the Turkish folk philosopher Nasrettin Hoca would’ve loved. His stories, still told in village courtyards and coffeehouses, hide truth inside laughter. In one tale, a neighbour comes to collect a debt. Hoca smiles and says, “Come back next week.” The neighbour groans. “Hoca, you always say next week.” Hoca nods. “Of course. That’s when money is most valuable, when I don’t have it yet.” The neighbour leaves muttering, and everyone laughs, but the lesson
If an employee has already earned their pay, why must they wait to use it? Inflation makes time expensive. Waiting costs money.
Across Europe, the minimum wage ranges from approximately €800 to €1,000 per month. As of 2025 in Türkiye, it’s about 22,104 TRY, roughly €708. The gap is not only about money. It’s about time, access, and what feels possible. According to TÜİK (Turkish Statistical Institute), the annual inflation rate in January 2025 was 42.12%. ENAG (Inflation Research Group) has it at 81.01%. Even though the truth lies somewhere in between, for most people, the effect is the same. Their pay loses value faster than they can spend it. Many have already used next month’s wages before payday even arrives. The Employer’s Reality: Shrinking Margins Employers feel the pressure too. As costs rise, the exchange rate twists, and new rules arrive. Even strong businesses are being squeezed.
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stays. Value is never still; it changes with time and need. Centuries later, the same question appears again, only now in payroll meetings instead of a marketplace. If an employee has already earned their pay, why must they wait to use it? Inflation makes time expensive. Waiting costs money. Gradually, payroll specialists, technologists, and banks began testing systems that could enable verified pay to move sooner, securely, without disrupting the monthly rhythm altogether. Early trials showed that wages could flow more freely, more like life itself. It wasn’t just a technical fix. It was cultural. It turned earning into something alive and responsive, not frozen until a date on the calendar. In its own way, earned wage access in Türkiye continues Hoca’s old wisdom: fairness isn’t only about what’s owed but when it reaches the hands that earned it. The Beginning of a New Financial Behaviour The story of earned wage access in Türkiye isn’t about invention. It’s about the quiet effects that follow. In the first pilots, one word came up again and again from workers: rahatladım , I feel relieved.
In the first pilots, one word came up again and again from workers: rahatladım , I feel relieved.
A small word with a long shadow. It meant fewer overdue bills, a calmer home, and the ability to plan a week ahead instead of a day. For employers, the change turned out to be more than an employee perk. It became a kind of respect. Teams under less strain worked better, stayed longer, and argued less. One manager said it best: “It isn’t generosity. It’s common sense.” Earned Wage Access has just begun in Türkiye, thanks to the collaborative efforts of payroll experts, financial thinkers, and technologists who recognise that payroll is more than just arithmetic. It’s people, rhythm, and trust. The future of work won’t be measured only by how much people are paid, but by when they can have what they’ve already earned.
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The Changing Landscape of Global Mobility: What Employers Need to Know About the UK’s 2025 Immigration and Tax Reforms Global mobility continues to evolve at pace, shaped by geopolitics, workforce trends, and a tightening compliance environment. As organisations increasingly deploy talent across borders, governments are reassessing their approaches to immigration, tax policy, and workforce regulation. The United Kingdom is one of the most prominent examples of this shift. With major immigration reforms scheduled for 2025 and a sweeping overhaul of the taxation of foreign income, employers must prepare now for a new operating environment.
Saul Howerton is Vice President and Global Head of People Advisory at Vistra. With over 20 years of experience in consulting, operations, and finance, he specialises in HR, global mobility, and back- office outsourcing, helping high-growth companies streamline operations and ensure local compliance across Vistra’s 100+ jurisdictions to drive sustainable growth. Luigi Nicoletta is Director of Global Mobility Advisory at Vistra and a qualified international tax adviser (ADIT). With nearly 20 years of experience in international operations and corporate compliance, Luigi helps clients expand into new markets, manage cross-border
expatriate assignments, and align global growth with regulatory and tax frameworks. 12 I 04:05
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A New Era for UK Global Mobility Policy
F rom 2025, the UK government will introduce a combination of immigration tightening and tax restructuring
aimed at recalibrating the country’s approach to international talent. The motivation is twofold: 1. Reduce net migration
and increase domestic labour market participation, and 2. Modernise the UK’s tax regime for internationally mobile individuals.
