Let’s get together PROFESSI NAL in Payroll, Pensions & Reward Issue 106 December 2024 - January 2025 Official publication of The Chartered Institute of Payroll Professionals
CHRISTMAS GIFTS The true cost of the festivities
PENSION SCAMS Why protection is paramount
BUDGET 2024 Key takeaways from the chancellor’s announcement
CIPP UPDATE POLICY HUB PERSONAL DEVELOPMENT
cipp.org.uk
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“When a group of people get together, it’s collective power. You know that you’re doing it for the good.” Dolores Huerta
Editor’s comment
The Christmas lights are on, the trees are up and the shoppers are out in full force. It’s official: December has well and truly arrived, bringing with it all the excitement and anticipation that comes with the annual festivities. And it’s not just the final month of the year that’s here, but also your final issue of Professional for 2024.
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As families and friends take the opportunity to gather for celebrations, the theme of this issue is rather aptly named ‘Let’s get together’. Last month saw hundreds of CIPP members doing just that as they celebrated their graduation at a prestigious ceremony held at Symphony Hall in Birmingham. Full coverage of the memorable event can be found on pages 10-15. On the theme of getting together, this issue looks at how payroll is becoming increasingly integrated within organisations and is carrying out a variety of tasks with other departments. Our feature article on page 31 considers how payroll can add strategic value to the business and offers advice on how to demonstrate the importance of payroll to management. With Christmas traditionally being a time of giving and receiving, employers should also consider the festive gifts and parties they offer their workforces. To understand the true cost of these rewards and what needs to be reported to HM Revenue and Customs to avoid any unnecessary fines or penalties, see page 40. As 2025 approaches, there is much payroll professionals need to do to prepare for the year ahead. The chancellor’s recent budget announcement revealed many items affecting the industry which employers must be aware of and act upon, including changes to National Insurance and the national minimum wage. Find out more on page 62. Finally, I would like to wish you all a very enjoyable festive season. I hope you all have a relaxing break, join in the celebrations with your loved ones and embrace the opportunity to get together.
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Kavitha Sivasubramaniam (editor@cipp.org.uk) Editor
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10 - The CIPP’s 2024 graduation ceremony
31 - Feature topic - Let’s get together By Jerome Smail 40 - Christmas cheer: understanding the true cost of the
festivities By Sarah Smith 62 - Hot topic - The black hole budget By Mathew Akrigg
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| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
Chair’s message
Chief executive officer Jason Davenport MCIPP MloD CIPP board of directors Sohail Butt ACIPP Louise Gray ChMCIPPdip Stuart Hall MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA Ana Laiu MSc FCIPPdip Brendan Mulkern FCIPP Justine Riccomini MSc FFTA AIPA Chartered MCIPD ChFCIPP Lara Smart ChFCIPPdip Brian Sparling ChFCIPPdip Cliff Vidgeon BA (Hons) CMA ACG ChFCIPP Clare Warrington MSc FCIPPdip AFHEA Editor Kavitha Sivasubramaniam 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
It’s the last issue of 2024 and we are all counting down to Christmas and the new year. It’s the time we get together with family and friends to celebrate and enjoy the festivities. The cold weather is now here and it’s a shock to my system after having spent a couple of weeks in Australia attending The Association for Payroll Specialists’ conference. It was great to collaborate with payroll professionals overseas and see the different ways of working.
Working together and sharing knowledge is key for payroll within organisations. Commonly we see close working relationships with finance, human resources and IT, but payroll is really becoming a strategic player in organisational decisions. From compliance advice to system ability, payroll is critical to empowering managers with the information they need to make the right decisions. This issue focuses on how payroll can add value to strategic decisions and provides insight into how to demonstrate this to influence higher management. So, with my final chair’s message for 2024, I would like to wish you and your family a very merry Christmas and best wishes for the new year.
Clare Warrington MSc FCIPPdip AFHEA (clare.warrington@cipp.org.uk) Chair, CIPP
CEO’s message Welcome to this issue of Professional magazine and I hope your plans for a reduced number of working days in December are going well. Typically, throughout December, payroll and pensions teams have to ensure the workload is managed in a shorter time period to allow for bank holidays and shutdowns. They must make sure monies are still able to be transferred across to employees and third parties ahead of the seasonal period. This can mean many of you are asked to do far more stakeholder management at this time of year than during other ‘standard’ processing periods. This could include ensuring the finance team is prepared earlier than usual, third parties know to expect reports and payments for reconciling earlier and pension values are provided for actuary management ahead of usual deadlines. So, there’s lots to do and much engagement needed across the entire business to ensure preparedness. Just as important is working to ensure all employees are paid accurately and on time, as with banks closing and the season being one of the biggest household costs to budget for, this really is a key time to ensure everybody receives the correct payments due to them. This is also a period when the importance of working well with all other areas of the business is heightened. Strategically, payroll and pensions have a key role to ensure cashflow impacts are understood and accounted for, any downtime is planned and financial reports are delivered early for decision making. Working together is central to ensuring success at this key time in the yearly calendar. When the break does finally arrive, I hope you all have a fantastic festive season and have an opportunity to enjoy some quiet time, with rest and relaxation in whichever form you choose to take it. Season’s greetings.
