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ISSUE 11 I 2025
Was Our Love a Lie? Breaking Up with DEI
THE UNSEEN ARSENAL
PAYROLL HEROES When Payroll Problems Bench Star Players
REMARKABLE PAYROLL The Glorious GPA Global Payroll Summit 2025
Your Payroll Team’s Mindset is Your Business’s Business
04:05 FOREWORD
Celebrating Wins and Exploring Industry Shifts
Richard Rowell, Chairman and Co-founder of Ascend Payroll Ltd, questions the sustainability of managed payroll services in an era of technological advancement and changing business needs and explores if there is a future for these services or if a new model is emerging. Then, with big changes underway, our HR Manager presents the latest chapter in his evolving story. Chris Kirby, Senior Manager for HR Transformation at LACE Partners, understands the importance of mindset . His article examines strategies to foster a positive and productive work culture, emphasising the importance of mental wellbeing, resilience and being strategic. And staying in a celebratory mood, we revisit the GPA Global Payroll Summit 2025 , held in March at Convene, London. Its success was a testament to the real unity at the heart of our global payroll community.
W elcome to the latest issue of 04:05 , packed with pertinent discussions and insights into the issues shaping our industry today! This bumper edition comes hot on the heels of a successful Global Payroll Day , and brand new for the month of May, as we all turn our thoughts to celebrating the wins of the individuals and organisations that make our industry so extraordinary. For our attention-grabbing cover story, Breaking Up with DEI , Ayşe Nazmiye Uça delves into the evolving landscape of Diversity, Equity, and Inclusion initiatives, bringing her familiar wit and wisdom to bear. The role of Artificial Intelligence is another focal point. As AI continues to transform the way we manage payroll and workforce operations, Jen Cozier, Vice President of Payroll Product Management at Workday, explores its benefits and challenges.
Melanie Pizzey
Melanie Pizzey GPA CEO
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12 EMEA THE MODERN WORKPLACE UK labour supply chains and the use of umbrella companies 30 GLOBAL REAL STORIES FROM PAYROLL HEROES When payroll problems bench star players 36 APAC TAX COMPLIANCE IN THE DIGITAL AGE Malaysia’s e-PCB Plus system 42 GLOBAL MANAGED PAYROLL SERVICES Is there a future? 48 GLOBAL THE SILENT STRATEGY Payroll-driven financial wellbeing for Summit 2025 58 AFRICA INDEPENDENT CONTRACTORS IN SOUTH AFRICA The hidden risks 62 GLOBAL PAYROLL AND WORKFORCE MANAGEMENT The role of AI in manual calculations and the adoption of cloud-based solutions long-term ROI 52 GLOBAL WHAT A REMARKABLE INDUSTRY PAYROLL IS! The glorious GPA Global Payroll
WAS OUR LOVE A LIE? Breaking up with DEI
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66 GLOBAL DEI AND SUSTAINABILITY Aspirations in diversity, equity and inclusion 78 GLOBAL INTERNATIONAL GROWTH Understanding global payroll models
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72 AMERICAS EARNED WAGE Is earned wage access reaching a critical juncture?
26 GLOBAL THE UNSEEN ARSENAL
18 GLOBAL BETWEEN THE LINES Seasoned payroll professional and industry leader Chanelle Webb
Your payroll team’s mindset is your business’s business
REGULARS
84 GLOBAL DIARY OF AN HR
88 APAC ASIA BRIEFING Overview on Asia news 90 GLOBAL FIND A VENDOR A comprehensive list of suppliers to the global payroll industry
07 GLOBAL NEWS Interactive global payroll news 82 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries
MANAGER 86 GLOBAL
GPA WEBINARS The latest global and in-country payroll topics and trends
The GPA , 49 Greek St, Soho, London W1D 4EG. Tel: +44 (0)203 871 8870 Melanie Pizzey - CEO and 04:05 Executive Editor: melanie@gpa.net Rich Robins - 04:05 Designer: hello@megandmore.co.uk Hayleigh Blinkhorne - events/vendors/advertising: hayleigh@gpa.net General enquiries/mentor scheme/training : - info@gpa.net Michael Baer - US contributor: mike@gpa.net Nilufer Gul - GM APAC/Australia: nilufer@gpa.net Tel: +61 (0)413 749 714 CONTACTS
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Payroll as a career: Insights from senior payro professionals
Payroll as a career: Insights from senior payroll professionals Payroll as a career: Insights from senior payroll professionals Download the white paper
Download the white paper
Download the white paper
Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more. 04:05 GLOBAL NEWS
Global
Kuwait
Australia
UK
Intuit announces GoCo acquisition Read more...
Nationals earn nearly five times as much as expats Read more...
Employee engagement falls to just 16% Read more...
Rogue’ payroll director banned over underpayment Read more...
South Africa
US
US
US
Gauteng Health Department freezes salaries Read more...
Tapcheck raises $225 million in equity and debt Read more...
Massachusetts fast food franchisees fined Read more...