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These changes make it more important than ever for employers to assess the full tax profile of their mobile population and to identify who may be affected from April 2025 onward.
For organisations with international operations,
understanding how these changes interact is essential for forward- looking mobility strategy.
The 2025 UK Immigration Proposals – A Tighter, More
These reforms are expected to reshape assignment planning, compliance processes, and how employers assess the viability and cost of deploying staff into the UK. For organisations with international operations, understanding how these changes interact is essential for forward- looking mobility strategy. The Foreign Income and Gains (FIG) Regime – Eliminating the Remittance Basis & The Financial Impact on Long-Term Assignments Launching on 6 April 2025, the FIG regime represents one of the most significant changes to the UK’s taxation of foreign income in
decades. It replaces the long-standing
remittance basis with a more modern, residence- driven model. Global mobility leaders should be aware that the FIG regime will influence: Tax equalisation and tax protection approaches for mobile employees Assignment costs, particularly for long-term inbound assignees Talent decisions, as individuals assess the competitiveness of the UK compared with
Selective System Alongside tax reform, the UK is introducing new immigration policies designed to significantly restrict access for lower- skilled and lower-paid workers, while refining the Skilled Worker route to focus on higher qualifications and salaries. 1. Skilled Worker Visa Requirements Increase Dramatically From July 2025, the minimum salary threshold for a standard Skilled Worker visa increased to £41,700, with additional uplifts applied across specialist categories. Key measures include: Most Skilled Worker
alternative locations Structured mobility programmes, including commuter assignments, short- term rotations, and permanent transfers
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roles must now require degree-level qualifications. The “new entrant” salary discount is being narrowed and restricted. Roles not requiring degree-level skills are now only eligible under a new Temporary Shortage List. Individuals in shortage roles cannot bring dependents and are no longer eligible for lower salary thresholds or visa fee reductions. These changes significantly reduce the number of internationally mobile candidates eligible for sponsorship in the UK. 2.Adult Social Care Route Closed to New Applicants A particularly impactful change is the closure of the adult social care immigration route to new entrants from 22 July 2025. Although extensions are available until 2028 for current visa holders, this will reshape recruitment in a sector historically reliant on international talent.
These changes significantly reduce the number of internationally mobile candidates eligible for sponsorship in the UK.
3.Longer Routes to Permanent Residence
members will need to meet heightened English language standards, not just main applicants. This may limit the attractiveness of the UK to families considering relocation. 5.Tougher Employer Compliance and Workforce Planning Requirements Employers hiring through the Temporary Shortage List must: Provide detailed workforce development plans Demonstrate tangible efforts to hire and train UK-based workers Meet enhanced compliance checks
The qualifying period for Indefinite Leave to Remain (ILR), commonly known as settlement, is expected to increase from five to ten years for most migrant categories. This means: Longer periods on
temporary visas More frequent visa renewals for employees Higher long-term immigration costs
For employees using the UK as a long-term career base, this shift may influence mobility decisions. 4.Stronger English Language Requirements For the first time, dependent family
and reporting requirements
These measures align with the UK’s broader push toward labour market self-sufficiency.
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3.Greater Complexity in Long-Term Mobility Strategies The extended settlement timeline and English language reforms may dissuade some employees from long- term UK placements. Employers may see a shift in preferences toward short-term or rotational assignments rather than permanent transfers. 4.Interplay with the FIG Regime and Tax Planning Because immigration and tax reforms are occurring simultaneously, employers must consider: Cost projections for inbound assignments Cross-border tax planning, especially for globally mobile executives The attractiveness of the UK as a location for business hubs and talent clusters Together, the changes create a more stringent - but potentially clearer - framework for UK-based mobility planning.