Useful contacts
Consultancy consult@ippeducation.co.uk 0121 712 1044 IPP Education education@ippeducation.co.uk 0121 712 1023 Events events@cipp.org.uk 0121 712 1013 General enquiries enquiries@cipp.org.uk 0121 712 1000 Marketing marketing@cipp.org.uk 0121 712 1033 Membership membership@cipp.org.uk 0121 712 1073 IPPE Training training@ippeducation.co.uk 0121 712 1013 cipp.org.uk @CIPP_UK
Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ and ‘CIPP Consult’ are trademarks of the Chartered Institute of Payroll Professionals. Copyright: The Chartered Institute of Payroll Professionals 2024. The Chartered Institute of Payroll Professionals, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000
Jason Davenport MCIPP MIoD (jason.davenport@cipp.org.uk) Chief executive officer, CIPP
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 | December 2024 - January 2025 | Issue 106 2
Contents
Interested in writing for our magazine? Please support this magazine so that it can continue to be a part of your membership package. To get involved, contact Kavitha, at editor@cipp.org.uk.
DECEMBER 2024 - JANUARY 2025
Reading the magazine gives you one CPD point
REGULARS
FEATURES - LET’S GET TOGETHER
01 Editor’s comment 02 Chair and CEO messages 04 CIPP update News and developments 05 My CIPP
Employment status: the ball is still in play By Justine Riccomini
Direction of travel: is there a better way for payroll
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online exclusive content
operations? By David Yewdall
New year, new broom By Jeni Morris
Manifesto pledges, consultations and mandating payrolling By Samantha O’Sullivan
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Event horizon, On your behalf, Spotlight on…, Advisory Q&As, the CIPP’s graduation ceremony, Payroll news, Code of conduct, Gordon Cresswell: a pioneer in the payroll profession
Cases in question By Nicola Mullineux
Tackling modern slavery
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23 Personal development BePayroll 25 Compliance Find out about the latest employment tax status case, what the technical panel has been discussing and national minimum wage developments
By Danny Done
Employment Rights Bill 2024 By Paul Chamberlain
Christmas cheer By Sarah Smith
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31 Feature topic
A pillar of support: how payroll can foster financial
Ensuring neuroinclusivity at all stages of the employee life cycle By Cybill Watkins
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Read all about the theme of the current issue – Let’s get together – which explores how payroll works with other teams in an organisation and helps add strategic value to the business
wellbeing By Anna Buckle
Lift off By Vignesh Nallasamy
It’s a kind of magic By Christine Robinson
35 Reward
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A look at the role of payroll in supporting employees’ financial wellbeing and neuroinclusivity in the onboarding process
online exclusive content
54 Technology
Staying connected By Emma Watson
Reflecting on Reeves’s first budget
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The factors that need to be considered when integrating systems
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By Richard Hattersley
online exclusive content
online exclusive content
56 Pensions
Learn about pensions scams, including the warning signs to look out for and how to avoid them
Pension scams: protection is paramount By Margaret Snowdon
Linking up By Paul Unwin
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62 Hot topic
Full details of the autumn budget’s implications for payroll
64 Payroll pets
We say hello to some of your furry friends
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| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
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CIPP UPDATE
update
Volunteering at Acorns charity shop IN NOVEMBER, membership manager Dawn Baxter, payroll advisory officer Angela Gathercole and account lead Demi Leek volunteered at the Acorns charity shop in Shirley, Birmingham. Throughout the day, the team served and helped customers on the shop floor, while also tidying and arranging the items on sale. They further supported the Acorns staff by sorting through donations, labelling them and scanning them into the system. Overall, the volunteers had a great, productive day and thoroughly enjoyed supporting a wonderful charity shop.
The Association Excellence Awards 2024 ON FRIDAY 8 November, the CIPP attended the 2024 Association Excellence
Congratulations to our new Chartered members FOLLOWING A Chartered member panel in October, we are pleased to announce two new Chartered members: l Maria Mason ChMCIPPdip, BDO LLP l Michelle Sutton ChMCIPPdip, SUEZ Recycling and Recovery UK Ltd. Congratulations to both on this amazing achievement. If you want to find out more about our Chartered membership, visit https://ow.ly/ Zutu50TZ6cW.
Awards in London, where we were shortlisted for two awards: Best Magazine Launch or Re-launch
and Best Longstanding Association Event (up to 1,000 attendees). We are pleased to announce that we won Silver for the Best Magazine Launch or Re-Launch 2024! We’d like to thank all the CIPP staff and industry leaders who work consistently throughout the year to make our magazine, Professional , the great publication it is. Thanks also to our loyal members, who read each issue and support this fantastic member benefit.
| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 5
ENROL BY 16 JANUARY 2025 FOR THE WINTER INTAKE
Event horizon Your guide to upcoming events and training
Go beyond the basics PAYROLL SPECIALIST CERTIFICATE This online quali cation takes individuals beyond the basic knowledge and skills of payroll administration, into the complexities surrounding payroll legislation and contractual obligations.
