PROFESSI NAL in Payroll, Pensions & Reward Issue 110 May 2025 Official publication of The Chartered Institute of Payroll Professionals
A FOCUS ON MENTAL HEALTH How can you ensure your payroll team are looking after their mental wellbeing, particularly given the current fast pace of change? WHAT’S NEW IN THE WORLD OF SSP ? We hear from government regarding upcoming changes to statutory sick pay and the next steps to be taken FINANCIAL SECURITY IN RETIREMENT A consideration of how payroll teams can use their expertise to help staff ensure financial wellbeing in their retirement
CIPP UPDATE | POLICY HUB | PERSONAL DEVELOPMENT
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Editor’s comment
Hello readers and welcome to your May issue of Professional magazine. What I’d like to know is, how are we in May already?! Time is simply flying by. Modern work and home life can be extremely fast-paced, and sometimes we forget that it’s simply impossible for someone to pour from their cup when it’s empty, which is what this issue’s inspirational quote focusses on. This is why employers must ensure their staff are
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happy, engaged and motivated. This is particularly true for those working in the payroll department – you’re so busy ensuring the wellbeing of the people you pay, that it can be easy for you to forget to take a break or consider how you’re actually feeling inside. Add continuous complex changes to legislation and the pressure of deadlines to the mix, and it can lead to payroll professionals feeling exhausted and burnt out. But how do we stop that from happening? That’s what the theme of this issue, ‘Ways to boost wellbeing’ , aims to explore. Page 26 provides you with suggestions in this space from some of the experts in the industry. We hope this provides some food for thought on a very important topic. Also this issue, we bring you several important technical updates. These range from discussion of statutory neonatal care leave and pay which was introduced from April of this year (page 20), through to the upcoming changes to statutory sick pay, which, at the time of writing, we don’t yet have an implementation date for (page 54). Finally, I’d like to draw the attention of any budding entrepreneurs to page 32 of this issue, which features one very personal journey from working in payroll to establishing an entire business dedicated to providing payroll services. Truly inspirational.
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Lora Murphy (editor@cipp.org.uk) Editor
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20 - Understanding the intricacies of statutory neonatal care and pay By Lauren Handley
26 - Feature article - ways to boost wellbeing By Jerome Smail
32 - Starting my own payroll business - my personal journey By Kay Augustus
54 - Hot topic - exploring upcoming changes to SSP By Sean Povey
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
Chair’s message
Chief Executive officer Jason Davenport MCIPP MloD CIPP Board Of Directors Louise Gray ChMCIPPdip Stuart Hall MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA Editor Lora Murphy editor@cipp.org.uk Advertising Daniel Cull 07795 652645 | advertising@cipp.org.uk Design James Bartlett and Nicole Davis design@cipp.org.uk Printing Redactive
Welcome to May’s issue of Professional . We’re on fast track to summer now, enjoying long hours of daytime and the sun making an appearance. Natural intake of vitamin D really makes you feel good about life. As we go into holiday season, I hope you all get the lazy summer days you deserve, and some much-needed downtime. Wellbeing is a big topic, especially for people with demanding jobs like ours, so how do we keep a healthy life and mind? And as managers, how do we ensure our teams are focussed on their own wellbeing? This issue will look at how we monitor wellbeing, ensuring our teams are happy, engaged and motivated. I hope you enjoy the articles in the magazine, and remember, the CIPP is here to help, so please get in touch or reach out at one of our upcoming events.
Clare Warrington MSc FCIPPdip AFHEA (clare.warrington@cipp.org.uk) Chair, CIPP
Ana Laiu MSc FCIPPdip Brendan Mulkern FCIPP Lara Smart ChFCIPPdip
Brian Sparling ChFCIPPdip Michelle Sutton ChMCIPPdip Cliff Vidgeon BA (Hons) CMA ACG ChFCIPP Clare Warrington MSc FCIPPdip AFHEA
CEO’s message There are several mental health awareness initiatives which cover the spring. April saw Stress Awareness Month, and I encourage all of you to ensure you have balance in your life between work, family, socialising and personal health. My own health was impacted recently, and it has reminded me just how precious life is and highlighted the importance of caring for yourself, your body and your mind.
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An increasingly important topic is discussed at length in this issue: wellbeing. Please don’t underestimate the importance and critical place payroll and pensions professionals have in the wellbeing of the working population. I thank each and every one of you for the conscientiousness and diligence shown to ensure gross pay, and all the associated deductions (including pension contributions and payments to providers) are completed on time and accurately. Correctly paying the working population has a direct, positive impact on their wellbeing. There are many ways payroll and pension professionals can help their client base, through providing education regarding pay, and explaining how to understand payslips and all their component parts. Financial awareness has a direct correlation with household and individual budgeting. If, as a nation, everyone was able to hold even a small amount in savings, it would have a dramatic impact on financial health overall. The above has a tangible element to it. Being able to budget and to manage a budget are such important life skills. Here at the CIPP, we’re involved in a number of schools projects. One of those involves working with the Heart of Worcestershire College and its consortium of colleges, and focusses on raising financial awareness among school leavers (those who are16-19 years old). There’s still much more to do to ensure financial literacy is taught within schools as part of the curriculum. I’d be delighted to hear of other thoughts and ideas you may have for us to drive this important initiative forward.
