Discover new GPA initiatives alongside expert insights and thought leadership from across the global payroll profession.
ISSUE 25 I 2026 04:05 GLOBAL PAYROLL WAITING FOR GODOT: The Reality of Ghost Listings
PAYROLL: CULTIVATOR OF TRUST, CULTURE AND WORKFORCE INTELLIGENCE For Decades Payroll Has Been Sold As a Necessary Business Function
PENSIONS UPDATE 2026 10+ African Countries Are Reshaping Their Pension Systems
WHAT’S ACTUALLY WORKING IN THE PAYROLL COMMUNITY RIGHT NOW? This Profession Has Been Undersold
04:05 FOREWORD
Making Space to Share Good News
brand new spread in 04:05 - a dedicated space called What’s New at The GPA? - to share our plans and spill all the details we had to keep to ourselves for too long. This issue also features Rick Hammell explaining Why the Future of Global Payroll Is Moving Toward AI and Away from the Traditional Aggregator Model , Ayşe Nazmiye Uça exposing The Reality of Ghost Listings , and Meg D’Cruz examining ongoing payroll tax exposure in You De-Registered: Your Payroll Tax Exposure May Not Have Followed . Taken together, these pieces reflect the reality of payroll today: we are a profession endlessly juggling knowledge and anticipation. And perhaps that’s why having more space to share what is happening matters. It’s always lovely to launch the polished outcomes, but the work in progress, the lessons along the way, and the moments we would otherwise only mention in passing all matter too.
J une at the GPA was a whirlwind. We hosted a fantastic symposium and awards night in Barcelona, followed by further successful events in Amsterdam and Berlin, saw new projects coming to fruition, delivered webinars, and more. The majority of these things involved months of work and anticipation. We do get excited about big plans but we also struggle a bit because we can only ever talk about them in fragments as all the pieces come together. Despite wanting to shout them from the rooftops! That feeling will be familiar to many in global payroll. A lot of what we do is built over time and shared only when it is ready to be seen, even though the impact is already unfolding long before that point. So from this month, there’s a
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30 GLOBAL WHY THE FUTURE OF GLOBAL PAYROLL IS MOVING TOWARD AI AND AWAY FROM THE TRADITIONAL AGGREGATOR MODEL The next evolution of global payroll has already begun 46 APAC YOU DE‑REGISTERED: YOUR PAYROLL TAX EXPOSURE MAY NOT HAVE FOLLOWED Most businesses assume payroll tax follows the office 52 AFRICA PENSIONS UPDATE IN 2026: 10+ African countries are reshaping their pension systems 60 APAC LAW IN REAL LIFE Life moves pretty fast. If you don’t stop and look around once in a while, you could miss it
08 GLOBAL WHAT’S ACTUALLY WORKING IN THE PAYROLL COMMUNITY RIGHT NOW? This profession has been undersold for decades
16 GLOBAL WHAT’S NEW AT THE GPA? A brand-new series sharing the big things we have coming up at the GPA 22 GLOBAL BETWEEN THE LINES Jen Cozier leads the payroll product management portfolio at Workday
64 GLOBAL WAITING FOR GODOT The Reality of Ghost Listings Are All LinkedIn Jobs Real?
Keeping people waiting, hopeful for months, without a real hiring plan, turning their effort into a free data source, is not ethical
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72 GLOBAL PAYROLL: CULTIVATOR OF TRUST, CULTURE, AND WORKFORCE INTELLIGENCE For decades payroll has been sold as a necessary business function
REGULARS
07 GLOBAL NEWS Interactive global payroll news 88 GLOBAL DIARY OF AN HR MANAGER 90 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 92 APAC ASIA BRIEFING Overview on Asia news 94 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 96 GLOBAL FIND A VENDOR
80 GLOBAL TOOLS TO FORGE A COMPLIANT PATH THROUGH PAY TRANSPARENCY LEGISLATION The EU Pay Transparency Directive
A comprehensive list of suppliers to the global payroll industry
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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Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more.
EMEA
Canada
UK
Mauritius
Heatwave impacts payroll as European temperatures soar Read more...
Federal bureaucracy grew twice as fast
Call for HMRC to extend PAYE clawback scheme Read more...
Remuneration and wage adjustments for 2026 introduced Read more...
as population Read more...