Full details of all events can be found at cipp.org.uk/events or you can email events@cipp.org.uk for more information. BeConnected webinar series The CIPP’s BeConnected events are returning in February 2025 and the CIPP policy and research team is looking forward to seeing you there. You’ll have the chance to join discussion groups and network with your peers at these informative events. Don’t miss out on your chance to hear valuable information about what changes are coming for payroll professionals! To find out more, visit https://ow.ly/3TU750U0Bcl. Payroll Update - NEW locations The Payroll Update training course is now available face-to-face in Belfast, Cardiff and Glasgow. This essential course provides payroll professionals with the latest updates in legislation and compliance, and is available at these new locations as follows:
● 5 March - Belfast ● 11 March - Cardiff ● 12 March - Glasgow
Training courses 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. Annual General Meeting (AGM) The CIPP AGM will be held in Birmingham on 26 February 2025. The event is held every year to appoint new board members and voting opens on 15 January 2025, so look out for your chance to cast your valuable vote. The CIPP BeConnected event will take place shortly after.
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22 January
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Introduction to payroll
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16 December
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P11D expenses and benefits
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Payroll for non payroll professionals
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| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
POLICY HUB
On your behalf
As we approach the end of the year, let’s review what the CIPP’s policy and research team has been up to in the past month on behalf of you, our members, and the wider payroll profession Policy team update
The budget The policy and research team was
Graduation Congratulations to all the IPPE students and the apprentices who graduated on 1 November. A special congratulations to our very own Mathew Akrigg for graduating the Foundation Degree in Payroll Management. Events Mathew joined the panel on SD Worx’s monthly interactive webinar, ‘Payroll question time’. The webinar is an upbeat look into the current changes in the payroll world, a look at what’s ahead and invites delegates to a live question and answer session. The team facilitated the BeKnowledgeable webinar on Anti Money Laundering Compliance delivered by The Institute Of Accountants And Bookkeepers. Forums The team is privileged to sit on a number of HMRC forums. Mathew and Sarah attended several forums between them in November, including: ● Expenses and benefits ● Accessible Payroll Giving ● Employment and payroll group ● Charter stakeholder group ● HMRC Expert Panel. The team sits on these forums to ensure our members’ feedback is provided at government level. We will 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 email us at policy@cipp.org.uk. n
● removing waiting day requirements ● extending eligibility to those that earn below the lower earnings limit (LEL). By removing the requirement to earn above the LEL, there could be situations where a lower paid earner could receive more pay while off sick than by being in work. Therefore, their rate of SSP will be calculated as a percentage rather than the flat rate. The government has released a consultation seeking the views of employees, employers and trade unions on what the percentage should be to ensure it provides a fair earnings replacement when lower paid employees need to take time off work. The policy and research team will be responding to the consultation on behalf of the CIPP and the payroll profession after conducting further research and polling the wider profession. The consultation is open until 4 December and anyone can respond with their views via the online form at https://ow.ly/CrvK50TZ7C6 or via email to ssp.team@dwp.gov.uk. You can view the policy’s team formal responses to consultations and CfE at: https://ow.ly/3Kav50QigsG. The CIPP policy and research team is currently supporting the Department for Work and Pensions and Department of Health and Social Care joint work and health directorate. As part of a stakeholder engagement exercise, they have asked our team to share its views and explore what challenges are facing payroll professionals as they move forward with key policy decisions.
kept busy in November with plenty of relevant payroll news announced in the budget. We also examined the supporting and related documents (see https:// ow.ly/5YZ650TZ9CB) published by the government following the chancellor’s speech. These documents often include items that are not mentioned during the announcement itself. The team was also privileged to have a call with Cerys McDonald, director of individuals policy directorate at HM Revenue and Customs (HMRC), and her team, to discuss the impact of the budget on the profession and ask any clarifying questions to ensure we had all the relevant payroll changes ready to report. The full CIPP budget summary is available at https://ow.ly/ogsN50TZ9zY.
Consultation and calls for evidence (CfE) updates
The 'Making Work Pay: Strengthening Statutory Sick Pay' (SSP) consultation is underway as new government intends to strengthen SSP through the employment rights bill. It aims to ensure that it supports those who need it most by:
| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 7
MY CIPP
How did you start your payroll career? I couldn’t decide what career path was for me and I’d had three administration roles before I fell into payroll at the age of 21. I completed a paper application form, sent it off, got an interview and then found out at the end of the interview that I’d been successful. So, I went to work at Solihull Metropolitan Borough Council as a payroll officer, paying weekly paid home helps, school dinner ladies and caretakers. My career progressed and I became deputy team leader, then team leader for a short while before having my son. After almost ten years, I moved to Birmingham City Council and went back to being a payroll officer as I found it challenging being a mother and working full time. Again, I moved up the ladder to senior payroll officer and then to deputy team leader before returning to Solihull Metropolitan Borough Council. This time, I joined an HR and payroll shared service team, which comprised of end-to-end recruitment and payroll. Then I was asked if I would like to complete my Foundation Degree with IPP Education and three years later, I graduated. A role soon came up at the CIPP as a part-time advisory officer, so my story continues.