Pennsylvania man admits conspiring to defraud the IRS Read more...
Global
UK
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
Egypt
Less than half of companies offsetting NI costs Read more...
UKG appoints Prakash Kota as CIO Read more...
Minimum wage rise for public sector employees Read more...
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04:05 GLOBAL
Was Our Love a Lie? Breaking Up with DEI
Ayşe Nazmiye Uça is the Founder and Chairman of the Turkish Payroll Association and established Turkey’s first payroll outsourcing company 26 years ago. Her company, Datassist, leads the market in technology-centered payroll services, catering to Fortune 500 companies and major Turkish corporations. Datassist excels in Regulation Technologies (RegTech) and continues to expand through strategic investments and business partnerships, aiming to offer comprehensive services in an evolving market. In 2024, Ayşe ranked 20th among Turkey’s top 100 female founders by Fast Company magazine, based on company turnover. Her life purpose is to shape organizations, create new opportunities, and guide her employees toward achieving their career goals. 08 I 04:05
What’s Happening to DEI? A t its peak, the corporate embrace of DEI (Diversity, Equity and Inclusion) felt like a modern Romeo and Juliet story — full of bold declarations, grand promises, and hope for lasting change. But just like Shakespeare’s lovers, it was always fragile. Political backlash, financial pressures, and cultural shifts quietly tore them apart. Today, companies have packed away their public love for DEI, folding it into a drawer like a forgotten
DEI: A Love Story Facing Reality During the pandemic and the social justice wave that followed, DEI was not just a box to tick; it was paraded as the future. LinkedIn profiles, sustainability reports, panels, and year-end reviews — all were bursting with DEI enthusiasm. But was this passion real, or just a response to the zeitgeist? According to Paradigm’s recent report, companies’ DEI goals have dropped by 22% since 2023. Even Fortune 100 giants, once vocal Romeos on the balcony, are now tiptoeing quietly off the stage.
letter. Which leaves us asking: Was our love ever real?
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Most DEI rhetoric centered around gender, leaving blue-collar workers, older employees, and those from different ethnic and linguistic backgrounds out in the cold.
Turkey and DEI: A Story That Struggled to Take Root In Turkey, DEI remained largely a localized echo of Western headquarters’ initiatives. And when we think DEI here, we mostly think “women.” Campaigns were launched, awareness days celebrated — and then what? According to the UN Global Compact Turkey’s 2022 report , many companies never even made their DEI strategies public. Romeo may have
Let’s say they liked the idea of love more than the reality of commitment. Gen Z: Still Waiting on the Balcony For Gen Z, inclusion isn’t a corporate slogan; it’s a basic expectation. Young talent who feel unseen, unsupported, or unrecognized don’t stay loyal. Mercer’s same report states that 38% of HR leaders were planning to expand benefits to make workplaces more inclusive. Juliet, it seems, is still calling out — but fewer Romeos are answering.
whispered his love to Juliet, but in Turkey, he often preferred not to say anything too loudly. Inclusion Promised, Inclusion Denied Most DEI rhetoric centered around gender, leaving blue-collar workers, older employees, and those from different ethnic and linguistic backgrounds out in the cold. Mercer’s 2022-2023 Global Talent Trends Report shows that only 28% of companies claimed to have an actual DEI strategy. The rest?
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DEI Is Not Dead — But It’s No Longer Center Stage DEI is still alive, but like a love story no longer publicly celebrated, it’s been pushed backstage. Companies that treat it merely as a PR tool will always abandon it first when storms come.
When Profit Comes Before Promises In 2020-2022, DEI programs even boosted company valuations, embraced by investors hungry for ESG-driven growth. But since 2023, the question shifted: where’s the tangible financial return? As scrutiny grew, many companies began — quietly, strategically — to reframe, shelve, or “soften” their DEI initiatives. As a result, DEI’s impact on company valuations is now being assessed more cautiously and strategically. Not a loud breakup. A ghosting. Breaking up with DEI wasn’t about admitting failure. It was about quietly changing the conversation — shifting from”equity” to “culture,” from “inclusion” to “people experience.” After all, even Romeo learned it’s safer to hide his letters when the world starts asking too many questions.
True commitment means internalizing DEI not as a campaign, but as part of the corporate DNA — a business reflex, not a political agenda. DEI should not be a distraction from profitability. It should be seen as a precondition for it. Because true love doesn’t need an audience. Neither does real inclusion.
The Brief History of DEI: 1970-1990: Affirmative Action and Compliance Diversity programs emerge, mostly due to legal requirements. 1990-2010: Strategic Cultural Shift DEI evolves into a competitive advantage, linked to innovation and customer loyalty. 2010-2020: Global Movements and Transparency #MeToo and Black Lives Matter bring DEI to the forefront. Companies start measuring and reporting DEI performance. 2020-2025: Pandemic, Crisis, and Reassessment COVID-19 and economic pressures force a reevaluation. DEI moves from essential strategy to quietly “managed risk.” Love stories end. Strategies endure. Companies that understood the difference will be the ones standing.
