Professional July/August 2020

in Payroll, Pensions & Reward PROFESSI NAL Issue 62 July/August 2020 Official publication of The Chartered Institute of Payroll Professionals

Tributes to Norman Green (1950 –2020) Enduring images andmemories Pay on demand roundtable Various shades of opinion CJRS developments Positives, negatives

Training and educational needs and solutions

CIPP UPDATE | POLICY HUB | PERSONAL DEVELOPMENT

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“Your voice can change the world.” Barack Obama (1961–)

This issue’s content is somewhat diverse. On pages 26-27 are many warm, lovely and touching tributes to Norman

a pensions initiative; while page 7 provides insight to the CIPP’s new director. And unsurprisingly there are several articles about the CJRS – visit pages 30, 32, 44. Page 32 reminds us of the (almost forgotten) matter of off-payroll working. Oh, and we have a crossword on page 52! Be alert. Be awesome. Be payroll.

Green, some of which are from ‘old’ friends. Reading them I fondly recognised his many qualities and skills and remembered his passion for payroll and music. On page 34 you’ll discover that the public sector might be about to adjust its travel and subsistence rules. From page 8 are the findings of recent CIPP membership research. Page 38 begins the first of a two-part report of a roundtable on the topic of pay on demand. Awaiting you on page 41 is an invite to participate in

Mike Nicholas MCIPP AMBCS (editor@cipp.org.uk) Editor

Chair’s message

One of my favourite sayings is ‘everyday is a school day’, and it’s a mantra I live by. Being open to new ideas, allowing our opinions to be challenged and to take responsibility for personal growth is hugely important for all

can be hard to defend but must be part of a business plan to ensure the permanence of the business can be built upon without interruption. The recent events have also challenged the normal expectations of classroom-led training with so many new experiences now recognised as a genuine alternative. Visual connection in a training setting can improve user-experience in numerous ways as body language is such a key component to communication. My middle daughter has enjoyed her video conference tutor sessions for science, and she wants to continue with that approach once lockdown eases. I hope you have all found similar silver linings.

professionals. 2020 has been such a challenging year for the key workers of the payroll profession. Yet, it is also a year for personal growth. Having a chance to try something new and find the inner artist. Hopefully, you will all recognise some of this, in the time created during lockdown. I expect this period also has provided opportunity for reflection. What is needed in the future? How will you and your teams respond and ensure professional development is maintained and built upon? Succession planning and business continuity has been tested throughout this period. Has this made you realise what else is required in the business to ensure full coverage can be maintained should such an issue arise again? Training and development budgets

Jason Davenport MCIPP MIoD (jason.davenport3@cipp.org.uk) Chair, CIPP

CEO’s message

So, as we enter our summer season, we find ourselves still living in extraordinary times. I hope that you, your family, and colleagues are still well, keeping safe, practising ‘social distancing’ and in good health.

Your Chartered Institute has continued to support the membership base fully during this time and we are delighted – and slightly worn out! – that we have managed to accommodate the volume of queries, converting face-to-face events (such as training and our national forums) to a mixture of online solutions. A first was conducting the Foundation Degree examinations (Year 1) online. As well as all the CIPP staff who have contributed in some shape or form supporting all the CIPP activities I extend thanks to the Heart of Worcestershire College and the University of Worcester for their support and practical guidance in those areas of delivering our education portfolio. Looking forward (as we must) I’m sure some aspects of our working lives will change. Where we are based, new methods of delivering training and education and how we interact at potential conferences and events will be just some of the challenges that will affect all of us in continuing to keep the UK (and the world!) paid. Once we are out of this pandemic and lockdown situation, all who work in payroll should be proud of the part that they played, in whatever shape or form, in keeping the UK paid. Keep safe and well.

And should you manage a break (that goes further than your living room or garden) where government guidelines allow, I hope you have some time to recharge your batteries. During this time, and reflecting on the last few months, it cannot go unnoticed that many of us will have family, friends and colleagues whose health will have been impacted by the coronavirus. If that has affected you, then you are in the thoughts of the CIPP. As members of the payroll profession this has pushed all of us to extremes; adapting new working methods in many cases from home (in several cases with dependants and partners), working on the government’s CJRS (with its constant iterative changes to the guidance to keep us on our toes). This also included administering the SSP scheme, with or without technology, for day-one sickness payments as well as recovery of SSP from the government for sickness periods (up to fourteen days) relating to coronavirus incapacity for employers of less than 250 as at 28 February – all to be navigated, processed recovered and paid accurately – on time. Essential workers indeed.