apprehensive to say the least. Luckily, the interview went well, I got the role and started work on 1 November 2013. On my first day, I was actually at graduation, picking up my degree and celebrating with my peers. I recall getting a call from my new boss, welcoming me to the CIPP. The past 11 years have gone so quickly. How time flies! What’s a typical week for you? Well, it’s always interesting! The questions we receive from our members range from being easy to answer to the complete opposite – incredibly challenging. We support each other within the team, and share our knowledge and expertise so that we can offer a five-star service to our members. What skills does an Advisory Service team member need? Our questions are always diverse and unusual, but our goal is to support and help our members, so listening and understanding questions is a vital part of the job. You need the ability to digest and process information from guidance and legislation, then feed this back to members in an understandable way, so being a good all-round communicator is an essential part of the role too. I have also encountered many changes within the Advisory Service team, so it’s essential to embrace new challenges which allow the team to grow. It’s exciting
to see how the team has transformed from two part-time advisers to a team of six. What does your role at the CIPP mean to you? Where do I start? I’m very passionate about payroll and 11 years at CIPP is the longest I have ever stayed in a role. I’m very proud to be the longest standing member of the Advisory Service team. Every day is a school day as they say, so you learn something new or different every week or month. I love helping our members and I get a buzz when I can help them in a small way or even just in a supportive way. I particularly love speaking to our regular callers because you build up a rapport and get to know them, and vice versa. The nicest comment I received was when a member called me a "payroll angel". If I ever went on the television show Mastermind, my specialist subject would be statutory payments. My role at the CIPP has developed considerably and is more diverse now than when I started. As membership has grown, so has the number of calls and emails we receive. Considering payroll is getting ever more complex with new legislation and changes to existing legislation, I see my role developing further in the future. As an organisation and team, we must learn to work with innovative technologies and embrace change within the payroll industry. o
How did you join the CIPP’s Advisory Service team? When I applied, I was nervous and
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| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
MY CIPP
The CIPP’s Advisory Service team provides answers to popular questions
Salary sacrifice rules Q: An employee is currently in a salary sacrifice pension scheme. They have asked if they’re able to sacrifice their full salary into that pension scheme, resulting in them receiving £0 net pay. Would this go against national minimum wage (NMW) rules, or is this allowed? A: This does indeed go against NMW regulations. A salary sacrifice arrangement (including a pension salary sacrifice arrangement) cannot take an employee below NMW as the salary has been sacrificed prior to payment, meaning a reduction in pay. You would need to ensure the employee is paid at least the NMW on the post-reduction gross pay. Please see the following link for clarification and further information: https://ow.ly/mgf450TW7Zx.
the next payroll run? Do we then update the NI number once it’s been received? A: As this individual has passed the appropriate right to work checks, you can add them onto the payroll system with a blank NI number and update it once the information has been provided. Refrain from entering a temporary NI number, such as TN123456M, and leave the field blank until the correct NI number has been received HM Revenue and Customs (HMRC) systems will automatically check your employees’ NI numbers on your first full payment submission (FPS), or when you report starting details for a new employee. If you want to find or check an employee’s NI number, you can do so by sending an NI verification request through your payroll software. Correct pro-ration of salary Q: Could you please advise on the correct method for calculating a daily rate for an employee who is paid an annual salary? Are there any legal considerations when determining whether to calculate on a calendar day or a working day basis? A: The company can determine whether it pro-rates on a calendar day (1/365th) or a working day (1/260th) basis. The considerations here are as follows: l the method must be fair and consistent across the organisation l the contracts or policies in place must be followed. Where a contact is silent on this point, the accrual method used should be that of the calendar day (1/365th), in accordance with The Apportionment Act 1870.
As the pro-ration of salaries is the choice of each company, and is usually written in company policy, if you’re considering changing the method, it would be advisable to seek employment law / human resources advice.
What’s the correct method for pro-rating an annual salary – 1/260th or 1/365th?
Automatic enrolment (AE) opt-outs
Q: A future employee has already asked to opt out of the pension scheme. Does the employer have a legal obligation to enrol the employee into the pension scheme? Our understanding is that this is the case, and that the employee then has a period of one month to opt out of the scheme, and to receive a refund of the pension taken from their pay in this employment? A: An employee must wait until they’re assessed before opting out of an AE pension scheme. If further information or clarification of this point is required, please direct the employee to The Pensions Regulator website here: https://ow.ly/ ftf150TW98R. The following extract explains this: “When a jobholder can opt out
Are there any limits to the amount an employee can sacrifice into a pension scheme?
National Insurance (NI) numbers Q: A new starter hasn’t yet been provided with an NI number. They do, however, have a British passport to prove their right to work in the UK. Can they still be added to, and paid through,
| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 9
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POLICY HUB
Ready for a managerial role?