Japan
Oman
Australia
Global
Nintendo raises base salary 10% for talent retention Read more...
Expats will receive sick leave insurance cover Read more...
Tax-free wages for new ‘tradies’ to address shortfall Read more... Canada
AI coding costs predicted to surpass developer salaries Read more...
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
Egypt
Global
New wage rate restrictions for federal employers Read more...
Papaya Global launches agentic intelligence platform Read more...
PayMint announces partnership with Vezeeta Read more...
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What’s Actually Working in the Payroll Community Right Now? “Someone in this room right now is the reason a stranger paid their mortgage this month.”
Author: Helen Dooley Helen Dooley is the
Director of Operations and Engagement here at the Global Payroll Alliance (GPA). Through her experience in multiple disciplines and verticals, she brings decades of experience and a genuine passion for people support and problem-solving. At the Global Payroll Alliance, she works across community, education and professional development. She firmly believes that payroll professionals deserve the same investment and recognition as any other
T hat’s taken from my recent presentation at the GPA Barcelona Symposium. No thank you card. No LinkedIn post. Just someone who showed up, figured it out, and got it done.
But somehow, we still have to explain that Payroll is one of the most important functions in any organisation. You know the moment. You say Payroll when someone asks what you do. They nod politely and immediately start
discipline in business. Helen believes in the
power of really listening and the value of gaining different perspectives. Everyone has a story worth listening to.
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looking for an escape. This profession has been undersold for decades. Because, as a profession, we have never quite figured out how to talk about ourselves, advocate for ourselves, or look after ourselves.
You know the moment. You say Payroll when someone asks what you do. They nod politely and immediately start looking for an escape. This profession has been undersold for decades.
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That presentation sparked a conversation we want to continue here, because some of the most interesting feedback we got afterwards wasn’t about systems or legislation or AI. It was about luck. And privilege. How Did You Get Here? Was it a deliberate career choice? Did someone mentor you, point you towards the right qualification, give you a chance? Or did you fall into it sideways, perhaps through a redundancy, a gap in a team that needed filling, a role that turned out to be nothing like the job description? And once you were in, who helped you? Was there someone who answered your questions without making you feel stupid for asking? A community you could tap into? A clear path forward? Or did you largely figure it out yourself, cobbling together knowledge from wherever you could find it, hoping you weren’t
missing something important? The answers in this profession vary enormously. And that variation isn’t random. It’s due to access: to education, to networks, to employers who actually invest in their people. Who’s Actually in the Room? There’s the veteran who has been doing this for thirty years and could write legislation in their sleep. The graduate who stumbled in three months ago and is still not entirely sure what a P60 is. The HR or Finance manager who “does payroll on the side” and is one Revenue letter away from a full breakdown. The consultant who has seen the inside of forty different payroll systems and has strong, well- earned opinions about all of them. The student in school right now who has never heard that payroll exists as a career. All the vendors and suppliers needed to push all those magic buttons.
Every single one of those people needs something different from this community. And right now, not all of them are getting it. What’s available, the education, the support structures, the community itself, is inconsistent at best and completely absent at worst. It depends almost entirely on where you are, who you work for, and whether anyone around you ever bothered to invest in your development. That’s a structural problem. And it means that two people starting in payroll on the same day can have radically different experiences of the profession, not based on how capable they are, but based on how lucky they were. The Shadow Side of Being Good at Coping Payroll professionals are extraordinarily good at solving problems with
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whatever is in front of them. Short deadline, incomplete data, no budget, a system that hasn’t been updated since 2009. The work gets done. But that resourcefulness has a shadow side. When people are good at coping, nobody notices what they are coping without. When you are brilliant at improvising, nobody sees that the scaffolding is missing entirely. The result of that gap, repeated across thousands of professionals over years, is talented people solving the same problems in isolation, over and over again. Reinventing the wheel. Quietly burning out. Leaving. And when they go, the knowledge goes with them. It doesn’t transfer. It walks out the door. Some organisations call it turnover. Sometimes it’s just exhaustion that nobody caught.
When people are good at coping, nobody notices what they are coping without. When you are brilliant at improvising, nobody sees that the scaffolding is missing entirely.
has been in the industry twenty years and quietly stopped engaging. The one who volunteers for everything, shows up constantly, and eventually burns out because the community has been taking more than it gives back. His view isn’t that people are broken. It’s that the environment shapes the behaviour. So, if we want a more engaged, more connected, more generous payroll community, we don’t fix the people. We look honestly at the environment we’ve built and whether it’s actually working for everyone in it, not just the people who were lucky enough to land somewhere with good support.