Ken Pullar FCIPP (ken.pullar@cipp.org.uk) Chief executive officer, CIPP

| Professional in Payroll, Pensions and Reward |

Issue 62 | July/August 2020

in Payroll, Pensions & Reward PROFESSI NAL

Also available online at payrollpensionsandreward.org.uk

Contents

July/August 2020

THIS ISSUE’S FEATURE TOPIC IS TRAININGAND EDUCATIONAL NEEDS AND SOLUTIONS

17 Training and educational needs and solutions by Jerome Smail

Features

Getting to know… Carole Pearson

Training: above and beyond by Ian Neale

CIPP’s market insight survey results

Education is not preparation for life, education is life itself by Carsten Staehr

Tributes to Norman Green

CJRS developments by Lora Murphy

| Professional in Payroll, Pensions and Reward | July/August 2020 | Issue 62 2

Chief executive officer Ken Pullar FCIPP CIPP board of directors Jason Davenport MCIPP MIoD Stuart Hall MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA Editor Mike Nicholas 0121 712 1000 | editor@cipp.org.uk Advertising Jill Bonehill 0121 712 1033 | advertising@cipp.org.uk Design James Bartlett, Nicole Davis and Sam Parkes design@cipp.org.uk Printing Warwick Printing Company Ltd

The future for public sector mileage claims by Duncan Groves

Delayed, not diverted – off- payroll working reforms ahead by Samantha Mann

A pensions initiative from the CIPP by Henry Tapper

Pay on demand roundtable

Liz Lay MSc FCIPPdip Carole Pearson MCIPP Katie Sharpe ACIPPdip

Cliff Vidgeon BA (Hons) FCIPP CMA ACIS Clare Warrington MSc FCIPPdip AFHEA

Useful contacts

Managing staff who refuse to return to work by Danny Done

Abuse, status, last-straw by Nicola Mullineux

Membership membership@cipp.org.uk 0121 712 1073 Education education@cipp.org.uk 0121 712 1023 Training admin@cipp.org.uk 0121 712 1063 Events events@cipp.org.uk 0121 712 1013 Marketing and sales marketing@cipp.org.uk 0121 712 1033 General enquiries enquiries@cipp.org.uk 0121 712 1000

When we were young by Vince Ashall MSc FCIPP

Crossword by Graham Francis

Regulars

01 Editor’s comment, and

29 Payroll news 30 Compliance 38 Reward 46 Industry news

Chair’s andCEO’smessage Events, news and developments

cipp.org.uk @CIPP_UK

04 CIPPupdate 06 Events horizon 07 My CIPP

Articles Please support this magazine so that it can continue to be a part of your membership package. Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ and ‘CIPP Consult’ are trademarks of the Chartered Institute of Payroll Professionals. Copyright: The Chartered Institute of Payroll Professionals 2020. The Chartered Institute of Payroll Professionals, CIPP, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000 Fax 0121 712 1001 Copyright This magazine is published by The Chartered Institute of Payroll Professionals in whom the copyright is vested. All rights reserved. No part of this publication may be reproduced, stored in a 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.

Policy hub: On your behalf and Advisory, Being payroll

Additional online content 24 Maintainingworkplace culture 36 Final pay – what must be included (USA)

16 Movers and shakers 17 Personal development Diary of a student, and CPD 25 COVID-19News

Full issue including additional online content available at payrollpensionsandreward.org.uk

| Professional in Payroll, Pensions and Reward |

Issue 62 | July/August 2020

CIPP update

Celebrating 40 years of supporting payroll professionals RECENTLY, GRAHAM Francis BA(Hons) FCIPP contacted the CIPP. Graham was one of the founding members and has been involved with the CIPP since the early days of the Association of Payroll and Superannuation Administrators (APSA), holding several posts over the years including: national committee member, publicity officer, APSA news editor, and finance director after APSA and BPMA merged and we were known as IPPM.

“The comments regarding the monthly APSA magazine brought back memories. The late George Merrylees was responsible for the preparation on an Apple computer in his spare bedroom, and I was the one who supplied him with the crosswords. “When APSA merged with the BPMA, I was appointed to the board, and I served in that capacity for a number of years, hopefully making a useful contribution. “In the early days of APSA I worked in local government, but in 1989 I became payroll controller for Safeway Supermarkets, a role which I held until I retired in 2002 when Safeway was bought by Morrisons. I then was responsible for a payroll of around 100,000, in five tax regimes. “Now happily retired, I have followed the continuing evolution of CIPP, and I am proud that I played a small part in its success.” Thank you, Graham, for taking the time to write, for your kind words regarding the ‘evolution’ of the CIPP, and for your significant and positive contributions over the years. And, thank you for the crossword which features on page 48.

