Professional February 2017

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Editor Mike Nicholas 01273 412 836 | editor@cipp.org.uk Advertising Jill Bonehill 0121 712 1033 | advertising@cipp.org.uk Design James Bartlett and Nicole Gumery design@cipp.org.uk Printing Warwick Printing Company Ltd

The peril of pensions Henry Tapper offers a word in payroll’s ear

The LGPS and pensionable pay Cornelius Hargrave provides advice

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Chief executive Ken Pullar FCIPP CIPP board of directors

Managing T&A in a global workplace Annabel Jones outlines how T&A systems are increasingly important

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

Taxing times for high-earners Alan Morahan analyses research and suggests measures

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

Why it pays to have T&A software John Ovington explores the benefits that new technologies bring

Is your business ready for a HMRC inspection? Adam Reynolds explains importance of digital expenses management systems

Regulars

01 Editor’s comment,

34 Pensions insight 40 Feature articles Time and attendance

and Chair’s and CEO’s messages Events, news and developments

The Pensions Regulator: Re- enrolment

04 Membership focus On your behalf, Advisory, Five minutes with 11 Professional development Diary of a student, Taking advantage of apprenticeship reforms 15 CIPP update New vice chair, CIPP strikes gold 16 Payroll news 26 Reward insight Employment law cases, Employee shareholder status to be abolished

43 Industry news 44 Technology insight 47 Confessions of a payroll manager Plus bonus content: 26 Employment law post-Brexit 29 First round to the drivers 45 GDPR and the payroll industry 46 Your best payroller has just resigned

0121 712 1000 info@cipp.org.uk

cipp.org.uk @cipp_uk

Articles Please support this magazine so that it can continue to be a part of your membership package. Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ and ‘CIPP Consult’ are trademarks of the Chartered Institute of Payroll Professionals. Copyright: The Chartered Institute of Payroll Professionals 2017. The Chartered Institute of Payroll Professionals, CIPP, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000 Fax 0121 712 1001 Copyright This magazine is published by The Chartered Institute of Payroll Professionals in whom the copyright is vested. All rights reserved. No part of this publication may be reproduced, stored in a retreival system, or transmitted in any form or any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher. The views expressed in this publication are not necessarily those of the CIPP or the editor. The information and comment contained in this publication are given in good faith, their accuracy or completeness cannot be guaranteed.

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Issue 27 | February 2017

| Professional in Payroll, Pensions and Reward |

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