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Pour homme. Pour femme. Pour Pay Day.
Discover the allure of global payroll and mobility at www.activpayroll.com/love
04:05 EMEA
UK Labour Supply Chains and the Use of Umbrella Companies The modern workplace sources labour in many ways. Non-payroll or off your payroll labour presents risks and challenges, especially as models evolve. Often called contingent labour, this can include self- employed sole traders, intermediaries like personal service companies, agency workers, as well as those through professional employer organisations or umbrella companies. E nd clients or users of such labour often assume workers are employed by another party in the chain, or are
Authors: Susan Ball and Charlie Barnes Susan Ball is a partner at RSM UK , and she has more than 30 years of experience working extensively in the employment tax, investigations and reward field. Susan is the past President of the Chartered Institute of Taxation and sits on its employment taxes committee. Charlie leads the RSM UK employment legal team, which specialises in fair work and pay issues such as National Minimum Wage, holiday pay, equal pay and the duty to prevent senior exits. In addition, he is an experienced employment tribunal advocate who has successfully defended numerous employers in the employment tribunal against claims including sex discrimination, whistleblowing and unfair dismissal. sexual harassment. Charlie also specialises in complex disputes, investigations and
genuinely ‘off-payroll’ without sufficient due diligence. This poses risks, as in the UK several areas of the tax legislation include transfer of debt provisions, and end users can become liable for unpaid taxes.
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umbrella companies. “
Existing tax and social security legislation, including the off-payroll working reforms (of 2017 and 2021), has increased the use of long supply chains, including
off-payroll working reforms (of 2017 and 2021), has increased the use of long supply chains, including umbrella companies. While compliant labour suppliers represent about
Recent cases, like the PPS Umbrella case (£7.3 million unpaid taxes) and the Ducas case (£171 million unpaid taxes), highlight these issues. Existing tax and social security legislation, including the
70% of the workforce, umbrella companies have faced negative attention from HMRC and the government due to fraud, tax avoidance schemes, and worker exploitation. The Government plans
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further regulation, recently stating it is introducing measures aimed at tackling non- compliance, fraud, and exploitation, while protecting workers’ rights and maintaining labour market integrity for two initiatives: regulation of umbrella companies by the Department of Business and Trade, and tax protection by HMRC. The former, under amendments to the Employment Rights Bill, addresses company conduct and worker protection. The latter alters who is deemed the employer for tax purposes, and is therefore liable to make payments of tax and social security to HMRC. Employment Employment Rights Bill (ERB) establishes a new legal definition for labour suppliers, aimed at umbrella companies and places them under the regulatory authority of 14 I 04:05 Rights Bill Labour Supply Regulation: The
The Government has proposed a legislative change to transfer PAYE responsibility from the labour supplier, such as an umbrella company employing the worker, to the recruitment agency that supplies the worker to the end client
the Employment Agency Standards Inspectorate, with future oversight by the Fair Work Agency. This initiative aims to ensure transparency and compliance with employment and tax laws among umbrella companies, though it may also impact other businesses, such as professional employer organisations (Employers of Record). The Bill is expected to receive Royal Assent by summer, with some reforms potentially taking effect as early as October 2025. Also included is a proposal for a new requirement for agency workers to be offered contracts with a
guaranteed minimum number of hours each week, which would sit alongside their equal treatment rights under the Agency Worker Regulations 2010. Tax Legislation PAYE Responsibility Shift: The Government has proposed a legislative change to transfer PAYE responsibility from the labour supplier, such as an umbrella company employing the worker, to the recruitment agency that supplies the worker to the end client. If no agency is involved in the labour supply chain, the end client will assume this responsibility. This change is due to take
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effect from April 2026, with the draft legislation included in the Finance Bill 2025 and the Finance Act in the Autumn. As the Government moves forward with these changes, it is wise for engagers to begin preparations by using these top 5 tips: 1. Understand the new legislation : Familiarise yourself with the key changes in the Employment Rights Bill and the Finance Bill 2025. These changes include shifting labour providers such as umbrella companies to recruitment agencies and end clients. 2. Conduct a thorough audit : Review your current labour supply chain. Assess PAYE compliance responsibility from
4. Review and amend current policies and procedures, including monitoring systems : Establish systems to monitor compliance. This includes updating internal policies and procedures around engagement of the labour supply and regular audits and checks of those suppliers to ensure compliance, such as correct tax deductions and workers receiving their full entitlements. 5. Provide training and support : Offer training sessions for hiring managers, HR, and compliance teams to ensure they are fully aware of the new requirements and up to date with the latest case law, for example, where they have undertaken employment status checks.
to safeguard your position and ensure payroll obligations are met within the labour supply chain. Refer to HMRC guidance, particularly the ten checks HMRC recommends businesses should perform. See Help with labour supply chain assurance — GfC12 - Recommended approach to assurance - Guidance - GOV.UK 3. Update contracts and agreements : Consider the risks of entering new contractual arrangements involving labour suppliers, especially for contracts extending beyond March 2026. Review and amend contracts to reflect new compliance responsibilities. Ensure all parties understand their obligations under the new legislation. Contracts should clearly state that all parties must ensure compliance and include comprehensive indemnities if this obligation is not met.