Jason Davenport MCIPP MIoD (jason.davenport@cipp.org.uk) Chief Executive Officer, CIPP
Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ and ‘CIPP Consult’ are trademarks of the Chartered Institute of Payroll Professionals. Copyright: The Chartered Institute of Payroll Professionals 2025. The Chartered Institute of Payroll Professionals, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000
Copyright This magazine is published by The Chartered Institute of Payroll
Professionals in whom the copyright is vested. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher. The views expressed in this publication are not necessarily those of the CIPP or the editor. The information and comment contained in this publication are given in good faith, their accuracy or completeness cannot be guaranteed.
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 2
Contents MAY 2025
Interested in writing for our magazine? Please support this magazine so that it can continue to be a part of your membership package. To get involved, contact Lora, at editor@cipp.org.uk.
Reading the magazine gives you one CPD point
REGULARS 01 Editor’s comment 02 Chair and CEO messages 04 CIPP update News and developments 05 My CIPP 13 Personal development BePayroll 14 Compliance We delve deep into some of the nuances of the recently introduced statutory neonatal care leave and pay entitlements and consider some of the Event horizon, On your behalf, Spotlight on…, Advisory Q&As, Welcome aBoard, Payroll news
FEATURES - ‘WAYS TO BOOST WELLBEING’
Working time creep: a growing concern for employers and employee wellbeing By Jeni Morris
The unintended consequences of the Employment Rights Bill for payroll By Charlie Barnes and Anna Burdett Shared parental leave and pay – understanding the detail By Laura Kemp
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When travel and subsistence goes spectacularly wrong By Justine Riccomini
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online exclusive content
online exclusive content
Mental wellbeing in the payroll industry By Brian Sparling
Ensuring neuroinclusivity
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Caring for carers: how can we ensure carer wellbeing at work? By Katherine Wilson at all stages of the employee life cycle Part 5: qualifications and training By Cybill Watkins
unintended consequences of the Employment Rights Bill for payroll
Why wellbeing should be a key focus for your organisation By Maria Mason
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26 Feature topic
Read all about the theme of the current issue – Ways to boost wellbeing – and consider how you ensure you’re prioritising your own wellbeing, as well as that of your colleagues
Wellbeing and neurodiversity in the workplace By Paul Chamberlain
What’s classed as unfair dismissal? By Dan Carder
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30 Reward
Considering the wellbeing of employees in a variety of different ways, from their mental wellbeing to their financial wellness
48 Pensions
Raising the profile of payroll together By Daniel Cull
How can employers support the financial wellbeing of their staff? By Danny Done
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How can payroll use their skillset to help ensure employees plan accordingly for their retirement?
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Hot topic Hear all about the background of upcoming changes to statutory sick pay, and what the next steps are
How can payroll support financial wellbeing when it comes to pension
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Interested in writing for our magazine? Please support this magazine so that it can continue to be a part of your membership package.
56 Payroll pets
We say hello to some of your furry friends
planning? By Helen Hord
To get involved, contact Lora, at editor@cipp.org.uk .
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
CIPP UPDATE
update
Charity work THROUGHOUT 2024, we raised a total of £3,000 which has been split between our two charities: l Acorns Children’s Hospice l Marine Conversation Society. The money was raised through fundraising activities such as our annual survey responses, raffles, our summer sizzler and dress down days. We’d like to thank you all for responding to our annual survey and our colleagues for helping to raise this amazing amount of money. We look forward to seeing the results of our donations.
New blog – ‘Beyond the Payslip’ IN MARCH, we launched our brand- new blog, ‘ Beyond the Payslip ’. Filled with thought pieces, invaluable insights and fresh perspectives, our new blog is your go-to source for payroll and pensions articles. There’s also the option for you to complete a form on our website to contribute an article of your own! The new blog can be found under the Payroll Resources tab on the website or via the link here: https:// ow.ly/BfAX50Vnwk5.
Richard Quamina MCIPPdip IT IS with great sadness that we share that one of our members, Richard Quamina, has passed away. Richard achieved his Foundation Degree in Payroll Management back in 2008 and then remained a member of the CIPP ever since. Our condolences go to Richard’s mother and father, Elaine and David.