These measures align with the UK’s broader push toward labour market self-sufficiency.
6.The Temporary Shortage List – Highly Restricted and Time- Bound Replacing the open- ended Shortage Occupation List (SOL), the Immigration Salary List (ISL): Applies only to roles below degree level Is intended to be temporary and reviewed frequently reductions, and certain immigration flexibilities This dramatically narrows the scope for employers Removes access to dependents, salary to rely on international recruitment for lower- level roles. Strategic Implications for Employers and Migrants The 2025 reforms collectively signal a more
challenging environment for employers moving talent into the UK. Key impacts include: 1. Increased Costs and Reduced Eligibility The higher salary thresholds, degree- level requirements, and stricter visa conditions will immediately reduce ensure all Certificates of Sponsorship accurately reflect the new rules or face visa refusals. 2.Earlier, More Rigorous Workforce Planning Organisations will need to incorporate the pool of eligible global candidates. Employers must immigration-eligibility screening earlier in the hiring and assignment
planning process. Internal mobility
schemes should also be reviewed to reflect the new criteria.
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Transform your payroll future with fresh perspectives, regulatory confidence, and emerging tech. A space for payroll professionals to collaborate, innovate, and shape what’s next. The GPA Payroll Summit aims to share crucial information to help Payroll and HR professionals run their UK, In-country or Global payroll departments more effectively.
04:05 GLOBAL
The Payroll Before Christmas: A Global Tale Behind the Payslip: Real Stories from Payroll Heroes
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.
Once upon a December... Sarah stared at her computer screen, a slight smile playing at her lips despite the chaos. December 15th. The dreaded date was circled in red on her calendar, but this year felt different. This year, she was ready.
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W ell, as ready as anyone in payroll ever feels in December. “Right then, Christmas bonuses,” she muttered. “Let’s dance.” Her phone buzzed. A message from the payroll professionals’ group, a lifeline of solidarity she’d joined six months ago. People from all over the world, all going through the same December madness.
The Workshop Springs to Life Three streets away, Priya gathered her payroll team for their weekly stand-up. She’d decorated the meeting room with fairy lights and a banner that read: “DECEMBER: WE’VE GOT THIS.” “Morning!” she announced brightly. “Status update, how are we feeling?” Marcus, the newest team member,
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differently. Yes, it was intense. But it was also the month where payroll professionals got to be Santa’s real helpers, making sure people got their Christmas bonuses, their holiday pay, everything they needed to payments,” Priya reminded her team. “We’re making Christmas possible for 5,319 families. We’re the reason someone can afford that massive turkey, tackle the big Christmas food shop without panic, buy presents for their kids. That’s pretty special.” The Global Family actually enjoy the season. “We’re not just processing Sarah refreshed her group chat. Messages were flying in from around the world. Ahmed in Dubai had sent a laughing emoji: “Good luck to everyone panicking about Christmas! I’ll be here processing regular payroll and wondering what all the fuss is about ” It made Sarah pause. She’d never really thought about it before, that December was just... December in so many places. That her stress and excitement were completely foreign to huge parts of the world. And even more humbling? Some people couldn’t
grinned. “Terrified but weirdly excited? Is that normal?” “Completely normal,” laughed Jenny. “That’s the December feeling.” “Christmas is a busy period of extra work, requiring careful planning to handle early pay dates, bonuses and any extra payments to go through this month, all whilst adhering to strict deadlines and most of all trying to avoid errors,” Sobia, a payroll legend from another company, had messaged the group chat earlier. “It’s basically like a nightmare before Christmas hahaha! I always feel better once December is out of the way, once the payrolls have been run.” Dan had chimed in shortly after: “The processing windows are brutal in December, aren’t they? Split payruns, multiple paydays, and the pressure is through the roof. Yes, payroll accuracy is always vital, but December? It’s different. People are waiting for this pay more than any other month, and if something goes wrong, good luck getting bank support over the holidays. It’s terrifying and rewarding in equal measure. But that satisfaction when it all lands perfectly? Nothing beats it.” But Priya preferred to think of it
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Pour homme. Pour femme. Pour Pay Day.