An Unlikely Lens I want to bring in a voice that’s not an obvious fit for a payroll article. Gabor Maté is a physician and author, best known for his work on trauma and addiction. Something he talks about has always stuck with me in the context of professional communities. He argues that human beings are wired for connection and belonging. When that’s absent or inconsistent, people either disengage or overcompensate by performing. Think about the payroll professional who never asks questions in an online forum because they’re afraid of looking stupid. The one who
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people are curious and capable, and when given a real foundation, they run with it. The UK version is coming. And critically, a version of it will be free. Because if access to knowledge is one of our core problems, the answer cannot be another paid course that only reaches the people who can already afford professional development. Payroll Pathways is our proof of concept. It’s also for people already in the profession who have never had easy access to education, for whatever reason, and there are many. A Question Think back to when you started in payroll, or the hardest periods you’ve had in it. What was missing? Was it someone you could ask a question without feeling judged? Structured knowledge that was actually accessible to you? A community that
There’s also something changing in how professionals talk about their own experience. More openly and honestly. That matters.
for someone stepping into payroll for the first time, whether they’re 16 or 46, finding a clear and accessible pathway in is still harder than it should be. Doing Something About It The GPA are launching Payroll Pathways in the UK, a programme designed to introduce young people, school-age teenagers, to payroll as a real career option. Not a vague gesture towards “considering finance.” A genuine, grounded introduction to a well- paid, valuable profession that most young people have simply never been pointed towards. The programme started in Australia, where the results have been genuinely exciting. Young
What Is Actually Working Online communities are giving professionals access to peers they never had before. Conferences and events are creating space for real conversations. There’s growing recognition of payroll as a strategic function rather than a back-office cost centre, and that’s a genuine shift. There’s also something changing in how professionals talk about their own experience. More openly and honestly. That matters. But the gaps are still significant. Structured entry-level education is patchy. Mentoring outside of formal programmes is informal, inconsistent, and dependent on luck. And
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The evolving role of payroll in Australia’s compliance landscape
In this white paper, developed by the GPA in partnership with Yellow Canary, we examine how payroll compliance in Australia has shifted from an operational concern to a core governance issue in the wake of wage theft reforms. Drawing on insights from Yellow Canary’s 2026 State of Payroll Compliance Report, we look at why organisations are increasingly expected to provide defensible evidence that employees are being paid correctly. We outline practical approaches to strengthening payroll governance, including proactive audits, clearer ownership of upstream decisions, and the role of human oversight in validating systems and assumptions to support consistent, evidence-based compliance.
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Before You Put This Down Someone reading this article right now is the reason a stranger paid their mortgage this month. You did that without fanfare, without recognition, and often without enough support. Now, think about the next person entering this profession. What are the odds they’ll land somewhere with the right support, the right people, the right access? What if we stopped leaving that to chance? Imagine what this profession looks like in two, five or ten years if we actually change that. If the people coming in behind us, and the ones already here without a safety net, have better access, clearer pathways, and a community that catches them when they stumble.
acknowledged payroll is genuinely difficult, rather than only celebrating when it goes right? Those answers, across the full range of people working in this profession, are the real roadmap. Not a strategy document. The actual lived experience of people doing the job. What You Can Actually Do The payroll community doesn’t improve by accident. It improves because people decide to do something, even something small. If you have experience: share it. Write something. Speak somewhere. Answer a question in a forum even when you’re
tired. Mentor someone. You don’t have to have everything figured out to be useful to someone earlier in the journey. The most valuable thing you have isn’t expertise, it’s the fact that you remember what it felt like not to have it. If you’re newer to the profession, your questions are valuable. Your perspective is valuable. Don’t wait until you feel ready. You are already part of this community, and the community is better for having you in it. And if you have an idea, however half-formed, however niche, share it anyway. The ones dismissed as too small are often exactly the ones worth exploring.
And if you have an idea, however half-formed, however niche, share it anyway. The ones dismissed as too small are often exactly the ones worth exploring.
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What’s New at The GPA?