their compliance with existing tax and employment law regulations and readiness for the new legislation. Take proactive steps
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04:05 INTERVIEW
As a teenager, she was thrust into payroll. Now, some 25 years later, Chanelle Webb has grown into a seasoned payroll professional and industry leader. She will soon be spearheading the launch of a new payroll bureau in the UK, Amesto Payroll Services. With a wealth of experience in payroll operations, training, and compliance, Chanelle has built a reputation for excellence in the field. Passionate about innovation and efficiency, she is dedicated to delivering cutting-edge payroll solutions tailored to the UK market. Her leadership in this venture marks an exciting new chapter in the evolution of specialized payroll services. Between the Lines Chanelle Webb
GPA: Tell us about your current role. Chanelle Webb: I’m just entering into my role as CEO of Amesto Payroll Services, a new venture based in the UK. It’s brand new.
As a payroller who has been in the industry for 25 years, I’ve seen many who have the dream of setting up their own business. You know the type: they’re driven. It doesn’t even have to be payroll, but for me, it is payroll.
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To get into it though, there is this realism that you have to give up your maybe more secure job to go and do something, to set up that business and earn income. For me, I mean, I’m a married mom with three children. I started thinking, one’s in university, the other’s just about to go. I can’t just go and set up a business! But for the past four years, I feel like I’ve had a hand in every role. I no longer was in the day- to-day processing of payroll, and moved more into reforming the way people work. I’ve done lots of work looking for efficiencies. Payroll in the last five years has jumped into technology, and I’m a true believer in upskilling. I want my teams to know as much as I do. I want my clients to have belief in the people providing their service. GPA: What got you into payroll? Chanelle Webb: Well, I didn’t go to university. I think I felt a bit lost
Payroll in the last five years has jumped into technology, and I’m a true believer in upskilling.
on what I wanted to do. I wasn’t particularly academic. I was at a recruitment agency in Oxfordshire, and it all happened very quickly. The main partner went on maternity leave and suddenly I had 100 staff that needed paying. I’d never touched a payroll before. I was 19 years old. I had to use a very basic payroll system. Back then, we were still writing out submissions manually. The recruitment agency was so manual, we were handwriting P60s. The key to staying afloat in that fire was to learn as much as I could as quickly as I could. It was then I kind of figured out that I needed a bit of an education. After that job, I went back
to college to learn HR and business management, and it was during that time I realized I actually really did like payroll, and I wanted to go back. I suppose that was the first step of realizing it could be a career. At my next employer, I got a supervisory job in payroll for them and was using a DOS system and a dot matrix printer. In that role, I was exposed to all kinds of contracts, multi- company transfers and a lot more. Around that time, I went on to do my CIPP qualifications. I realized during this that payroll was an incredibly difficult career. It was never valued. You were always the add- on piece, and so it never paid particularly well. I grew into roles where I
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would support the teams, manage the teams, help them with the difficult queries. I have a friend now, someone who I trained, and she originally hated me because I would put her out of her comfort zone. I wouldn’t just do stuff for her if I thought that she could benefit from learning it, from doing it, from being exposed to it herself. Now, she’s a manager herself and she tells me: “I hear you every time I speak about ‘there’s no point me doing it for you. You’re never going to learn it.’” I used to ask my colleagues “why” a lot. And I still do. GPA: How have you leveraged technological advancements for payroll? Chanelle Webb: It’s interesting because I’ve noticed that these things really don’t move quickly. You can’t just introduce Artificial Intelligence or a new way of working,
especially a technical way of working, overnight. You’ve got IT teams, you’ve got restrictions. You’re dealing with people that don’t necessarily even understand what it is you’re trying to achieve. And that technology has cost factors that go into it. So, from my point of view, I think my interaction with being able to use technology at its best is limited by the systems that we use and their ability to know. Let’s talk about open APIs, for example. You need to understand how the systems are talking to each other without you doing anything. Once you understand that part, you can begin to understand the AI side of things and the information you
need to leverage that technology. Having the right system and the right technology to deliver for the moving requirements of a client is really difficult. For bigger companies, and even for software providers that want to utilize this technology, that sort of stuff doesn’t happen overnight. At my new company, my goal is to use APIs and AI and the systems that I’ve chosen to service my clients, not to limit client interaction, but to enhance my client interaction. For me, technology is about giving us more time to service our clients because we have fashioned the workflows so automation is in the right places.
You can’t just introduce Artificial Intelligence or a new way of working, especially a technical way of working, overnight.