Prompted by reports in previous issues, Graham sent an email to Vickie Graham, CIPP’s business development director, as follows: “I, too, was one of the payroll fraternity (is that a sexist term these days?) who answered George Powell’s call and attended the inaugural meeting at Kensington & Chelsea Town Hall. I went with the words of my boss ringing in my ears – ‘Don’t get involved’. But get involved I did, becoming part of the organising committee. “Over the ensuing years, I fulfilled a number of roles, including course writer, tutor, examiner and board member. I also represented APSA at the Conventions of the American Payroll Association (Boston, Washington DC (twice), San Antonio, and Honolulu) and the Canadian Payroll Association (Toronto).

CIPP and The Payroll Centre working together to promote excellence in payroll THE CHARTERED Institute is delighted to announce that it is working with The Payroll Centre with the aim of raising best practice standards in payroll. Professional payroll departments and organisations that are committed to improving standards within payroll and to identifying and developing lifelong training schemes within their teams, now have the opportunity to engage with two industry- leading, forward-thinking services: the CIPP’s flagship ‘Payroll Assurance Scheme’ (PAS), and The Payroll Centre’s unique ‘Assess, Customise, Train’ (ACT) tool. Vickie Graham said: “It made sense for the CIPP and The Payroll Centre to work together in promoting the Payroll Assurance Scheme and the ACT tool as the products complement each other in demonstrating excellence in payroll processes and development. The Payroll Assurance Scheme assesses an organisation’s payroll procedures, including the development of their payroll teams and therefore the ACT tool is a natural fit with this service. “We hope that through working together, the CIPP and The Payroll Centre can help payroll professionals demonstrate their best practice standards within the organisations in which they work, ultimately raising the profile of the profession.” Neil Hollister, chief executive officer (CEO) of The Payroll Centre, commented: “The Payroll Centre is delighted to be working with CIPP to promote PAS and ACT to the payroll profession. “We believe these offerings will help raise standards in the industry by offering payroll teams the chance to benchmark and certify their operations, and clearly identify and act on the development needs of every payroller in the team. “Together with our support for National Payroll Week, The Payroll Centre is delighted to be working with CIPP to help develop the profession.” The aim of the joint project is to raise best practice standards within the payroll sector, benefiting both companies and individuals alike. For more information visit: https://bit.ly/2YWw5xo and https://bit.ly/30WGvQ0.

Congratulations to our newly accredited PAS organisation THE CIPP Payroll Assurance Scheme (PAS) is designed to test your payroll processes in relation to payroll processing, compliance and the people skills and development opportunities. One of the most important elements is ensuring business continuity plans are in place and effective should they be required. Given recent events, congratulations to all organisations that have achieved this accreditation and will have been able to put those plans into action. Special congratulations to NHS Payroll Services on their Payroll Assurance Scheme accreditation. Ken Pullar, CIPP chief executive officer, said: “Never has it been

more important for businesses to have good payroll processes, knowledge and skills that enable them to implement new government legislation and guidance quickly. Congratulations to those organisations that have recently demonstrated just that.” The Payroll Assurance Scheme is still operating, with assessments currently operating online. To find out how the Payroll Assurance Scheme can benefit your organisation, email compliance@cipp.org.uk .

| Professional in Payroll, Pensions and Reward | July/August 2020 | Issue 62 4

JUMP INTO THE FUTURE OF PAYROLL WITH US

E D U C A T E C E L E B R A T E CIPP’S ANNUAL CONFERENCE AND EXHIBITION C O L L A B O R A T E

E D U C AT E / C O L L A B O R AT E / C E L E B R AT E

The CIPP’s Annual Conference and Exhibition is an unmissable learning experience, and we are well underway with preparations for our 2020 event, taking place 14-15 October .

In light of this month’s theme ‘Training and education needs and solutions’, we would like to highlight just a few of the reasons why attending the CIPP’s Annual Conference and Exhibition is the perfect opportunity for you and your staff to get some insightful training and education on current and upcoming legislation changes.

WHY SHOULD YOU ATTEND?

How to raise your profile and secure a place for payroll at the top table Ana Laiu MCIPPdip, head of payroll, PPHE hotel group

Educate yourself about the forthcoming changes to payroll and pensions legislation Collaborate with like-minded individuals, hear from and ask questions of the industry experts Speak to a wide range of exhibitors to see how they can add value to your team or company through their services.