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 4
STATUTORY NEONATAL CARE LEAVE AND PAY WEBINAR While the new entitlement to neonatal care leave and pay shares similarities with other statutory entitlements, there are many unique aspects you need to be aware of. This online webinar training course will cover everything you need to know to administer this new entitlement correctly and ensure payroll compliance.
Event horizon Your guide to upcoming events and training
Full details of all events can be found at cipp.org.uk/events or you can email events@cipp.org.uk for more information.
BeKnowledgeables are back! Our award-winning BeKnowledgeable series is back with a bang, following a brief hiatus. On 8 May, from 11:00-11:45 , the Policy and Research Team will discuss the all-important topic of expenses and benefits. Our Advisory Service continues to see many questions in this area, so the session will include: l a variety of top tips l discussion of things to remember when processing expenses and benefits l an exploration of some of the more unique queries the Advisory Service has received. Make sure you don’t miss out and secure your place on this webinar today, at https://ow.ly/TmrA50VohBN. Watch this space, as we’ll be announcing the topics of the BeKnowledgable sessions being delivered on 17 June and 17 July soon!
Training courses Take a look at some of our upcoming training courses. Face-to-face courses are highlighted in orange. For a complete list of courses, dates and locations, visit http://ow.ly/iVfT50MU7yr.
COURSE
DATE
LOCATION
19 May
Online
Automatic enrolment and pensions for payroll
26 June
Online
14 May
Manchester
Introduction to payroll
02 June
Online
04 June
Birmingham
12 May
Online
P11D expenses and benefits
16 June
Online
Payroll for educational establishments
19 June
Online
Irish practical payroll
28 May
Online
HOT TOPIC
07 May
Online
Statutory neonatal care leave and pay webinar
04 June
Online
12 May
London
21 May
Online
Visit cipp.org.uk/training or scan the QR code below to book your place
Payroll update
09 June
Online
16 June
Manchester
US payroll practice essentials
02 June
Online
Scan to book
In addition to the upcoming courses above, IPPE offers a range of on- demand e-learning courses, including our brand new Payroll QuickLearn course library. Visit https://ow.ly/Woqx50VcAcL to find out more.
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
Prices correct at time of publication
POLICY HUB
On your behalf
Find out what the CIPP’s Policy and Research Team has been getting up to during April on behalf of you, our members, and the wider payroll profession, covering events, forums, consultations and surveys Policy team update
Events Samantha O’Sullivan, Policy and Advisory Lead, Mathew Akrigg, Policy and Research Officer and Sarah Smith, Policy and Research Officer, delivered a series of statutory neonatal care leave and pay sessions for Bright HR. The new statutory leave continues to be a hot topic since it was introduced for babies born on or after 6 April 2025 who receive neonatal care within 28 days of their birth, and for a minimum of seven consecutive calendar days.
ensure our members’ feedback is provided at government level. We’ll always update you on our findings and information provided through these groups via Professional and News Online . If you have any issues you would like to raise at any of the professional forums we sit on, please reach out to the team by emailing us at Policy@cipp.org.uk .
your say, all the consultation information and response details are available at https://ow.ly/yP1650Vt0SV. The consultation closes on 10 June 2025. Spring statement Following the spring statement held on 26 March, HMRC released four new consultations: l Closing in on promoters of tax avoidance: https://ow.ly/actc50VtkXH l Enhancing HMRC’s ability to tackle tax advisers facilitating non-compliance: https://ow.ly/M9b850VtkZS l Behavioural penalties reform: https:// ow.ly/5qmh50Vtl1i l Better use of new and improved third party data: https://ow.ly/6uHQ50Vtl30. We’ll be responding to the consultations of relevance, and you will be able to see our formal responses to the consultations and CfEs at: https:// ow.ly/3Kav50QigsG. CIPP Payroll Insights Surveys The Payroll Insights Surveys came to a close in April. Thank you to all of you who responded and shared with your networks. The team will be using May to review the findings and create the associated reports. The finalised reports will be released during National Payroll Week 2025 (1-5 September). n
Consultation and Call for Evidence (CfE) updates
Equality (Race and Disability) Bill: mandatory ethnicity and disability pay gap reporting The Office for Equality and Opportunity, Race Equality Unit and Disability Unit have opened a consultation to seek views on how to introduce mandatory ethnicity and disability pay reporting for large employers (employers with 250 or more employees). We’ll be responding to the consultation; however, if you wish to respond and have
Forums The Policy and Resarch Team is privileged to sit on several HM Revenue and Customs (HMRC) forums. Sam, Mathew and Sarah attended several forums in April, including: l Compliance Reform l Accessible Payroll Giving l Employment and Payroll Group l Construction Forum. The team sits on these forums to
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 6
MY CIPP MY CIPP
A while ago, you made the transition from being a