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payroll teams that are so busy but sometimes feel unsupported by those who they need to work with. Often, when decisions get made internally, say, when the HR team is dealing with something that may involve payroll, no one says: “Let’s go and let’s bring someone from payroll in. Let’s go check and get some advice from them before the decisions have already been made.” Sometimes something is communicated and almost rolled out, and then it comes to you, and there is a whole heap of issues with what they are trying to accomplish. I’ve had years of learning to approach this issue diplomatically but still be firm in my decisions, decisions that may mean I’m refusing to do something (because it is noncompliant). But that isn’t easy for everybody. And it’s important that the people that surround payroll allow those teams to push back on
And it’s important that the people that surround payroll allow those teams to push back on occasion; it’s a role that needs to be respected and honored.
My time then is spent making sure my client is aware of what’s going on, their payroll is compliant, and their staff are paid. And, as we always say, accurately and on time. GPA: Who, outside of payroll, have you noticed that you work with the most? Chanelle Webb: I think your relationship with those outside of payroll is dependent on what environment you’re in. It can depend on your industry or where you sit. For example, in a payroll bureau, I tend to work outside of payroll a lot with global teams, tax teams, personal tax teams, then obviously the client, and sometimes third-party pension
providers. However, if I work in-house, then it’s the finance director, the HR teams, and pension providers. GPA: Have you had challenges that you’re facing that are oblivious to other kinds of people, other stakeholders, for example? And maybe they’re even contributing to the challenge, and they don’t even know it? Chanelle Webb: That’s a controversial question! Only because of every HR and every accountant who would read this. Well, the status of someone who’s a qualified accountant or somebody who is in HR. I think especially today we have somebody in payroll is seen as lower than
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occasion; it’s a role that needs to be respected and honored. GPA: Along those lines, what do you see as the future role of a payroll professional? Chanelle Webb: It’s been easy for payroll people to be seen as the number crunchers, the inputters, the processors. A lot of that is being taken away with technology, and the role actually is going to be more advisory. The inputting mirage placed on payroll and the idea that payroll can be replaced by a “big red
payroll button” will go. But, as much as we’ve got AI, it is nowhere near where it can be relied upon. With that, unless payroll teams are trained well enough, unless that standard of training is elevated, payroll will be incredibly exposed. Payroll needs to ask the questions, and do that by picking up the phone. While management through email is prolific, and video meetings and chats are primary for communications, people have lost the art of speaking to people. I’ve
seen email trains that have gone on 20 emails, and no one still resolves the query. Yet, if you’ve if you pick up the phone and it’s resolved, you can follow up with an email. By getting our data in more efficiently, we already are spending our time on the important advisory, compliance, and legislative work. That, with good communication, is going to visibly show the difference between a good service and an excellent service.
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As a profession and an industry, we’re predisposed to dealing with a significant array of issues as part of our day-to-day jobs. Whether it’s challenges around employee pay, technology challenges, process issues or communication problems. Payroll teams can act quickly, they can respond to problems in rapid time and deliver results under pressure. Your Payroll Team’s Mindset is Your Business’s Business
Author: Chris Kirby Chris joined LACE Partners in 2021 as a Senior Manager in our HR Transformation team, specifically heading up our Payroll offering. His passions are Payroll and Change, and he has worked in both senior operational roles (Global lead for Barclays) and as a consultant (easyJet, Barclays) in both owning/ receiving and executing global change. He has worked with a vast array of Payroll solutions and providers across c50 countries, in the setup and maturing of Shared Services, and on many HR Transformation programs covering the wider HR landscape.
The Unseen Arsenal: Beyond Tangible Payroll Skills T o be successful in the Payroll function, there are tangible skills that individuals have; there are qualifications from associations, there are obvious prerequisites
of being able to ‘do the job’, but what about those intangible skills? What about those skills that are not related to skills-based training, such as having the right mindset to tackle the types of challenges your average payroller gets? When I talk to many peers in the industry, it is amazing how many don’t –
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or aren’t able to – articulate some of these skills built up over time, and I wanted to zone in on one particular intangible that I think is absolutely crucial to be successful in our industry: Mindset. element when it comes to operating payroll. It involves building relationships with key stakeholders of the function, managing change and promoting the role payroll can and should play. Indeed, without a focus Mindset is a crucial but often overlooked
on the promotion of the Payroll function, recognising Payroll’s role in the end-to-end business landscape and always focusing
on optimisation, in my experience, functions quickly become reactive and fragmented. Payroll needs to remain aligned with an organisation’s
Having the right mindset ensures you are constantly thinking about how what you are doing links back to your business’s overall strategy, separating those who can advance the function from those who tread water.