In this session, the speaker will discuss how technological advances have helped us payroll professionals to change our focus from the transactional payroll processing to a more strategic role, where we are in partnership with the business. Continuing the payroll journey into the reward space Hazel Robinson MCIPP, associate director - head of reward, reward and wellbeing, Brunel University London Having seen personnel develop into HR, the payroll world transitioning closer to rewards is the next logical step. The key areas to create this shift are: ● Engagement with payroll ● Identifying what reward could be for the organisation ● Gaining support from stakeholders ● Recognising unknown allies ● Creating confidence to shift culture ● Celebrating success and be proud of who we are

Don’t forget to nominate Submit your nominations for the CIPP’s Annual Excellence Awards 2020. Nominations close 31 July 2020

Book your place online at cipp.org.uk/ace or email events@cipp.org.uk

Thank you to our Annual Conference and Exhibition and Annual Excellence Awards sponsors

CIPHR A L L A B O U T P E O P L E

KEYNOTE SESSION SPONSOR

HEADLINE SPONSOR

BENEFITS DELIVERED

| Professional in Payroll, Pensions and Reward |

Issue 62 | July/August 2020

Events Horizon

Full details of events and training courses can be found at cipp.org.uk or you can email info@cipp.org.uk for more information.

Training courses

CIPP and AAT hot topic event 50% off for all members 19 November - Birmingham, 9 December - London Join the CIPP and the Association of Accounting Technicians (AAT) at this half-day workshop and gain an update on the forthcoming changes in legislation affecting payroll, whether in practice or business. The workshop also provides an excellent opportunity for members to achieve their CPD and discuss their CPD objectives and requirements with a member of the CIPP team.

All courses are currently being delivered in a virtual classroom environment using Adobe Connect. Contact us for more information or visit www.cipp.org.uk/training to see all available courses.

Course

Date *

Location

16 July

31 July 12 August 31 August 8 September

Payroll and HR legislation update (50% off for members)

Virtual classroom

5 August

NEW COURSE- Calculating income tax NEW COURSE - Calculating National Insurance contributions NEW COURSE - Calculating Statutory Sick Pay

Online *

3 September

5 August

Online *

3 September

5 August

Online *

3 September

5 August

NEW COURSE - Calculating Statutory Sick Pay

Online *

3 September

National Payroll Week Conference and Exhibition 2020 10 September - Online

21 July

2020

Virtual classroom

Holiday pay and leave

17 August 2 September

10 SEPTEMBER | SCOTLAND

Virtual classroom

Revision: calculating a payslip

29 July

Salary sacrifice and other optional remuneration arrangements

Taking place on 10 September 2020, this invaluable event will provide you with the latest legislative changes and also the perfect opportunity to meet exhibitors to see what they can offer you as well as network with like-minded professionals. With six workshops and four plenary sessions providing an update on a range of topics delivered by industry-expert speakers, this event really is unmissable. Then after an information filled day, join us on the night at the National Payroll Week drinks reception.

Online *

28 August

Online *

22 July

Termination payments

Online *

18 August

* The dates are a guide only, as access is granted within two working days of payments.

Please note, dates are subject to change. There are other training courses and dates available. Please visit www.cipp.org.uk/payroll-training-listing .

Can’t find a date or subject to suit your needs? Let us know by visiting cipp.org.uk/trainingreg .

To view the programme and book your place please visit www.cipp.org.uk/events or email us at events@cipp.org.uk.

New dates and subjects may be added if there is enough interest.

| Professional in Payroll, Pensions and Reward | July/August 2020 | Issue 62 6

MY CIPP

Getting to know ...

Recently appointed CIPP board director Carole PearsonMCIPP outlines her career, aims and life

Tell us about your career and background in payroll?

forward to sharing my skills and experience in HR and business, working with the board and the CIPP team to further promote and grow the CIPP membership. It is truly a great honour and I am really keen to ensure that the board and the CIPP team gain value from the skills and experience I have gained in my career to date. ...already signs that the next generation are not prepared to wait a month for their pay but want almost

I think with my HR and business background and experience I can bring a different way of thinking and perspective to the team. What does the future hold for the future of payroll, pensions and reward? Payroll will always remain at the heart of any organisation. Paying colleagues on time and correctly is arguably one of the most important things a business needs to do for their people. How people want to be paid in the future is going to be a challenge on the most traditional payrolls. There are already signs that the next generation are not prepared to wait a month for their pay but want almost immediate payment. This is going to be a very interesting challenge as our payrolls of the future will need to be a lot more flexible than they are today. Pensions will continue to be a focus as we all need to ensure that we save for our retirement; the challenge is encouraging the next generation the value of doing this early. What do you do in your available time to unwind? We have a small labradoodle called Alfie who we take out for long walks in the countryside at the weekend. As I am now working from home, I try to take him out every lunchtime to give both him and I some additional exercise. I also like to relax in my local beauty salon, having my nails and hair done. I’m really missing this treat at the moment and can’t wait for the government to announce that they can open again. n