want to write for the magazine. Payroll professionals are so passionate and just want to help others by sharing their experiences and advice, and that makes my job absolutely fantastic. Without this support the magazine wouldn’t exist, so thank you to each and every person who’s contributed to the magazine, in whatever form that may be. What are some of the biggest challenges you face in putting together each issue? We’re one of the only membership organisations still to offer a printed magazine, as based on member feedback, many of you like having the physical copy and we want to ensure we provide content that benefits you most. This does, however, mean deadlines can sometimes be a challenge, given that payroll is constantly changing. Sometimes, news is out of date by the time our printed magazine lands with members, but we do work around this by offering the online version, which we can update accordingly. We can also provide the relevant updates in future issues of the printed magazine where required. How do you collaborate with other departments or contributors to ensure the magazine’s content is engaging and informative? I keep in regular contact with the Policy and Research Team and the Advisory Service, to find out what payroll professionals are querying and to ensure the content we put out caters to their wants and needs. This also keeps me abreast of any government developments we may need to cover to keep payrollers up to date, and on top of this, I regularly liaise with various government departments, including HM Revenue and
Customs, the Department for Business and Trade and the Department for Work and Pensions. I’m also kept up to date regarding internal CIPP / IPPE news and those important and exciting updates, such as new qualification offerings, which need to be shared with members through the magazine’s pages. I have strong links with several external magazine contributors, who keep me on the ball and help to ensure I provide updates on a variety of interesting topics to our members. What advice would you give to someone in the industry who would like to start writing articles? Link in with me and believe in yourself! I know it sounds a bit cheesy, but so many people I speak to are anxious about writing, as it isn’t something they do in their day-to-day payroll roles. But they surprise themselves with what they can achieve, often with little or no intervention from me. If payroll is your passion, this will flow out in your writing; I’m just there to support and to get your amazing content out to your peers. Outside of work, what are some of your interests or hobbies? When I’m not looking after my two children and / or two dogs, I love going to see live music. I’d say I go to gigs more these days, as I don’t really get the opportunity to go to music festivals anymore, given that they’re usually further away and span a few days. I’m also an avid crime drama fan and spend way too many hours watching various detectives figure out who the culprit is. In fact, I’m pretty sure I have enough knowledge to solve a few crimes myself now. o
policy and research officer to becoming editor. How did you find the move, and the new role? Despite no longer sitting directly in the Policy Team, I’ll always be a policy girl at heart. Once you become accustomed to staying alert to updates and changes in the legislation space, and to always striving to raise the profile of the profession, I don’t think it ever leaves you. I was still checking for payroll policy announcements on the news while I was off on maternity leave, much to the amusement of my family and friends! These key skills have transferred across to my role as editor of the magazine and help me in my day-to- day activities. During my time as editor, I’ve also learned so many new skills. I must be extremely strict with deadlines (which reminds me of my time in operational payroll some years ago now), and I also need to liaise with so many different people, all of whom have great experience and knowledge in a wealth of areas, which are often well beyond the realms of my own understanding. This has meant upskilling myself in some of the topics which sit on the periphery of payroll, to ensure we’re covering everything our members need to know within the pages of the magazine. Additionally, I’ve had great fun in learning all about different style techniques, discovering what looks good in the magazine and what doesn’t look so good. And, I have to say, one of the highlights of putting the magazine together is deciding on that all-important cover. What do you find most rewarding about being editor for the CIPP? The people I get to work with. I’m always so proud of the number of people who
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
MY CIPP
The CIPP’s Advisory Service team provides answers to popular questions
Director roles and automatic enrolment Q: Are non-executive directors excluded from automatic enrolment (AE)? A: Whether a director is considered a worker for AE purposes or not will depend on the presence of a contract. Where there’s no contract, the person isn’t considered a worker. The following guidance has been taken from The Pensions Regulator’s (TPR’s) website (https://ow.ly/xKX350Voiru): “If a director does not have an employment contract, they cannot be a worker and are therefore always exempt from automatic enrolment.”
Electronic P60s Q: If P60s are issued electronically, is there a requirement to state on the document that it’s an electronic version? A: Yes, there’s a requirement to state on the P60 that it’s an electronic version. The Pay As You Earn (PAYE) regulations were changed, so that from tax year 2010/11 onwards, employers were able to provide P60 details to employees electronically. The electronic P60 must state, “This is a printed copy of an eP60” at the top of the form next to its title. This must be in a clearly visible font size, no smaller than size 10. Further details can be found in the following links, which also include specifications and examples: https:// ow.ly/ZyPm50VojHQ and https://ow.ly/ GcTt50VojLt.