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strategy and be aware of how it can support achieving those goals. If you want to be heard, you need to be able to tell a story that the business can relate to. Having the right mindset ensures you are constantly thinking about how what you are doing links back to your business’s overall strategy, separating those who can advance the function from those who tread water. Building a Collective Brain: Cultivating a Shared Mindset Mindset is inextricably
locations or business units, recognising that improvements may benefit other teams, or indeed other teams may already be doing something that solves a current problem elsewhere. Effective, organisation-wide change forums and processes can help address root causes rather than symptoms and drive collaboration with other functions. Another core focus should be on ‘one and done’. If an issue is identified, a plan to resolve it fully should be put in place, rather than an easy workaround that is then repeated forever. We have seen on far too many occasions that organisations have had a piece of technology, they have found a ‘workaround’ that is relevant for their business and applied it. Rather than try to understand why they needed the workaround in the first place. What seems like a small ‘patch’ becomes repeated again and again whereas if the root cause of the issue was diagnosed
amongst employees of innovation and belief in what they are trying to achieve, it permeates throughout the business. Developing a ‘shared mindset’ is critical, and organisations can do many things to achieve this. It might be as simple as implementing change and improvement logs, or forums that promote ERGs). Initiatives like this encourage the application of a mindset in the day- to-day activities of the Payroll function, and importantly, illustrate that the intention is not to stand still. As part of this, specific behaviours, like innovation (for example, employee resource regroups –
linked to culture and needs to be set out from the top down; if the leadership team can build a mindset
organisations can promote sharing best practice across
Whether handling day-to-day activity or change, Payroll needs to be on the front foot and driving rather than reacting.
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Empowering the Engine: Fostering a Mindset of Ownership and Innovation If the right mindset is in place across the Payroll function, then Payroll teams can feel empowered, they can feel like their contribution is more valued in the business and they can be the drivers of innovation, instead of simply a transactional function that is there to ‘press a magic button’ to make sure people are paid on time. Often the ability to think strategically is there in most Payrollers, but if the mindset is wrong, if there is a “Well it’s not Payroll’s job”, then there will be a lack of ability to execute real change that adds value to the business, and the Payroll function will not evolve. Providing the tools, the capability and importantly the remit to operate in this way is more than half of the battle. LACE Partners’ new white paper Optimal payroll starts with the foundations is available now. Click here to download.
earlier, if a little more time was taken in the beginning, then that workaround which might only take an hour each month, can be delivered in minutes and so rather than using up 12 hours in a calendar year, you have an automation in place which gives back your team that time. Focus must be on the simplest solution possible; new demand should be managed through existing processes or checks and should lean on technology and reporting functionality wherever possible. Any addition of manual activity should be temporary and have a longer-term solution. Embedding these principles keeps Payroll functions efficient and as lean as possible for the long term. To serve the organisation effectively, the Payroll function must adopt a strategic mindset; an outward look. Recognising and engaging in a way that payroll is part of the bigger picture is one key element, but proactively
identifying issues or trends that may cause a problem for the business is also key. Payroll functions have access to most data an organisation holds; in fact, payroll may be the only place that data is complete and, importantly, accurate. With the right mindset and access to the right information, Payroll can help organisations with planning around resources, capacity issues, risks around employee satisfaction and much more. It is about thinking of the problem or solution as a business problem, rather than a Payroll one. It is fundamentally about recognising the role of Payroll as a proactive business enabler rather than a transactional function. Whether handling day-to-day activity or change, Payroll needs to be on the front foot and driving rather than reacting. It needs to be defining rather than adopting. These things will ensure payroll is at the forefront of an organisation’s mind.
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In the world of professional sports, we marvel at the brilliance of athletes like Rory McIlroy, who recently joined an elite club of golfing legends. We celebrate the Newcastle squad’s remarkable season (Full disclosure: I promised the team I’d mention this, if you support another club and want equal coverage, email me your stories for a future article!). Payroll Heroes When Payroll Problems Bench Star Players Behind the Payslip: Real Stories from
Author: Helen Dooley Helen Dooley is the Chief Commercial Officer at CR Payroll. Through her experience in multiple disciplines and verticals, she brings decades of experience and a genuine passion for client support and problem-solving. Helen believes in the power of listening and the value of gaining different perspectives. The CR Payroll team are the emergency responders of payroll, spotting issues before they snowball. With years of expertise and a sixth (payroll) sense, they create bulletproof contingency plans to keep payroll running smoothly. From last-minute curveballs to system meltdowns, they’ve seen it all, and fixed it. Their proactive approach ensures businesses can rest easy knowing payroll is in expert hands.
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B ut behind every team ensuring everything runs smoothly, including the crucial payroll professionals. Most team sports have substitutes on the bench. Payroll departments typically have...[fill in the blank]. The Dream Team Behind the Dream Team sporting triumph stands an invisible When we watch Rory McIlroy sink a perfect putt or execute a flawless drive, we’re witnessing not just individual brilliance but the culmination of efforts from dozens of supporting professionals. His caddie, coach, physiotherapist, nutritionist, psychologist, manager and, yes, the financial team, ensure everyone gets paid correctly and on time. (I’m not forgetting the unbelievable effort his parents and all his family put in, too!) “The spotlight never shines on us,” shares one payroll manager for a
sporting club who wishes to remain anonymous. “But imagine the chaos if players’ mortgages bounced two days before a crucial match, or if tax complications left top talent facing unexpected revenue investigations during tournament season.” Real or Fiction: Picture this scenario: It’s just 48 hours before the FA Cup Final. Your club has battled through to the pinnacle of domestic football. The stadium is sold out, television deals are finalised, and millions will be watching worldwide. Then disaster strikes, your payroll manager falls seriously The FA Cup Nightmare
ill, the backup system fails, and several star players won’t receive their scheduled payments before kick-off. Would professionals really underperform or choose not to play because of a delayed payment? Probably not, but what if it were consistent? “The perception that athletes are too wealthy to care about payment issues misunderstands human psychology,” explains a financial director for a major sporting organisation. “It’s rarely about the money itself, it’s about feeling valued and being able to focus entirely on performance rather than administrative distractions.”