I am a HR (human resources) professional by background and have worked in HR for over thirty years, progressing from personnel associate to head of HR business partner roles. My experience with payroll started when I joined Xchanging HR Services as head of operations and, as part of that role, managed the payroll team. It was a complex payroll with many different payrolls as BAE had over time gone through several acquisitions and mergers. When I moved to my role as head of HR shared services at Marks & Spencer PLC, the business had just commenced a transformation programme, the first stage of which was to consider the full outsourcing of the payroll team. I lead and managed the outsourcing of the payroll service to Ceridian now SD Worx. We then went on to implement a new payroll system. It was a very challenging time but nevertheless a success. During my career in HR shared services I have also had accountability for leading and managing pension teams, both defined benefit and contribution schemes. When did you first become involved with the CIPP? I have been involved with the CIPP on and off for several years, with my teams using the training programmes and the Advisory Service on a regular basis. Tell us about your role at the CIPP and what does it mean to you? I am really excited to have been appointed to the board of directors and am looking

immediate payment...

What do you plan for 2020? Well, 2020 has turned out to be an

interesting year for us all with COVID19 and I guess all of our plans will need to be reviewed once this is all over. In the meantime, we need to keep focused on growing the CIPP membership, promoting our training and qualifications, and developing the Advisory Service. It is interesting to see the increase in the number of hits to our website and our helpline during this period, and we really need to ensure we build on this opportunity for the future.

What do you think you can bring to the future strategy of the CIPP?

| Professional in Payroll, Pensions and Reward |

Issue 62 | July/August 2020

MY CIPP

CIPP’s market insight survey

Vickie Graham, CIPP’s business development director , explains howwe use your feedback and identifies what the Chartered Institute is changing

A s a membership organisation, committed to delivering services which are of interest and benefit to our members and the wider payroll and pensions professions, it is important to us to gain feedback, understand your challenges and receive your views on how we are performing. As such, we conduct

2. to review existing products, services and business areas to establish which the members value and where there is room for improvement in 2020/21 3. to provide a ‘picture’ of our membership base and look into the issues being faced within the industry in order to communicate more effectively 4. assist the CIPP management team and board with putting together 2020/21 business plans. Both CIPP members and non-members were invited to participate in the survey via News Online , marketing emails, social media and the CIPP website. The survey received 688 responses in total. What you like about working in the profession The word cloud highlights the things that you said you enjoy about working in your chosen profession. Whilst some time has passed since the survey, it is encouraging that you indicated that you like the changes and challenges you face. Recent events have resulted in more frequent changes than ever before in payroll, and with those changes new challenges have been faced. To recognise the work that payroll professionals have been doing during the covid-19 pandemic, we have written to cabinet ministers to highlight your important role in keeping the UK paid and are hopeful that this will raise the profile of the profession within the UK.

the Market Insight Survey every twelve months and use the feedback to inform senior management team and board decisions. The main objectives of the 2020 survey were: 1. to measure customer satisfaction and evaluate the customer experience

| Professional in Payroll, Pensions and Reward | July/August 2020 | Issue 62 8

My CIPP

General comments

“I have always had a really positive experience with CIPP, which is why as I have moved roles and businesses over the years, I have continued to use CIPP for all our internal training requirements.”

“The Advisory Service is invaluable.”

“CIPP staff are always friendly as well as being professional.”

CIPP head office, Goldfinger House

How can the CIPP do more to support the profession? Within the survey, we asked about the challenges faced which you feel the CIPP could do more to support the profession. Some of the suggestions, which we can address, are outlined below. • Specific guidance and support in key areas – This is something which the policy and research team have started to address. The team has been busy producing content for your website, including FAQs and webcasts on topical issues recently such as the Coronavirus Job Retention Scheme (CJRS) and the national minimum wage. Further guidance and support content are planned over the coming months and will be released to members via News Online and within MyCIPP. Content relating to the CJRS will be available to both members and non- members. • More support and training on global payroll – The CIPP is focussed on delivering support, guidance and training relating to UK payroll, but we recognise that our members are responsible for global payrolls. In order to ensure that our members have access to training and support in these areas, we are working with membership organisations in other countries to supply global payroll support and training. Details of who we are working with, and the training that they provide, can be found here: www.cipp.org.uk/ training-and-education/international- training.html . In addition, we will shortly introduce global payroll content to the magazine. • NUS card – Through our relationship with the Heart of Worcestershire College, our Foundation Degree students have access to purchase a TOTUM PRO card. TOTUM is the new name for NUS extra and provides students on our Foundation