and any other deductions taken in the current pay period for a higher priority order. The relevant legislation can be found at: https://ow.ly/OHp250VokA1. Payroll record keeping requirements Q: How long do you need to retain payroll and pension records for? A: The Income Tax (Pay As You Earn) Regulations 2023 state you must keep PAYE records for three tax years after the end of the tax year they relate to, but HM Revenue and Customs (HMRC) can ask to go back six tax years. This applies to all PAYE records. Please see here for further information: https://ow.ly/1s6g50Vrvh4. There are slightly different rules for records regarding national minimum wage (NMW), which must be kept for six years, as per the guidance here: https://ow.ly/ HSPZ50Vrvm3. TPR states that pension records regarding contributions paid to the pension scheme must be kept for at least six years. However, other types of records must be kept for as long as they remain relevant and for the pension scheme to operate. Some pension providers will require employers to keep records for longer periods under the terms of that scheme, as they’ll quite often revisit past years to calculate their benefits. You’ll need to check with your specific pension provider to ascertain whether they need you to retain records for longer periods. The relevant guidance regarding this can be found here: https://ow.ly/Pn7C50Vrvva. The below is an except from the guidance from TPR: “Types of records to keep You need to keep records relating to: l your meetings and decisions l scheme documents including trust deed and rules, and any deeds of amendment or rule changes l member information – this includes common data and scheme-specific data
What are the rules around non- executive directors and AE?
Multiple adoptions in the same period Q: What happens with statutory adoption pay (SAP) when an employee who’s already on adoption leave adopts a second child during that period of leave? Would they still receive the SAP they were entitled to in relation to the adoption of the first child, as well as the SAP in relation to the adoption of the second child during the same period? A: An employee could be entitled to two lots of SAP at the same time if the second adoption qualifies too. If a separate matching certificate has been issued, it should be treated as a separate arrangement and will run concurrently until the first period of SAP ceases. There’s further information available within SPM130600, which can be located here: https://ow.ly/JIef50VoiV2.
When you provide an eP60, do you need to stipulate on the form that it’s an electronic version?
Attachment of earnings deductions
Q: For a standard attachment of earnings deduction, do you use the attachable pay or the net pay? A: All types of attachment orders have a common starting point, so employers must calculate the earnings from which deductions are to be taken first. These earnings are commonly referred to as being the attachable pay but may also be referred to as being net pay. The attachable pay is the employee’s gross pay less deductions such as pay as you earn (PAYE) tax, National Insurance (NI) contributions, pension scheme contributions
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 8
POLICY HUB
there doesn’t seem to be much information regarding linked companies. We have two subsidiary companies (so there’s three companies in total). Can we claim for each company or just once for the whole group? A: Even though the autumn budget 2024 removed the previous £100,000 eligibility threshold, allowing more companies to claim the employment allowance, and increased the amount from £5,000 to £10,500, the rules around connected companies do still apply. The relevant guidance can be located here: https:// ow.ly/vK0J50VrtTI. Recovering overpayments and NMW Q: An employee earns the NMW and reduced their hours back in December, but the payroll team wasn’t notified, so they’ve been overpaid. They’re happy for us to recover the overpayment, but if we take this from the employee’s gross pay will this be in breach of NMW rules? A: An employee is protected from an unlawful deduction of wages under the Employment Rights Act 1996. To make a deduction, the employee must have
l all contributions received l all other payments to and from the scheme l transfers of members’ benefits and related assets You must keep records for at least six years. You’ll need to keep some for a much longer period. “How long to keep records You will need to keep some records, including both common and scheme- specific data, for long periods of time. This means for as long as they remain relevant and are needed for the scheme to operate.”
agreed to this in writing prior, for example, through their contract of employment or a repayment plan. You should recover the net amount (not the gross overpayment figure) from the employee, as this is the amount they actually received. This can be achieved by revisiting the period in which the overpayment was made and recalculating that period to reflect the reduction in gross pay, while also refunding any overpaid tax and National Insurance. A genuine accidental overpayment doesn’t reduce NMW when being recovered, as per Regulation 12(2)(c) of The National Minimum Wage Regulations 2015 - The National Minimum Wage Regulations: https://ow.ly/ckx450VruTM. n
What are the record keeping requirements for payroll and pension records?
Employment allowance updates Q: Following the employment allowance updates from April 2025, it seems our organisation can now claim. However,
Are there any NMW considerations when recovering an overpayment?