Would professionals really underperform or choose not to play because of a delayed payment? Probably not, but what if it were consistent?
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“Last season, we had three consecutive months of payment issues affecting performance bonuses for key players,” admits a financial controller from a Championship club. “The tension in training was palpable. Eventually, our captain privately admitted he was considering transfer options primarily because of the administrative headaches.”
or Liverpool dominate a season, we praise the visible stars, but rarely acknowledge the operational excellence that enables peak performance. Similarly, when a company consistently outperforms competitors, we focus on product innovation or leadership, overlooking the administrative precision that makes everything possible.” Consider how a star striker’s contract includes performance incentives, appearance bonuses, and commercial rights, all requiring meticulous processing through payroll. Now imagine a top salesperson with complex commission structures, expense reimbursements, and benefits packages. The administrative complexity is remarkably similar, as are the consequences of getting it wrong. “Whether you’re supporting Rory McIlroy at the Masters or your company’s CEO during a crucial product launch, the principle remains
information or managers for approving inaccurate timesheets, they blame payroll. And those frustrations inevitably affect morale and performance.” The Championship Mindset: Sports Teams and Businesses The parallels between elite sporting organisations and successful businesses are striking. Both require precision teamwork, clear communication, and flawless execution of specialised roles. Just as a football club coordinates players, coaches, medical staff, and administrators, companies must synchronise operations, sales, marketing, and finance departments. “In both environments, it’s the unseen fundamentals that create the foundation for success,” notes a financial director who has worked across Premier League football and FTSE 100 companies. “When Manchester City
The Looking Glass Effect
Payroll departments often function as organisational looking glasses, reflecting problems originating elsewhere in the system. Like when incorrect contract terms and conditions create downstream nightmares, or when timesheet approvals consistently arrive late. As one football club payroll specialist explains: “We become the face of everyone else’s mistakes. When players receive
incorrect amounts, they don’t blame HR for providing wrong
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identical,” explains a payroll manager with experience in both sporting and corporate environments. “Every individual performs best when they can focus entirely on their core responsibilities, unburdened by administrative distractions or financial uncertainties.” Your Payroll Dream Team Just as sporting excellence requires perfectly synchronised teamwork, payroll excellence demands collaboration across departments. When contracts are clear, processes are consistent, and communication flows smoothly, payroll professionals can perform their magic behind the scenes. “My greatest professional satisfaction comes from knowing no one noticed what I did,” shares one veteran payroll manager. “When the cup is raised, when the medal is awarded, when the trophy is hoisted, and not one athlete has to worry about
win the FA Cup or the Champions League, remember to thank payroll as well as your star striker!
their financial security that week. That’s my victory.” Next time your club
Share Your Story We’ve been overwhelmed by the response to this series, with payroll professionals across industries sharing their experiences. If you have a story, whether it’s a disaster narrowly averted or a triumph no one celebrated, please send it through. A one- liner or a few paragraphs, we’d love to hear from you. And remember, don’t assume others’ stories are more interesting than yours. Every payroll professional has unique experiences worth sharing. If you prefer talking through your experiences, we’re happy to arrange a quick call. Because behind every successful organisation, sporting or otherwise, stand the payroll heroes ensuring everyone can focus on what they do best, without financial distractions clouding their performance. When was the last time your payroll team saved the day? We’re waiting to hear your story. Send your stories confidentially to: helen.dooley@crpayrollsolutions.com Let’s shine a light on the people who keep the wheels turning and the payslips rolling. Because payroll is never just numbers - it’s the people behind them who make it work.
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Global payroll’s future leverages automation, AI, and cloud solutions to streamline processes, ensure compliance, and adapt to remote work and diverse regulations. READ MORE HERE
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Amid growing demands for greater efficiency and transparency in tax administration, the Inland Revenue Board of Malaysia (LHDN) has introduced a significant enhancement to its payroll tax system through the launch of e-PCB Plus. Revolutionising Tax Compliance in the Digital Age Malaysia’s e-PCB Plus System:
Author: Pavithra Saravanan
Pavithra Saravanan is a highly skilled statutory compliance expert with a deep expertise in payroll regulations across various Asian countries. Currently, she serves as a Business Consultant at Akrivia Automation Private Limited, where she leverages her extensive knowledge to optimize compliance processes. With over 3.5 years of experience, she has successfully streamlined payroll compliance for more than 10 countries, ensuring adherence to local laws and regulations while enhancing operational efficiency. Her commitment to excellence and ability to navigate complex regulatory environments make her a valuable asset in the field of statutory compliance.