“Love the Advisory Service – always comprehensive and speedy response.” “To be honest I can’t think of any area needing to be improved, CIPP has everything covered.” “Everyone has been great and supportive, whether it was to do with the conference, membership or answering my delightful query in the Advisory Service, thumbs up to everyone.” “The magazine is a valuable resource for all payroll, pension and reward professionals.”

Degree programmes with a range of student discounts online and at various stores. Students should apply by following the instructions available in the online learning platform’s shared space. Applying is straightforward and can be done online within minutes. • More for payroll professionals working in a bureau environment – As the Chartered body for payroll professionals, we represent members within all sectors and organisation sizes. To ensure relevant content and support for all sectors, we operate Specialist Interest Groups (SIGs) which run through MyCIPP on the CIPP website. The purpose of these groups is to bring together professionals working in similar sectors who are facing similar issues so that they can support each other, and so that the CIPP can better support them. A SIG exists for payroll professionals working within payroll bureaus. If you wish to join this group, which is included within your CIPP membership, you can do so online via MyCIPP and Specialist Interest Groups ( www.cipp.org.uk/my-cipp/ sigs.html ). SIGs work well in various other sectors, particularly the Public Sector Specialist Interest Group (PSSIG), where the group chair organises industry specific events, supported by the CIPP. These events cover topical issues for the sector and are included within the CIPP membership. • National Payroll Week – Feedback regarding National Payroll Week (NPW) was positive – it seems that you all enjoy the activities and being part of the celebrations. The comments received regarding improvement centred around making the packs more widely available and publishing more of the photos and stories we receive. For 2020, we have made the NPW packs more widely

“Please keep sending in post. Love hard copy.”

available so that anyone can access them, and as they are online there are no restrictions on the number of packs you can download. We are also working with our supporting partners, the Global Payroll Association (GPA) and The Payroll Centre, and our media partner, Reward Strategy, to raise awareness of the week and profile of payroll professionals. With regards to publishing photos and stories, there is only so much space within the magazine, but we will endeavour to publish everything we receive online via our social media channels. Your membership Following response to this question, we are ensuring that communication regarding the different levels of membership are clearer. We have recently reviewed, with practising industry professionals, our competency framework to ensure that it is still fit for

| Professional in Payroll, Pensions and Reward |

Issue 62 | July/August 2020

MY CIPP

purpose and relevant to payroll. In doing this, we have identified the different skills and knowledge required at each job role within payroll and mapped this to the different membership levels offered by the CIPP. In addition, we have also highlighted the need for a pensions competency framework and will be working with industry professionals to develop this. Over the coming months, we shall be making changes to the application processes for all levels of professional membership. These changes will consider the skills, knowledge and experience identified at each level through the competency framework and will make it clearer to members which level of membership is most applicable to them based on their role. Application forms and guidance notes will be updated to reflect the changes and we will seek volunteers to test each stage of the process. If you are interested in being involved and upgrading your membership, please contact Dawn Baxter, membership manager, at dawn. baxter@cipp.org.uk . Many of you responded that you pay for your membership via debit or credit card and would be happy with this being taken on a recurring payment each year. We have started development of this within our website and CRM systems to enable you to automatically renew each year. Professional magazine Thank you to all those members who indicated that the content within the magazine is relevant, and that you value the magazine as a benefit. If you have any suggestions for articles within the magazine, please email editor@ cipp.org.uk. There were several comments relating to the distribution of the magazine as both a hard copy and an online version. Our intention is to keep both formats. Feedback

is mixed regarding preference, with many of you indicating that you enjoy both for different reasons. We are looking at making some changes to our system which will allow you to indicate whether you would prefer to receive the printed or online version, or both. The Compact Payroll Reference Book In 2019 we introduced the Compact Payroll Reference Book as part of the membership benefits package for associate, full, Chartered full, fellow and Chartered fellow members. This seems to have been well received by all. When asked about how the Compact Payroll Reference Book could be improved, the resounding feedback was that it was too small and should be made

bigger. This has already been put into practice for the 2020/21 book which will be A5 as opposed to A6 with an increased font size. The book will be delivered to all associate, full, Chartered full, fellow and Chartered fellow members as part of the 2020/21 new tax year pack. n