10. Before a jobholder can choose to opt out of pension scheme membership, they must: l have become an active member of the pension scheme under the automatic enrolment or opt-in provisions and l have been given the enrolment information from their employer. 11. The latter is important to ensure the jobholder will have been provided with sufficient information about the effect of the enrolment, so they can make an informed choice about whether to opt out.”
the purposes of NMW, if they’re in respect of expenditure in relation to employment or where a deduction is taken by the employer for the employer’s own use. In this scenario, the deduction taken from the employee would be for the employer’s own use, and so would reduce pay for the purposes of NMW. Further guidance relating to this can be located in the following places: https:// ow.ly/hetf50TWa5P and https://ow.ly/ Tg1I50TWaah. Commission and holiday pay Q: Do we need to include commission figures in our holiday pay calculations for employees who receive those payments? A: Commission payments should be included in holiday pay calculations, as these payments are intrinsically linked to the performance of the role. They must be included in at least four weeks of the 5.6 weeks’ holiday pay entitlement an employee has. Some employers might choose to include these commission payments in the full 5.6 weeks’ paid holiday calculation, but they don’t have to. Please see the following links for further information: https://ow.ly/urVg50TWaHO and https://ow.ly/HSiY50TWaIu. Leasing vans Q: We currently operate a car lease scheme, but an employee has requested to lease a van instead of a car. Could you please advise how we treat the leasing of a van for tax purposes and whether it differs to how we treat cars? A: Vans must be treated differently. They’re charged at a flat rate, instead of using a percentage dictated by fuel type and CO2 output which is used for cars. The rate for vans currently sits at £3,960. If the van being used is a zero-emissions van, the benefit is currently tax exempt. The following guidance could be helpful in this scenario: https://ow.ly/mpJF50TWaUo. n
FdSc PAYROLL MANAGEMENT (UK PAYROLL) Delivered by the prestigious University of Lincoln, this new university-accredited qualification is entirely online, meaning you don’t have to move from the comfort of your home or office.
Trivial benefits Q: Our organisation is currently
considering providing small gifts (roughly £10 in value, e.g., flowers or a pizza) as rewards to employees. We’re trying to ascertain if there are any potential tax or class 1A NI implications of this. Please could you provide some advice on this? A: As the gifts will be given as rewards for work or performance, they won’t meet the criteria to be classified as trivial benefits. The gifts would instead need to be reported on a P11D or the organisation could apply for a pay as you earn (PAYE) settlement agreement (PSA). Through a PSA, the employer covers the liabilities on behalf of the employees on minor, irregular or impracticable items. The following links may be of use in this instance: https://ow.ly/Vmet50TW9yA and https://ow.ly/rSSg50TW9Bk.
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Are there any tax or NI implications of providing gifts as rewards for work or performance?
Deductions from salary and NMW considerations Q: We’re looking into providing employees with reusable coffee cups so they can receive free hot drinks at our sites. If an employee requires a replacement cup, due to loss or damage, which we charge them for and deduct through their salary, are there any NMW implications? A: Most deductions employers take from an employee’s pay will reduce that pay for
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| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
GRADUATION
Graduation Ceremony 2024
Celebrating success in education
The CIPP would like to thank our...
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| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 11
GRADUATION
On Friday, 1 November, we gathered at Symphony Hall in Birmingham to celebrate the outstanding achievements of this year’s graduates. Each graduate took their well deserved moment in the spotlight, in recognition of the hard work, determination and dedication that led to this milestone. Family, friends, tutors, assessors and members of the CIPP and IPPE boards joined together in enthusiastic applause and admiration, sharing in the pride of these accomplishments and the journey to get here. The ceremony was not only a celebration of academic success but also a powerful reminder of the bright futures in payroll, pensions or reward awaiting each graduate. The CIPP would like to extend a special thank you to our guest speakers, Andrew McAulay and Helen Livesey, for their words of encouragement and success. As well as celebrating the achievements of our graduates, who are listed on the following pages, the CIPP would also like to thank the hard work and dedication of the IPP Education (IPPE) tutors, assessors, invigilators and moderators who have guided and supported the learners through their studies.