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04:05 GLOBAL
celebrate Christmas even if they wanted to. “Sending wishes to everyone, wherever you are and whatever December means to you,” she typed. “We’re all in this together, even if we’re in completely different versions of ‘this.’” A flood of hearts and thumbs up Back at her desk, Sarah dove into her bonus calculations. She was a one-person payroll department, which meant there was no one to share the load with. But being solo didn’t mean being alone. When she hit a snag with a tax code, she posted in the forum. Three people responded within minutes. When her bonus spreadsheet formula looked wonky, she called her friend Hollie, another payroll professional, who talked her appeared immediately. The Solo Flight through it whilst simultaneously processing her own company’s payroll. “We’ve got each other’s backs,” Hollie reminded her. “Even if we’re not in the same office.” The payroll community was like
The payroll community was like a secret society of people who understood the unique pressure of making sure everyone else got paid correctly, on time, every time.
a secret society of people who understood the unique pressure of making sure everyone else got paid correctly, on time, every time. The Magic Happens December 20th arrived, and with it came the final submission deadline. Sarah had checked everything twice. Then three times. Then once more for good luck. She hovered over the “submit” button, took a deep breath, and clicked. Done. Across town, Priya’s team did a countdown together. “Three... two... one... SUBMIT!” They erupted in cheers, Marcus jumping out of his chair like he’d scored a winning goal.
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almost two weeks early this year, a generous gesture from the company to help staff with their Christmas shopping. It felt good in the moment, watching the gratitude flood in. But she’d been around long enough to know what came next. “January is going to be interesting,” she messaged Dan in the group chat. “Let me guess,” Dan replied. “Already getting requests for advances and early payments? Happens every year when companies pay early in December. Staff stretch their pay over six weeks instead of four, and by mid- January, they’re struggling.” “Exactly that. Any advice?” “Tell your bosses this,” Dan typed. “If you’re paying early in December, pay a week early in January too. Give people two five-week pay periods instead of one massive six-week gap. It’s manageable for them, and you won’t be drowning in emergency payment requests.” Sarah sat back, impressed. Another lesson learned from the payroll community that had her back. She exhaled deeply and allowed
“We did it!” Jenny shouted. “Christmas is saved! The turkeys are funded!” It was dramatic, sure, but it was also true. Without payroll running smoothly, Christmas for hundreds of people would be very different. No bonuses for presents. No early payments for travel. No certainty that the money would be there for the Sainsbury’s delivery slot they’d booked back in October. Payroll professionals are the invisible backbone of Christmas. The Waiting Game December 23rd. Payslips would drop in the morning. Sarah’s phone sat on her desk, waiting for the inevitable queries. “There’s a strange sense of relief once all the payslips go out/payday has come and you’ve dodged enough time where the queries would have come in,” Hollie had told her. “Once you know that time has passed, you can start to relax and unwind.” The morning brought a trickle of emails, nothing major. By lunchtime, Sarah’s inbox was quiet. But Sarah knew something else was brewing. She’d paid everyone
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herself a small celebration, reaching for the last Purple One in the Quality Street box. She snapped a photo and sent it to the group chat: “WE SURVIVED DECEMBER! ” The responses poured in. Photos of other payroll professionals in festive jumpers, raising mugs of tea in victory. Some were celebrating Christmas. Some were just celebrating getting through another month. All were Here’s the thing about the Christmas story we all know: Santa swoops in, delivers the magic, and disappears. But the real magic? That’s created by people like Sarah, Priya, Marcus, Hollie, Sobia, Dan and payroll professionals everywhere who make sure the behind-the-scenes machinery works perfectly so little Timmy gets the toy he circled in the Argos catalogue because Mum and Dad’s overtime was processed with precision. You’re the ones ensuring bonuses land in time for shopping. Early payments arrive for families travelling home. Everything celebrating each other. The Real Story
balances so everyone else can enjoy their holidays, tackle the big Christmas food shop without worry, and maybe even treat themselves to that fancy cheese board from M&S. work alone. Some work in teams. Some work where Christmas is everywhere, and some where it doesn’t exist at all. Some of you are celebrating, some aren’t, and some can’t, and yet you all make it work for everyone else. And you do it in all kinds of circumstances. Some of you Whatever December means to you, frantic festive chaos, quiet normal month, or something in between, you show up for everyone else. You process the payments that become someone’s Christmas. You get it right when there’s no room for error. You’re not just processing data. You’re enabling joy, celebration, and security for thousands of people. Some were celebrating Christmas. Some were just celebrating getting through another month. All were celebrating each other.