T his advanced platform is an upgrade to the existing Electronic Monthly Tax Deduction (e-PCB) system, offering a more streamlined solution for managing Monthly Tax Deductions (PCB/MTD). Designed with improved functionality, real-time
processing, and user- centric features, the e-PCB Plus represents a major leap forward in modernizing payroll compliance for employers across Malaysia. As part of this transition, the original e-PCB platform will be retained
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and paper-based. “
In Malaysia, prior to the implementation of digital tax services, the process of tax filing was predominantly manual,
implementation of digital tax services, the process of tax filing was predominantly manual, and paper-based. Taxpayers were required to obtain physical tax return forms from LHDN branches or designated distribution centres, complete them by hand, and submit them either in person or via postal mail. Tax payments were made through traditional methods such as cheques, bank drafts, or over-the- counter transactions at LHDN offices or authorized banks. To enhance accuracy and
solely for historical data access, while e-PCB Plus becomes the primary interface for current and future submissions. This article explores the evolution of the e-PCB system, the strategic need for its enhancement, and the practical implications highlighting its role as a cornerstone of Malaysia’s digital tax transformation. Evolution of Digital reporting portal: In Malaysia, prior to the for businesses and tax administrators,
optimize time efficiency in tax processing, LHDN introduced the online reporting portal, i.e., e-PCB portal which includes three primary platforms to support different employer profiles and technological e-PCB portal for online submission of PCB details manually for small employers with a lesser employee count and without payroll software (without an upload file). 2009: Introduction needs in a phased manner as outlined below: 2004: Launch of
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of e-Data PCB for CSV/Excel upload by medium-sized employers using spreadsheets or semi- automated or fully automated payroll systems. 2010 onwards: Launch of e-CP39 to facilitate submission of PCB payments, particularly for processing payments related to resigned or ad hoc employees, without the need for a registered digital certificate. LHDN continued to accept manual filing up to year of assessment (YA) 2019, especially for those not registered for e-Filing or with limited internet access. After that, e-Filing was strongly encouraged and has become the default mode of filing. The existing platform service ended on January 15, 2025, and will be succeeded by the e-PCB Plus system, which consolidates various PCB-related services into a unified platform available via the MyTax Portal .
A carefully structured phased implementation approach has been adopted to ensure a smooth transition to the new system.
current systems must submit their MTD data and complete the payments by January 15, 2025. Registration of Employer/ Employer Representative / PCB Administrator Role in MyTax. Registration of Administrator Representative role in e-PCB Plus. Update of employer/ employee information in e-PCB Plus. From February 3, 2025, the LHDN e-PCB Plus system will replace the existing e-CP39, e-PCB, and e-Data PCB systems for the submission and payment of MTD. Key Features & Innovations
Overview of the e-PCB Plus System The e-PCB Plus System is an enhanced version for improved efficiency and digital compliance in payroll tax submissions. Fundamentally, the system has been architected with advanced features to simplify the management of PCB data through the implementation of a Tax Registration Number (TIN) for each user, which is associated with their My TAX ID. A carefully structured phased implementation
approach has been adopted to ensure a smooth transition to the new system. The first phase of e-PCB Plus commenced on September 24, 2024. Employers using the
It introduces several innovative features
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Benefits for Employers, Employees and Government The implementation of the e-PCB Plus System delivers substantial benefits across multiple stakeholders in the tax ecosystem. 1. For Employers: Streamlined tax submission process due to unified administrative workloads and boosting operational efficiency. Simplified procedures save time and help refocus on core business functions. The role-based access structure supports effective delegation of tax tasks, ensuring smoother internal coordination. Greater transparency in tax deductions, with a standardized system. Ensures accuracy and consistency, thereby platform. Reduced 2. For Employees:
connects smoothly with other systems. It also supports complete online PCB submissions, real- time tax calculations, and secure access for multiple users. Recordkeeping: Provides access to real- time data with better reporting capabilities. system incorporates a role-based access structure, allowing users to interact with the platform based on their responsibilities. It defines four key roles: Employer, with full control over tax-related submissions. Employer Representative, trusted employees handling PCB processes independently. PCB Administrator, responsible for managing deductions and appointing representatives, and PCB Administrator Representative, with
that distinguish it from previous tax management platforms. 1. Expanded User Accessibility: Tailored to accommodate all employers, including those managing large workforces and intricate payroll structures. 2. Enhanced Security: Unlike the earlier platform, where a digital certificate was not mandatory, the e-PCB Plus system incorporates advanced security features necessary for larger organizations, with controls based on user roles and access levels. Processing: Previously limited by manual 3. Enhanced Data operations and slower automation, the e-PCB plus system now offers increased processing speed and automation, enabling faster monthly tax calculations. It also supports a broader range of file formats. 4. Revamped Interface:
5. Better
6. Role-based access: The e-PCB plus
The platform offers a modern interface that allows easy bulk uploads and
restricted access tailored to specific workgroups.
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