IPPE tutors, assessors invigilators and moderators
Sunmola Adeyemo MCIPPdip Julie Aghanti-Akinremi MBA FCIPPdip MCMI MGPA MInstLM AFHEA Rachel Akister ChFCIPPdip Mike Aldous MCIPPdip AFHEA Amanda Anastacio MCIPPdip Anne Anderson MCIPPdip Mark Astill MCIPP Alister Baldwin MCIPPdip Lee Clayburn MCIPPdip Patricia Conway MSc, FCIPP Paul Cooper MCIPPdip Donna Day MCIPPdip Dawn Gibbons MCIPPdip Sonia Grant MCIPPdip Toni Green MCIPPdip Steve Harford MSc FCIPP Ros Hendren MSc, CMgr FCMI dip, FCIPPdip, FHEA
Stephen Hendren MCIPPdip Michael Hollingsworth MCIPPdip (pensions) Dianne Hoodless MSc ChFCIPP FHEA Diane Humphrey MCIPPdip Ana Laiu MSc FCIPPdip Christine Lane BA (Hons) FCIPPdip Sandra Lingwood MCIPPdip AFHEA Jacqueline Milward MCIPPdip
Jim Ross MSc FCIPP Hayley Ryder BA (Hons) FCIPPdip Linda Shotton MSc FCIPPdip Assoc CIPD Lesley Sinclair MCIPPdip Polly Sinclair MSc FCIPPdip MSET
Cathy Smith MSc FCIPP Fiona Smith MCIPPdip Pete Statham MSc FCIPP Diane Stevenson MCIPP Michelle Sutton MCIPPdip Lisa Thomas MCIPPdip Ian Walters MSc ChFCIPP FHEA Alison Ward MSc FCIPP
Michael Mullen MCIPPdip Andrea Musson MCIPPdip Julie Northover ChFCIPPdip Linda Pemberton MCIPPdip Vivien Piper MCIPPdip Dino Pistacchio MCIPPdip Denise Pursey MCIPPdip
Tracy Ward MCIPPdip Zsofia Ward MCIPPdip Clare Warrington MSc FCIPPdip AFHEA Julia Watkin MSc FCIPPdip Karl White MCIPPdip (pensions)
Devila Rabadia BA (Hons) FCIPPdip Andrea Roe MCIPPdip (pensions) Raymond Rönnpage MCIPPdip
12
| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
GRADUATION
Congratulations to our 2024 graduates
Level 5 Payroll Assistant Manager Apprenticeship
Gemma Boyd Nichola Elliott Jessica Ferris
Elanor Holmes Kerri Kingston Geo Kirk
Rebecca Moore Chloe Newnham Kirsty Pickering
Curtis Sharpe Joe Willey Jack Woodward
Foundation Degree in Payroll Management
Majid Ahmed Mathew Akrigg Shiny Alex Syed Ahmed Ali Rita Bains Christina Bartlett-McAvoy
Kelly Evans Michael Fell
Marta Kroll Paulina Krzych Elina Laugale Joel Lever
Renata Rabaciene Matthew Rabone Lyndsey Reed Chloe Reid Olivia Remington Christine Rigby Lucy Roberts Joshua Robinson Bethany Rudd Hannah Sayers Arta Shala Claire Sharman Kam Sharp Barkatullah Sher Jayne Slater Andrew Smart Leigh-Ann Smith Chris Snow Vandana Surani Sandra Survilo Benjamin Swinson Jenny Taylor Jane Thornton Hannah Thorpe Alina Tofan Tracey Tombs Jessica Garcia Torres Susan Tse Beckie Tyler Pamela Vickers Emily Wakefield Amber Wicinski Lisa Wilkinson Kelly Wilson Alexandra Woodford Sonia Worrall Sara Wrede-Quinn Emma Wright Shahid Zafar Alina Zemlyanskay
Charlotte Fennell Andrew Fodden Clare Forrester Iwona Frankowska Stephen Gash Roberto Hogg Gomez Thomas Gould Dagmar Green Karina Gregorczyk Jessica Grimes David Gunn Ivylin Hainsley Ryan Halpin Alex-Louise Hand Chloe Harding Cassandra Harris Sherylene Harris Amy Hayes Jodie Hodgson Emma Holmes Emily Houliston Jack Housley Elizabeth Houston Jen Howard Astrid Hungerford Charlotte Hutchins
Mark Lewis Emily Libby Cody Loynes Natalia Lubiejewska Sophie Macey Olga Malejki
Thomas Bayliss Reema Begum Zoë May Bellinger Monica Blajut Caroline Bogyere Charlotte Bowie
Lorna Manning Espy Marques Abigail Marsh Samantha Marsh Amy McCarthy Abigail McDonnell-Roberts
Emma Brookes Nichola Brown Danielle Brown-Crowther Lee Buckingham Robert Candlish Martina Cannon Ewa Capek Samantha Cartwright Robyn Cassels Dannielle Chapman William Clarke Jennifer Clayton Natacha Coeurjoli Laetitia Comrie-Seymour Kirsten Cornell Loida Cox
Jonathan Metcalf Andrew Mitchell Roshni Modhawadia Anna Morey Charlotte Morgan Paul Morley Anna Morrell Khrystyna Nastasyak Laura Naylor Sarah Niblock Elizabeth Nieman Helana Northey Edward O’Rourke Alex Oates Keith Oliver Charlotte Outhwaite Natalie Owen Pagan Palmer Nicholas Parkin Ruth Pearce Christopher Penny Nicola Pettit Rebecca Potiphar
Izabela Davenport Loretta Davenport Danielle DeNatale Maria Diaz-Cruces Ivana Dragas Richard Dunn Madeleine Duplock Christina Eagles Michael Eaglestone
Bethan James Jennifer Johns Amy Jones Hayleigh Jones Michelle Jordan Alimamy Kamara Smita Karhadkar Sukhjot Kaur Craig Keenor Aman Khan Meg Kirk Nikita Kirk Emoke Kolumban
Sarah Eason Steven Edgar Stacey Elliott Sophie Ellis
Tiare Pride Lisa Quirke
| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 13
GRADUATION
Foundation Degree in Pensions Administration and Management
Alice Beaven Daniel Cooke Lowri Court Alison Cunnington/Taylor Ben Jones
Sukhjot Kaur Clare Millward William Moore Mark Morris Ann Namubiru
Sarah Powell Toby Smith Sharon Wilkinson
BA (Hons) Business Management
Mo Coleman Andrew McAulay
I.D.A.K Wacika Sari Andrea Taccuso
Caleb Weston
MSc Strategic Leadership
Emma Hainsworth Stacey Jury
14
| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
GRADUATION
Congratulations to our 2024 award winners
Level 5 Payroll Assistant Manager Apprenticeship Best work-based project award 2024
Awarded to: Curtis Sharpe
“I’m truly grateful to receive this award among such a talented cohort of payroll professionals. I would like to extend my heartfelt thanks to the CIPP, the tutors at MBKB, my assessor Ian Walters for the recognition and Aldermore Bank for it’s unwavering support. I’m excited to collaborate more closely with the CIPP in the future.”