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
MY CIPP
Welcome ABoard
Lora Murphy MCIPPdip, CIPP Editor, talks to our new and re-elected Board members, to learn about their plans, hobbies and how it feels to be on the CIPP’s Board
On a more personal note, could you tell us what you like to do in your spare time, Stuart? Music has been a huge part of my life. I began taking piano lessons at six, and by the time I was seven, I picked up the trombone, which quickly became my passion. After studying the trombone at the Royal Northern College of Music, I joined the Grenadier Guards Band. While at the Royal Military School of Music, I also learned to play the string bass. After spending eight years in the military, I transitioned to a ‘regular job’ in payroll but continued to play the trombone. I was lucky enough to travel around the world and the UK, playing my trombone with the International Staff Band, the top band of The Salvation Army, for 23 years. Last year, I decided to take a break from the trombone and revisit the string bass, which I haven’t played in three decades. I’ve set a goal to play string bass in a local symphony orchestra by the end of 2025, so I’m dedicating a lot of my free time to scraping away with a bow, working on getting my left hand to sync up with my right.
the right time, and as a member of the Board, I’m excited to support him and the Institute. What makes you proud to be a payroll professional? I really value lifelong learning and have always championed it in my career growth. Back in the 1980s, when I began my journey as a payroll clerk, the position was often viewed as merely a supporting role. Now, I take pride in saying I work in payroll. We are recognised as ‘key workers’, and it’s thrilling to see more payroll managers getting involved in strategic planning and being listened to at Board level within their organisations.
Stuart Hall MA PGMdip MCIPPdip, CIPP Non-Executive Director What does it mean to you to be re-elected onto the CIPP’s Board? Joining the CIPP’s Board of Directors in 2017 allowed me to leverage my background in business and payroll to elevate and advocate for payroll as a respected profession. To be elected by the members for another three-year term, I look forward to supporting the Institute as more exciting opportunities arise. How have you seen things change at the Institute since you first joined the Board? Just like payroll constantly evolves, the Institute has seen its fair share of changes too. When I first joined the Board, there were quite a few significant issues stemming from past decisions. I’m happy to report that most, if not all, of those have been tackled, setting a solid groundwork for the future. Witnessing the rollout of new education and training programmes has been thrilling. The most significant shift, of course, has been the change in Chief Executive Officer. Ken was an incredible leader, and I learned much from him about sticking to the plan. Now, with Jason stepping in, he’s the right man for the right job at
“Witnessing the rollout of new education and training programmes has been thrilling”
Stuart is a keen trombone player, having played since the age of seven
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 10
MY CIPP
Michelle Sutton ChMCIPPdip, Head of Reward and Pensions, SUEZ How does it feel to be elected onto the CIPP’s Board? Being elected onto the CIPP’s Board is an incredible honour. I’m so proud to be working in the pay, reward and pensions industry. I’m thrilled to have the opportunity to bring my expertise and passion to the Board. This opportunity allows me to contribute to the Institute’s mission of “supporting and developing payroll and pension professionals through education, membership and recognition”, and work alongside colleagues to drive innovation and excellence in our field. What’s one of the first areas you plan to make changes in, now you’ve been elected? One of the first areas I plan to focus on is enhancing workplace wellbeing, particularly in terms of mental and financial health. At SUEZ, we’ve successfully implemented a payroll autosave scheme, which has significantly improved our employees’ financial resilience. This initiative allows employees to automatically save a portion of their salary each month, fostering a ‘save before you get paid’ philosophy. The scheme has been highly effective, with many employees building up a contingency fund they can access in times of need. I believe that promoting similar initiatives across the industry can have a profound impact on employee wellbeing. Encouraging employers and payroll colleagues to adopt autosave schemes can help alleviate financial stress, which is a major contributor to mental health issues. By supporting employees in building financial security, we can create
“My goal is to ensure that workplace wellbeing is prioritised, and that employers have the tools and knowledge to support their workforce in both mental and financial aspects”
a more stable and supportive work environment. As a member of the CIPP Board, I aim to advocate for these practices and provide guidance on how to implement them effectively. My goal is to ensure that workplace wellbeing is prioritised, and that employers have the tools and knowledge to support their workforce in both mental and financial aspects. What made you want to be on the CIPP’s Board of Directors? My desire to join the CIPP’s Board of Directors stems from my long-standing commitment to the Institute and its values. As a full member since 2011 and a CIPP tutor since 2012, I’ve seen firsthand the positive impact CIPP has on professionals in our industry. I’m passionate about promoting legislative
updates, supporting professional development and fostering a collaborative environment. Being on the Board allows me to further these goals and contribute to the Institute’s continued success. I’d like to know a bit more about you, Michelle. So, could you tell us what your favourite cuisine is and why? My favourite cuisine is Indian. I absolutely adore the rich flavours, fresh ingredients and the deep sense of tradition that comes with Indian cooking. It’s a wonderful way to bring people together, which resonates with my belief in the importance of family and connection. Fun fact: I even appeared on Come Dine With Me back in 2016. Although I didn’t win, I had an absolute blast with the other contestants. Just last weekend, I hosted them all at my house, and they even scored me a perfect 10! It was a fab evening filled with laughter, and, of course, my great food! n
“Fun fact: I even appeared on Come Dine With Me back in 2016”
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
MY CIPP
PAYROLL news
Dedicated escalation process for payroll agents for queries more than four weeks old EXCHEQUER SECRETARY to the Treasury, James Murray, announced a big future change regarding HM Revenue and Customs (HMRC). Payroll agents will have rejoiced at the news that there could be a dedicated escalation process for HMRC queries which are taking over four weeks to resolve. In the associated press release, it confirms:
“As part of this government’s commitment to partner and learn from industry, HMRC will launch a new service to provide an escalation route for agents with Self Assessment and PAYE queries which are over 4 weeks old. A dedicated team of experienced technicians and advisers will adopt a ‘once and done’ approach, taking end-to-end ownership of cases and maintaining regular communication with agents.” It seems that agents will be given named contacts within HMRC who will own the query until it’s resolved. Please note that this only applies to agents at the time of writing, but it will be interesting to see if this is rolled out more widely in the future. You can see the announcement here: https://ow.ly/HouG50Vu30N.