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Sarah laughed and typed her response: “Wouldn’t miss it for the world. You’re all absolute legends.” Because that’s what they were. Not elves. Not sidekicks. Not invisible workers in the background. Legends. Every single one of them. So, this December, whether you’re celebrating Christmas, working through another regular month, or somewhere in between, take a moment to acknowledge what you’ve achieved. Look around at your colleagues, in your office or across the world in your group chats and remember you’re part of something special. You’re a huge part of the reason Christmas happens for so many people. You’re the reason pay arrives on time, every time, even when December tries its best to create chaos. You’re payroll professionals. And that’s pure magic. Now go enjoy your well-deserved break, you’ve absolutely earned it. The End (Until Next December)
You’re not just processing data. You’re enabling joy, celebration, and security for thousands of people.
The Happy Ending On Christmas Eve, Sarah logged off her computer with a genuine smile. The payroll was done. The bonuses had landed. The queries had been answered. Somewhere out there, someone was loading their shopping trolley with Brussels sprouts and selection boxes. Someone else was wrapping presents bought with their bonus. Another person was boarding a train home, ticket paid for with their early payment. All because payroll had done what payroll always does. Her phone buzzed one last time. The group chat had exploded with festive messages from around the world. “Merry Christmas from those of us celebrating!” “Happy holidays to everyone, wherever you are!” “Thank you for being the best payroll community ever!” “Same time next December? ”
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Priya is a hero She can’t fly! but every month, she makes sure everyone gets paid, on time and without error. Payroll professionals are the quiet force that keeps businesses moving, yet their vital work o en goes unnoticed. Vistra changes that. Our tech and in-country experts help payroll teams avoid risks, gain peace of mind, and manage global workforces with confidence, processing 11M+ payslips a year across 170+ countries.
vistra.com/global-payroll
04:05 INTERVIEW
Between the Lines Anton van Heerden
Anton van Heerden is a South African entrepreneur and CEO of DNA Employer of Record (DNA EOR) - one of the first companies enabling South Africans to work for international companies while staying on home turf. He’s been in the payroll and HR space for more than 30 years (formerly as Executive Vice President of Sage Africa & Middle East). Anton’s career is deeply rooted in South Africa’s growth story. He built and led VIP Payroll, which was later acquired by Sage, where he led a multinational team before launching DNA EOR. His mission is to help South Africans access global opportunities safely, compliantly, and without having to leave home. Today, DNA employs over 500 South Africans who work for companies across the world, from the U.K. and the Netherlands to the U.S. and Andorra.
This interview has been edited for clarity.
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04:05 INTERVIEW
GPA: What got you into this area of payroll and HR? Tell us a little bit about your professional journey. Anton van Heerden: I must start with my father. He was an engineer who became involved in the computer industry in the 1970s, and he and a colleague developed a payroll system in South Africa. In those days, this was revolutionary, showing payslips on a screen and all. They called it VIP Payroll. After I left school in the 1980s and became a CPA, I worked with Deloitte for a few years when my father asked me to join his payroll business, which was still fairly small. There were maybe three other payroll businesses in South Africa at
that time, all of equal size. In the early 1990s, we basically grew it to become the largest payroll business in South Africa. Although technology was at the core, we saw the opportunity to provide additional services. We had a very specific strategy to transform the company into a “services business” rather than a “technology business,” with a people-centric focus. We provided training courses and seminars and consulting, and that resulted in the phenomenal growth that we experienced over probably a decade. At our height, we had 2/3 of the payroll market in South Africa. Also, having that people-centric approach helped us to be awarded an employer of choice three years in a row in South Africa. In the early 2000s, we sold the company to Sage, and I became an executive vice president with that firm. Shortly after I left in 2017, some of my former colleagues and I started a payroll business and called it DNA. About five years ago, we moved into the employer of record business, focusing on providing
We had a very specific strategy to transform the company into a “services business” rather than a “technology business,” with a people-centric focus.