Foundation Degree in Payroll Management Best work-based project award 2024
Awarded to: Ivylin Hainsley
“True success is like a hidden treasure that can only be found through positive determination and perseverance. I wish to express my sincere gratitude to Greenwich Leisure Limited (GLL) for it’s encouragement and support in completing my Foundation Degree
in Payroll Management. Despite the project’s challenging nature, it delivered a pleasant and positive outcome. I accepted this significant reward with humility, and I hope it will inspire all who desire to maximise their true potential.”
Foundation Degree in Payroll Management Student of the year award 2024
Awarded to: Andrew Smart
“It was fantastic to have been recognised by the committee for the hard work and professionalism I have displayed throughout the three years, even when I have struggled with certain topics and challenges in my personal life.”
Foundation Degree in Pensions Administration and Management Best work-based project award 2024
Awarded to: Ben Jones
“It means a lot to get picked out for this award. It shows that putting in the time and effort will get you noticed! I’d like to thank my tutor Mike Hollingsworth for his fantastic tutorials and the time he set aside to help me whenever I needed guidance.”
Unfortunately, Ben was unable to attend the ceremony so Ian Walters, IPPE tutor, accepted the award on his behalf.
| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 15
GRADUATION
Foundation Degree in Pensions Administration and Management Student of the year award 2024
Awarded to: Clare Millward
“What a fantastic, unexpected surprise to receive my award. It is extremely satisfying to have my hard work acknowledged in this way, as well as my high grades. Completing my Foundation Degree in Pensions Administration and Management is already proving beneficial in my every day work. I feel this is one of the biggest
achievements in my life, of which I am extremely proud. The course was hard and required complete dedication, but my drive and focus has paid off and has earned me this prestigious award. Many thanks to my patient, lovely tutor Mike Hollingsworth.”
BA (Hons) Business Management Best independent research project 2024
Awarded to: Andrew McAulay
“I would like to say a huge thanks to all of the team at the CIPP and IPPE for putting on such a great event, celebrating academic achievements within the payroll industry. I am really proud to have won the best independent research project award
as it recognises all of the hard work and dedication it took to complete the course. The project was an important part of the qualification, which allowed me to explore a real world area that could directly impact the department and company I worked for.”
MSc Stragetic Leadership Michelle Crook Award for best MSc dissertation 2024
Awarded to: Emma Hainsworth
“It’s amazing to have been recognised for my dissertation. The MSc Strategic Leadership has been challenging and stimulating, and I am very proud to have completed the course. Being recognised for a special award for my dissertation is the icing on the cake.”
Awarded to: Stacey Jury
“It is an honour to be jointly awarded the Michelle Crook Award for my dissertation with Emma Hainsworth..The MSc Strategic Leadership has provided me with a unique opportunity to access areas of the business outside of the payroll department and increase my understanding of how payroll can impact those areas, and vice versa.”
16
| Professional in Payroll, Pensions and Reward |
Issue 106 | December 2024 - January 2025
LOOKING FOR YOUR NEXT CAREER MOVE?