Response to consultation concerning tackling non- compliance in the umbrella company market published WITHIN ITS consultation response, HM Treasury has announced the next steps to be taken in relation to tackling non-compliance in the umbrella company market, along with some potential implementation dates. Non-compliance in this space diminishes workers’ rights, impacts legitimate businesses and reduces tax receipts. The consultation response can be accessed here: https://ow.ly/ fIEj50Vu3EG. There are two main actions to be taken:
l to define umbrella companies within legislation, to bring them into the scope of the Employment Agency Standards Inspectorate, and the Fair Work Agency, once this has been established l to move the responsibility for pay as you earn (PAYE) from the umbrella company that employs a worker across to the recruitment agency that supplies the worker to the end client. If no recruitment company is involved, then the responsibility lies with the end client. These changes could potentially have big impacts on the labour supply market but will ultimately mean that businesses must take on the responsibility of ensuring PAYE is operated compliantly. This doesn’t necessarily mean they’re the ones administering the PAYE scheme, as employers could still outsource this, even to the umbrella company. What it does mean is that they must carry out their own due diligence in ensuring the supply chain doesn’t involve non-compliant practices, or they could end up facing the associated fines. It’s expected that these changes will be legislated for and take effect from April 2026.
Diary dates
Last day of tax month 2
5 June 6 June
First day of tax month 3
Last day for submitting a real time information employer payment summary to apply to tax month 1 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 May
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
22 May
31 May (This is a weekend date)
Employees on payroll as of 5 April 2025 need a P60 by this date
Last day of tax month 3 First day of tax month 4
5 July 6 July
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 12
PERSONAL DEVELOPMENT
# Be Payroll Michael McAllister MCIPP, Partner, Head of Payroll Services, Johnston Carmichael Chartered Accountants and Business Advisers, shares details of his payroll career and the benefits of CIPP membership
How did you enter into payroll? Like many, I found myself in payroll almost by accident. Fresh out of Lloyds Bank following its merger with Bank of Scotland, I walked into the nearest recruitment agency in search of a new role. After passing the typing and maths tests (remember those?), I was offered a trainee position with a firm of Chartered accountants. My first manager in payroll, Sandra, played a huge role in shaping my career. She taught me what I now consider ‘true payroll,’ having me manually prepare P11s, P14s and P35s to fully grasp the fundamental processes. We were also required to complete a manual calculation each month and present it for review, something that still makes me shudder when I think about my first K code. Back then, payroll was often overlooked, seen as a necessity rather than an area worth investing in. As I’ve progressed, I’m pleased to see how far the profession has come. Sandra taught me many invaluable lessons, not just about payroll but also about handling client relationships, using a fax machine and having vision. I remember her telling me one day we’d have payroll files filling the entire room and be the biggest team there. While we’ve moved away from paper files, I still carry that vision forward. Who else has influenced you? Another pivotal figure in my journey was Stuart, a director and close friend who invested in my development. He played a crucial role in shaping my senior career, guiding me towards achieving partnership at the age of 31. Stuart taught me the art of business development – how to build relationships, create opportunities and grow a service line strategically. He also instilled in me the importance of staying true to myself in my work. In an industry where technical expertise is crucial, Stuart showed me that authenticity and integrity are just as vital in earning trust and respect. His mentorship was transformative, giving me the confidence to take on leadership responsibilities while staying grounded in my core values. His lessons still influence how I approach my role, team and clients. On
a more comical note, we now go head-to- head for client opportunities, which keeps us both on our toes. Do you have any tips for people just entering the profession? Only do it if you genuinely care. Payroll is more than just numbers. It requires a deep understanding of the impact your work has on employees and businesses alike. Whether you're in-house or working for a bureau, always consider both the employee, who relies on accurate pay, and the employer, who trusts you to ensure compliance and efficiency. I strongly recommend pushing for investment in qualifications. Studying can be daunting, but it sets you apart and provides well-earned recognition for your expertise. Where do you see payroll going? Payrollers will only become more sought after. With benefits in kind increasingly shifting into payroll, our role is expanding. Artificial intelligence will help streamline administrative tasks, providing better management information. But it won’t replace the need for trusted professionals to oversee payroll. I’ve been vocal about the way we title our roles because I believe we often undersell ourselves. At the very least, we’re payroll specialists. If you compare our profession to human resources (HR) or finance, there’s still a gap in recognition. However, the industry is evolving, and I believe we’ll continue to see payrollers take on more strategic and advisory roles. What’s your current role like? I’m currently a partner at Johnston Carmichael, a Chartered accountancy firm within Moore Global. It’s great to be part of a niche group within the accountancy sector, where payroll is growing in prominence. My role involves a mix of operations, people management and business development. Our payroll team is in great shape, and we’ve recently launched our five-year strategy to strengthen our position as we head towards 2030. In addition to my work at Johnston Carmichael, I’m also a tutor with The Payroll Centre, which gives me the opportunity to
support clients across the UK in all things payroll, HR and employment tax.