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04:05 INTERVIEW
remote talent for any country in the world from South Africa. With DNA, my focus to have a very people-centered business has carried on. This essentially means being respectful and creating an environment where people flourish and want to come to work; where you know you can actually live out your ambitions. In the process, we are building a business where clients and people can be fulfilled. GPA: Tell us about some of your most fulfilling accomplishments so far that involve payroll or global mobility-related work. Anton van Heerden: Having that people-centric approach I just mentioned differentiated ourselves from our competitors, really contributing to our success with clients. The whole principle of building an environment where people can flourish and become successful is not really at a cost to anyone. As our people became very successful, the popularity of our business soared. Another accomplishment involves us becoming a big part
of the remote hiring industry. South Africa has a very high unemployment rate. We’re very proud of the fact that we create additional employment here in South Africa through our programs. People here have the opportunity to work for a business overseas without having to emigrate. In the last three years, South Africa has become one of the top remote talent destinations in the world for a variety of reasons. South Africa is an offshore talent base. We now have clients from mainland Europe, Australia, the East, with our biggest clients in the U.K., the U.S. and the Netherlands. GPA: What are some of the real vexing challenges you’re having right now in trying to meet your client’s needs? Anton van Heerden: From a payroll outsourcing perspective, I’d say one of our biggest challenges with providing services in such a big area is the interpretation of tax laws and legislation. Ensuring proper compliance can become quite complex and time-consuming.
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Sometimes we will have three or four different interpretations of tax laws. We’ll have our client, we’ll have our own advisor, we’ll have the government officials, and our own experts internally bring their interpretations and identify grey areas of tax and labor laws for, say, the Ivory Coast or Tunisia. Then on the employer of record side, it’s also compliance. The biggest challenge is that customers—in the U.S., for example—are used to being able to fire somebody on the spot. In South Africa, you can’t do that. There’s a big education process involved because many countries’ labor laws are more protecting of employees than in the U.S. A certain process must be followed, there are various discussions, and at some point, this also involves us as the legal employer. GPA: How is your organization leveraging technology to improve your operations and the operations of clients? Anton van Heerden: With a cloud-based payroll platform, people can access it from anywhere. It’s device agnostic. You don’t need to download
software. All you need is an internet connection. Because of the cloud technology, employees can access the system from their mobile devices, they can apply for leave, view their post, submit expense claims, do just about anything. So, cloud technology is so important to what we do, especially since we cover a vast area with different laws and other requirements. We wouldn’t have been able to do it without true cloud technology. Depending on which country you access it from, our cloud- based configuration will render the appropriate programs in terms of tax tables and other resources, but it’s still one system. In addition, since the data is super sensitive, the cloud platforms we use are all ISO certified, and they are SOC 1 and 2 compliant. I don’t think we would have been able to give our clients that level of comfort, from an IT and data security point of view, had we not used these cloud technologies GPA: What is one thing you
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want to be sure your clients consider that they might be overlooking? Anton van Heerden: The biggest mistake I would say most businesses make happens when they are deciding about whether they should outsource. They look at the cost, but they don’t look at that complete cost in relation to their payroll or their labor cost in total. If you look at labor cost for an organization, I think they often miss the bigger picture. They may have a payroll of a billion dollars, but they are squabbling about $1,000 here and there. A good payroll outsourcing partner helps clients protect their investment of the labor cost they have every month. It’s not all about spending money. Not all of them, but many businesses make that mistake. If I can get customers to take those blinders off, that would be ideal. I think it’s about seeing payroll more as a strategic area than just a transactional process. To see it in that context just makes a lot of commercial sense.