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| Professional in Payroll, Pensions and Reward | July/August 2020 | Issue 62 10

Being payroll

Sharon Anderson BA (Hons) FCIPPdip, global payroll manager, Argus Media Ltd, discusses the benefits of being part of the CIPP

Why did you become a member of the CIPP? I joined the CIPP and became a member because it was very much recognised in the payroll industry and I felt that it was important to be a part of the CIPP to ensure that I could get a professional role in business. Which benefits of membership appealed to you the most? It’s very advantageous to have the AdvisoryService as a benefit of the CIPP. You can call this helpline with any queries and nine times out of ten you can get an immediate answer to your query, otherwise they will come back to you as soon as they can. How has the CIPP membership helped you in your career? When I first joined the CIPP, the government had gone through this phase of everybody had to have a professional degree to be able to get a job. Qualifications were more important than

experience. I self-funded my study and I did the diploma through the IPP (as CIPP was known at the time). I have found it valuable to have it, because it is a very highly recognised qualification in the job market. Tell us about the time when you or your department have really felt the benefit of CIPP membership I was working for a company that had quite a bit of redundancy and restructuring that we had to do, so we contacted the CIPP for some advice and some guidance on the ways we could progress without breaking legislation ensuring we were being legal and professional. Tell us about the day your realised the CIPP membership was a real value to you The day I realised that the CIPP was a real value to me was when I qualified. I then went out and managed to push myself further from an administrator to my current position. I’m now a global payroll manager and my qualifications have helped me climb the ladder. For someone who is thinking about joining the CIPP, what would your advice be to them about the benefits they would gain by joining? It’s a great network. Being a part of the CIPP and joining it would be useful to anybody because you can network and communicate with people when you are at events or meetings. I find the Annual Conference fantastic because every year that I attend, I always go away having learnt something new. There’s no such thing as you can’t ‘teach an old dog new tricks’ because there is always something that manages to slip by that you didn’t hear about. I would recommend joining as it is very beneficial. Why is it important to you to be a member of the CIPP? I’m proud to be a member of the CIPP because it proves that I am a professional. It shows that the Chartered Institute backs me and the level of qualification that I hold 100%.

If you would like to be part of the being payroll series, please email info@cipp.org.uk

BE PROFESSIONAL. BE ACCURATE. BE RELIABLE. BE PASSIONATE. BE PAYROLL

| Professional in Payroll, Pensions and Reward |

Issue 62 | July/August 2020

MY CIPP

Policy team update On your behalf

The CIPP’s policy and research teamprovides an update on developments

Fulfilling our role The CIPP's policy and research team serve members and, by virtue of our Chartered status, the wider profession, representing their views at forums and through written response to government consultations. To gather the views of the profession, we post quick poll questions on the website, create surveys, and host thinktank roundtables. The data and views gathered through these sources inform our responses to government consultations. These views and experiences also inform government officials and agencies and subsequently feed into government policy development. This is in addition to keeping our members, who serve all sectors and all service lines within the payroll industry, informed of both the latest news and future updates that will affect the way in which pay, pensions and reward elements are processed, and therefore, the way in which people are paid.

2021 and the future trajectory of the NLW to achieve its new target rate of being two thirds median earnings by 2024, particularly in light of current external economic conditions due to the outbreak of coronavirus and also the UK’s continued relationship with the European Union following Brexit. There was widespread interest in attending the meeting, and members joined from a variety of sectors and industries. Three commissioners and three officials from the LPC also attended resulting in an extremely meaningful discussion. The meeting began with a presentation from the LPC on the nature of their work, and a timeline for deciding upon the NLW/NMW. Annually, between January and March the government decides the LPC’s remit, and between March and the summer the LPC launches its consultation and between May and October evaluates the evidence it has received. Ordinarily, by the end of October the government announces the following year’s NLW/NMW rates as recommended by the LPC. The announcement was delayed in 2019 due to the period of purdah prior to the general election. Representatives from the LPC asked if this delay impacted the work of attendees, and the resounding answer was yes, but that they simply worked to facilitate the changes as they had no other choice. LPC representatives also confirmed that, although work is currently underway to establish the future of minimum wage rates, they would re- evaluate the situation in October because