What’s your favourite thing about your job? It’s the people. I love working with a team and helping everyone develop. Being in charge doesn’t mean you have all the answers; it means relying on those around you for support and collaboration. I couldn’t imagine working in a role where I didn’t have a close team to share ideas, challenges and successes with. How long have you been a member of the CIPP? I’ve been a member of the CIPP since 2013. How has the CIPP supported you throughout your career? The CIPP has been instrumental in my career, providing a strong professional network, valuable training opportunities and essential updates on legislative changes. Payroll is a complex and ever-changing field, and having access to expert insights, events and resources has been invaluable. Beyond individual support, the CIPP plays a critical role in giving payrollers a collective voice. It advocates for our sector, ensuring payroll is recognised as a vital function in business. It’s reassuring to know we have an organisation dedicated to promoting and advancing our profession. Why should payrollers become CIPP members? Becoming a CIPP member isn’t just about having a qualification, it’s about joining a community that understands and values payroll. Membership provides access to training, networking opportunities and the latest industry insights, helping you stay ahead in your career. More importantly, the CIPP ensures payrollers have representation at a national level. They work to influence policy, raise awareness of the challenges we face and promote the strategic importance of payroll. If we want to continue elevating our profession, being part of the CIPP is a great way to contribute to that progress. n
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| Professional in Payroll, Pensions and Reward |
Issue 110 | May 2025
BEST PRACTICE IN PAYROLL
The Payroll Assurance Scheme (PAS) - the prestigious gold standard accreditation for your payroll processes and people
Developed in partnership with HM Revenue and Customs (HMRC) and launched in 2012, PAS is the prestigious gold standard to ensure your people and payroll processes are compliant and robust.
Examining over 100 facets of your payroll operations, the scheme is consistently evolving and not only shows that lifelong learning and development is planned and encouraged, but that you’re dedicated to compliance and best practice in payroll, a huge accolade for staff, as well as ensuring procurement is much easier.
Our Chief Executive Officer, Jason Davenport, said:
“I’d like to extend my personal congratulations to organisations who have recently gained PAS accreditation or re-accreditation. This serves to highlight that you have outstanding, accurate and up to date processes surrounding your payroll procedures and the development of your payroll team. You should be extremely proud of this accolade”
Every issue we want to recognise and celebrate those organisations which have successfully achieved, or retained, their accreditation. This month we would like to congratulate:
Sherwood Forest Hospitals NHS Foundation Trust (re-accreditation)
IPP Education Ltd (re-accreditation)
Trident Trust Marine Services Limited (re-accreditation)
Rayner Essex (new accreditation)
NHS Payroll Services
Northumbria NHS Foundation Trust (re-accreditation)
“Being a small independent payroll bureau, we felt it was important to get an external assessment of our processes and procedures, both for our peace of mind and for our clients. We’re thrilled to achieve PAS re-accreditation. This is the third time that we’ve achieved this and each time we’ve found it very useful to internally assess our procedures. It’s great recognition for all the hard work carried out by our team. Our goal is to provide the best possible service for our clients and our re-accreditation highlights this.”
Tim Wilkins MCIPP, Managing Director, Cornwall Payroll Ltd
Can you create an engaging video case study highlighting your experiences with PAS?
Visit cipp.org.uk/PAS , email compliance@cipp.org.uk or scan the QR code to find out how the PAS accreditation can help you
Email marketing@cipp.org.uk to get involved
| Professional in Payroll, Pensions and Reward | May 2025 | Issue 110 14
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