I think it’s about seeing payroll more as a strategic area than just a transactional process. To see it in that context just makes a lot of commercial sense.
GPA: What do you see as the future for payroll and the role of payroll professionals? Anton van Heerden: I see payroll as becoming more of a strategic lever rather than just a transactional necessity. From an optimization and compliance perspective, yes, payroll simply has to be done. But it can play much more of a strategic role. Traditionally, payroll normally falls under either HR or finance. Simply given the large overhead, I think it deserves a more strategic seat at the table. Getting the right person to run it can make a massive difference to a business, as opposed to being a function of either HR or finance, because
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Payroll has become a strategic differentiator for global organizations. With increasingly distributed workforces, growing competition for talent, and evolving compliance standards, how businesses manage payroll now influences their ability to scale and meet employee expectations. By 2026, payroll will no longer solely center on accurate and timely payments. It will be a source of trust, intelligence, and competitive advantage. The global payroll market is projected to reach $18.72 billion in 2026, with a
CAGR of 4.88%. Such growth reflects how payroll systems are adapting to business needs, driven by AI and automation. These technologies are taking payroll from an administrative task into a strategic function which delivers insight, agility, and resilience. Cloud platforms, real-time data access, and personalization tools are central to workforce satisfaction and modernization. AI is pivotal to this shift. It automates compliance checks, forecasts costs, reduces errors, and manages administrative workload, while payroll teams focus on oversight, insights, and culture.
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04:05 INTERVIEW
involvement because of the importance of the practice. But there’s a lot of room for automation in terms of basic payroll processes. There is a shortage of skills that can impact automating payroll further. One certainty in my mind is payroll has become the type of job that lends itself to remote work. For the payroll profession, I hope to see that it is elevated and not just a transactional kind of a function in a business. But I think that’s something that each business leader will determine.
One certainty in my mind is payroll has become the type of job that lends itself to remote work.
when under a larger role, then it becomes more transactional. I definitely think there is a place for something like a CPO or whatever they would call a chief payroll officer. Right now, the majority of the common thinking still is that payroll “just needs to be taken care of” and that either the CFO or the HR director would be able to convey whatever is important in payroll. If it’s not driven from a board of directors or a CEO that really sees value in making payroll a more strategic function, then it won’t happen. But you need somebody that’s a bit more visionary. It must be a person who has the business skill to really optimize a payroll to play a strategic role. As for the role of payroll with regard to technological change, I doubt whether you would be able to remove the human
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04:05 AFRICA
South Africa’s Parental Leave Ruling
Author: Mark du Preez Mark du Preez is Head of Legal and Compliance at Africa HR Solutions. He specialises in labour law and international across 46 African jurisdictions. Mark advises multinational organisations, NGOs, and corporate clients on regulatory developments and employment practices throughout Africa. employment compliance management
A landmark Constitutional Court decision has reshaped parental leave in South Africa. The judgment grants equal leave rights to all parents, regardless of gender or how they become parents. Employers must now review policies, manage operational risks, and prepare for major compliance changes over the next three years.
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South Africa’s Parental Leave Ruling: A Wake-Up Call for Employers
Background to the Case I n late 2023, South African couple Werner and Ika Van Wyk, supported by
Sonke Gender Justice and the Commission for Gender Equality, lodged a legal challenge against the country’s parental leave framework.
They argued that existing maternity and paternity provisions in the Basic Conditions of Employment Act (BCEA) and Unemployment
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physical recovery. They may start leave up to four weeks before the expected birth and cannot work for six weeks after delivery unless medically cleared. Adoptive and commissioning parents now have identical rights. The previous restriction limiting adoption leave to children under two years old has been declared unconstitutional, although it remains on record until the BCEA is formally amended. UIF benefit rules have not yet been updated, meaning payment for some categories of leave remains unclear until legislative alignment occurs.