PAYROLL MANAGER Dudley, North Birmingham, £45k
PAYROLL SPECIALIST Birmingham, up to £36k + benefits
This large construction business is looking for an experienced payroll manager to manage the payroll process within its organisation. There is no staff management within this role as you would manage the payroll in its entirety. This is a permanent position based 100% in the office. You will be using the system Sage Payroll, processing 500 weekly payrolls, half PAYE and half CIS. You will also be running the complete end- to-end process from loading the CSV file through to sending the BACS payment. This position would suit someone who is looking to step up into a manager’s position without the people management. Ref: 4614580 Contact Helen Livesey on 0844 778 2376 or helen.livesey@hays.com SENIOR PAYROLL MANAGER Manchester city centre, £68k + excellent benefits This global engineering business is looking for a highly professional and experienced Payroll manager to join its business on a permanent basis. Working hybrid from its Manchester office, you will oversee the payroll function with a direct team of six administrators. This business is seeking a strong people manager who has also worked within large organisations with a high volume of 10,000+ payrolls. If you have strong technical payroll knowledge and have worked within a senior leadership position, this could be an excellent fit for you. Ref: 4620784 Contact Queenie Ng on 0161 2367272 or queenie.ng@hays.com
This manufacturing business based just south of Birmingham is looking for a payroll specialist to join its team. This is a brand new role due to the expansion of the business. You would be responsible for the processing of the payroll and the T&A input. The role also involves speaking to line managers and checking that everything submitted has been approved before sign-off. This would suit someone who is highly organised and enjoys liaising with internal stakeholders. Ref: 4614585 Contact Helen Livesey on 0844 778 2376 or helen.livesey@hays.com SENIOR PAYROLL OFFICER Greater Manchester, up to £40k + benefits This public sector organisation is looking for a strong payroll officer to join its established organisation on an interim basis of six months. Working to a hybrid model with three days per week based in the office, you will be processing UK payroll on an end- to-end basis within a high-performing team. You will support the payroll team and be a point of contact for the team/business when the manager is away. You will need to have strong people skills and demonstrate a positive working attitude. Experience with Midland I-Trent is preferred but not essential. Ref: 4513068 Contact Queenie Ng on 0161 2367272 or queenie.ng@hays.com
hays.co.uk/payroll-jobs
© Copyright Hays plc 2024. The HAYS word, the H devices, HAYS WORKING FOR YOUR TOMORROW and Powering the world of work and associated logos and artwork are trademarks of Hays plc. The H devices are original designs protected by registration in many countries. All rights are reserved. AF-00609
PAYROLL SPECIALIST Manchester city centre, up to £32k
This leading bureau is looking for a technically strong payroll specialist to join its team on an interim basis. Working from their Manchester office on a hybrid basis of one day, you will need to have excellent end-to-end payroll experience and be able to manually calculate all statutory payments and decipher a payslip. This growing bureau works in a fast-paced environment and has an excellent people-focused approach. Ref: 4613373 Contact Queenie Ng on 0161 2367272 or queenie.ng@hays.com PAYROLL AND BENEFITS ASSISTANT London, up to £42k Following a recent merger, this forward-thinking investment advisor is looking for a Payroll and Benefits Assistant, on a fixed-term basis for six months, to support the day-to-day operations of payroll and benefits administration. This role will report to the Reward Manager and will play a key role in ensuring the smooth running of payroll for both UK and US employees, while helping with the implementation of a new payroll system, benefits harmonisation, and other projects. You will be assisting with the preparation, processing, and reconciliation of payrolls, ensuring accurate data entry of payroll changes and other adjustments while maintaining data integrity and confidentiality. Ref: 4625351 Contact Rob Ogleby on 020 3465 0063 or rob.ogleby@hays.com
MY CIPP
PAYROLL news
Double cab pickups to be treated as cars for tax DOUBLE CAB pickup (DCPU) vehicles are to be treated as cars for corporation tax from 1 April 2025 and income tax purposes from 6 April 2025. The new rules will apply to their position for capital allowances, benefits in kind (BiK) and some deductions from business profits.
This follows a Court of Appeal judgement, after which HM Revenue and Customs (HMRC) decided to amend the rules on tax treatment before swiftly changing stance when industry outcry forced its hand. At that time, HMRC stated it would legislate to keep the treatment of these vehicles as it was before (see https://ow.ly/Eysb50TZ3iX). Now HMRC has reversed its decision again and the ruling on DCPU vehicles being cars will be enforced. Transitional BiK arrangements will apply to anyone who has purchased, ordered or leased a DCPU before 6 April 2025. Additionally, they will benefit from the previous treatment until disposal, lease expiry or 5 April 2029, whichever comes earliest.
Transfer charges exclusions to end for some overseas pensions, budget documents reveal DOCUMENTATION IN the budget includes some important changes for pensions schemes administrators and the transfer of pensions outside of the United Kingdom (UK) (see https://ow.ly/8kTQ50TZ3Vl).
From 30 October 2024 (budget day), the exclusion for Qualifying Overseas Pensions Schemes (QROPS) established in the European Economic Area (EEA) from the Overseas Transfer Charge (OTC) has been removed, meaning such transfers will now incur the 25% tax charge. Additionally, from 6 April 2025, Overseas Pension Schemes (OPS) and Recognised Overseas Pension Schemes (ROPS) established in the EEA will need to follow new rules in line with the rest of the world, which are: l OPS established in the EEA will be required to be regulated by a regulator of pension schemes in that country l ROPS established in the EEA must be established in a country or territory with which the UK has a double taxation agreement providing for the exchange of information, or a Tax Information Exchange Agreement. From 6 April 2026, registered pension schemes will also be required to ensure that scheme administrators are UK residents.
Diary dates
Last day of tax month 8
5 December 6 December
First day of tax month 9
Last day for submitting a real time information employer payment summary to apply to tax month 8 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 December
22 December (this is a weekend date)
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
Merry Christmas! Happy new year!
25 December
1 January 5 January 6 January
Last day of tax month 9 First day of tax month 10
19 January (this is a weekend date)
Last day for submitting a real time information employer payment summary to apply to tax month 9 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
22 January
| Professional in Payroll, Pensions and Reward | December 2024 - January 2025 | Issue 106 19
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