under current circumstances there was absolutely no way of predicting what would happen in the future. Much of the meeting was dominated by conversation about coronavirus, and the impact that it has had on businesses. Unsurprisingly, there was near-unanimous support for a freeze on, or at least a small percentage increase, to the levels of NLW and NMW. Many attendees confirmed how they started utilising the Coronavirus Job Retention Scheme (CJRS) and placing employees on furlough shortly after the chancellor Rishi Sunak made his announcement on 20 March 2020. It would appear that the CJRS has helped many companies to protect their businesses and the jobs of their staff from redundancy particularly within the retail, hospitality, leisure and tourism sectors. There was a general feeling, however, that a high number of redundancies could still occur when the CJRS comes to an end, and this was an area of concern for businesses and those processing payroll who must ensure compliance with the rules of redundancy handling. (Post meeting note, this was prior to the announcement by the chancellor that CJRS is extended to October.) The discussion turned to the fact that, generally, where there are significant increases to NLW/NMW rates, there are implications for employers that can no longer offer roles between entry and managerial levels as they cannot afford to pay the rates falling between the mandatory minimum rates and higher grade pay rates. Attendees from the public sector shared their concerns about the ability to attract and retain staff in, for example, the

LPC NLW/NMW think tank roundtable

On 6 May 2020, the CIPP hosted an online think tank that allowed the Low Pay Commission (LPC) to meet with members to receive feedback on, and hear experiences of, the impact of the national living wage (NLW) since its introduction, and also of the national minimum wage (NMW). Discussion considered the rates for

...was near-unanimous support for a freeze on, or at least a small percentage increase...

| Professional in Payroll, Pensions and Reward | July/August 2020 | Issue 62 12

*please see summary at cippmembership.org.uk for details.

Policy hub

PAYR LL NATIONAL WEEK 2020

...an opportunity for HMRC to continue to improve its communications...

National Health Service, when minimum wage rates increase significantly, as this effectively devalues the pay spines system, particularly at the lower levels. There was an agreed feeling that separate age rates were unfair. Why should somebody aged 20 receive a lower rate of pay whilst completing the same role as someone aged 25 doing identical work? The LPC’s suggestion of aligning the apprentice rate with the NMW rate for 16–17 year-olds was received favourably. The suggestion that those in certain sectors should command higher NMW levels, for example, in the care sector, was also offered, but the LPC confirmed that this is a political decision well beyond their remit. On the subject of NMW guidance, the general consensus was that it has improved massively but members were disappointed about the latest update to NMW regulations in relation to salary sacrifice. They felt that people who get paid at, or slightly above, the NMW could really benefit from some of the sacrifice arrangements that can be offered, but are being penalised due to legislative restrictions, and do not have the opportunity to make decisions for themselves. A concern was raised that other updates to salaried hours work, including the fact that employers can now decide on a new ‘calculation year’, together with the inclusion of two-weekly and four-weekly pay periods, for salaried hours workers, may have slipped under the radar due to the outbreak of coronavirus. The group felt that these changes should be re- communicated to ensure that employers and employees are aware of them. The meeting was highly beneficial, and the team gathered some great opinions and feedback, which were incorporated into the CIPP’s written response to the LPC’s consultation on NLW and NMW rates for April 2021. IR35 forum Even allowing for the UK-wide lockdown and significant focus of HM Revenue & Customs (HMRC) and other government departments on coronavirus measures, it might be surprising to hear that an

element of ‘business as usual’ activity has continued, albeit not in face to face meetings. The forum’s remit is: To advise on the administration of IR35 policy in practice, assisting HMRC by acting as a consultative body to: • provide HMRC with insights on the effectiveness of administration of IR35 on the ground • identify and discuss specific areas for improvement in the administration of IR35 • explore the implications of potential changes to policies, products and processes relating to IR35 • help HMRC to communicate key messages to the members of organisations represented on the forum and a wider audience about IR35, and to ensure that guidance and information is clear and accessible for customers. As you might imagine the attention of the forum over recent years has very much been on off-payroll reforms. In addition to the legislative transformation, focus has been on operational issues including the continued development and delivery of the CEST (Check Employment Status for Tax) tool. The postponement of these reforms to April 2021, due to the coronavirus outbreak, has provided an opportunity for HMRC to continue to improve its communications in support of business, and employer and engager readiness for off-payroll working. The forum agenda focussed on looking ahead to what work is needed in the coming months to support the roll out of the reforms from April 2021, such as: • customer support • education for all stakeholder groups (for example: agents, employers, public sector, agencies) • education needs for different sectors • risks of operating non-compliant schemes – what do they look like, and highlighting actions HMRC are taking to protect against their promotion. n If you have views or experiences on any aspect of the off-payroll working reforms, including your experience of using CEST, please contact Samantha Mann, policy and research technical lead to policy@cipp.org.uk .

Get more information and register for your digital pack at nationalpayrollweek.co.uk

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