Insurance Fund (UIF) Act were discriminatory. On 3 October 2025, the Constitutional Court handed down its decision. It declared parts of both Acts unconstitutional, marking a fundamental shift in how parental leave will work in South Africa. The Court held that all parents, whether biological, adoptive, or commissioning through surrogacy, should have equal rights to parental leave and benefits. The ruling reflects constitutional values of equality and dignity under sections 9 and 10 of the Constitution of South Africa. Key Legal Findings The Court found that differentiating between birth mothers, fathers, adoptive parents, and commissioning parents amounted to unfair discrimination. The unconstitutional provisions will remain valid for 36 months to allow Parliament time to amend the laws.
In the meantime, the Court introduced interim measures that apply immediately. The Interim Regime Now in Effect Under the new interim framework: A single employed parent is entitled to four months and ten days of parental leave. jointly entitled to that same total and may share it in any way they agree, concurrently, consecutively, or If both parents are employed, they are partially. If they cannot agree, it must be split equally. Birth mothers still receive protection for
The Court held that all parents, whether biological, adoptive, or commissioning through surrogacy, should have equal rights to parental leave and benefits.
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What Employers Must Do Now The ruling has immediate consequences for organisations operating in South Africa or planning to expand there. Payroll teams, HR departments, and company directors should take the following actions: 1. Update policies and contracts Replace maternity and paternity leave categories with parental leave that applies equally to all parents. Amend employment contracts, HR handbooks, and HRIS systems to reflect the new shared-leave structure. Communicate policy updates clearly to employees, explaining how shared leave will be managed when both parents work. 2. Adjust operational planning Prepare for longer or overlapping periods of parental leave. Plan cover for critical roles and consider
The ruling has immediate consequences for organisations operating in South Africa or planning to expand there.
unfair discrimination claims under South African labour law. Payroll systems must be updated to capture and track shared-leave entitlements accurately. The interim framework is legally binding now, even though full legislative reform may take up to three years. 5. Strengthen diversity and inclusion practices The decision is an opportunity to promote equality and shared caregiving. Employers who adopt inclusive parental leave policies will improve their reputation, attract talent, and foster loyalty. Align local practice with global standards where
temporary staffing solutions or workload redistribution.
When both parents work for the same employer, ensure a fair process for agreeing on shared leave arrangements. 3. Review benefits and cost exposure Evaluate whether existing benefit schemes unfairly distinguish between mothers and other parents. Decide whether parental leave will be paid or unpaid, given the temporary UIF gap. Factor in potential replacement costs, overtime, or resourcing implications. 4. Manage compliance risk Non-compliance could expose employers to
possible to ensure consistency across jurisdictions.
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A Shift in South African Labour Law This Constitutional Court ruling is among the most progressive developments in South Africa’s labour law in recent years. It modernises the legal definition of parenthood and reflects broader global trends toward gender equality in caregiving. For payroll and HR professionals, it represents
6. Monitor legislative updates The BCEA and UIF Act must be amended within 36 months, likely by October 2028. Employers should stay informed about how UIF benefits will eventually
align with the new leave categories. Payroll teams should anticipate system adjustments once UIF payments for non- birthing parents are clarified.
Risks and Considerations
Payment gap: The UIF system has not yet been updated to cover all parent categories. Unless employers choose to pay during parental leave, many employees may take unpaid leave, potentially causing dissatisfaction. Policy inconsistency: Global companies with more generous parental leave policies elsewhere may face fairness or expectation issues if South Africa’s local version lags behind. Legal uncertainty: During the three-year transition, the interpretation and administration of the new regime may vary. Flexibility and close legal monitoring are essential. Discrimination exposure: Continuing to grant extended paid leave only to mothers could now amount to unlawful discrimination. Cost management: Some employers may voluntarily enhance benefits beyond statutory requirements to remain competitive, though this carries cost implications.
both a compliance challenge and an opportunity to lead change within their
organisations. Updating systems, ensuring equity, and communicating transparently with employees will be key to managing this transition responsibly.
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