T hat starts this month London, Stockholm and Sydney. We love nothing more than the chance to be with GPA members and friends from across the world, sharing ideas and making connections. Check the Events Page of the GPA site and watch the pages of 04:05 for further details. with the announcement of forthcoming events in Dubai, the Netherlands,
Welcome to the first article in a brand-new series sharing the big things we have coming up at the GPA and how you can get involved. As Mel said, it’s hard not to blurt out news about new initiatives and events too early when we’re dealing with lots of moving parts. Happily, we have reason to be patient as 04:05 now has this dedicated space to tell you all about them!
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We have been working with our Innovation Partner, UKG, to bring Payroll Pathways to the UK, and we’re delighted to announce that the initiative is now live!
Payroll Pathways UK Attracting new talent is absolutely crucial for the future of the global payroll industry, and introducing a new generation to payroll is something the GPA is passionate about. Following the heartening success of Payroll Pathways in Australia, we have been working
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with our Innovation Partner, UKG, to bring Payroll Pathways to the UK, and we’re delighted to announce that the initiative is now live! Payroll Pathways is a completely free course intended to encourage people to join the payroll industry. We firmly believe that, now more than ever, #PayrollisaCareer that can take young people anywhere they want to go. With new roles and opportunities opening up every day as new technologies and increasing flexibility introduce myriad possibilities, there’s really never been a better time to step into payroll. Participants gain essential skills that will give them the confidence to handle payroll tasks efficiently. Our online training, led by seasoned payroll professionals, will introduce payroll calculations, tax compliance and reporting obligations. This is career- ready training, designed to give participants a proper head start in an industry which could reward those who choose to embark on Payroll Pathways with a lifelong career. Payroll Pathways isn’t limited to the young. More seasoned workers seeking a change of direction can also find a rewarding new profession by
working through our carefully curated modules to gain foundational knowledge of and experience in a different industry. We will be promoting Payroll Pathways UK across social media and in universities and colleges too; ensuring as many eyes on the campaign as possible. To learn more about Payroll Pathways UK, to register your interest, help us spread awareness or sign up now, please visit our Payroll Pathways site . We would like to express our thanks to UKG for their continued support with this exciting initiative. We very much look forward to sharing more news about the flexible and accessible learning opportunities Payroll Pathways is offering and the progress of our new starters in the months ahead. GPA Mentors The GPA Payroll Mentorship Programme has already created some truly rewarding connections between mentors and mentees, and it has been incredibly encouraging to see the positive impact these relationships are having across our community. We are immensely grateful to our current mentors, who have
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so generously shared their time, expertise and encouragement to help others develop their careers. As our programme continues to grow, we are inviting more experienced payroll professionals from across our global community to join our fantastic network of mentors. Mentoring doesn’t require all the answers; it simply means being willing to share your experiences, offer guidance, provide encouragement and help someone navigate their career with greater confidence. Whether you’ve built your career in payroll operations, leadership, technology, compliance or another specialist area, your experience could provide the guiding hand and career inspiration that helps someone take their next step with confidence. By becoming a GPA Payroll Mentor, you’ll not only help nurture the next generation of payroll professionals, but you’ll also have the opportunity to give back to a profession that thrives on collaboration, knowledge- sharing and community. If you’re passionate about payroll and would like to inspire, encourage and support others
By becoming a GPA Payroll Mentor, you’ll not only help nurture the next generation of payroll professionals, but you’ll also have the opportunity to give back to a profession that thrives on collaboration, knowledge- sharing and community.
on their career journey, we’d love to welcome you to our growing network of mentors. Together, we can help more people discover that #PayrollisaCareer and ensure that no one has to navigate that journey alone.
Click here to learn more or email: Claire@gpa.net
#Max Max is a new support tool
exclusively for GPA members, giving quick, efficient access to our extensive resources. Simply type #Max when you’re inside our WhatsApp group chat to open a new window and have help from Max at your fingertips. Max is there to answer your
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together learning, participation, and professional contribution into a single annual structure that reflects how global payroll professionals actually work and develop over time. Members of the GPA are automatically enrolled into PPD, and they build credits throughout the year by participating in activities such as webinars, training programmes, industry events, benchmarking exercises, research, speaking opportunities, and mentoring. These activities are already a core part of many payroll professionals’ working lives; the PPD framework is a way to bring together and consistently recognise them. Credits are accumulated across three categories: Learning, Participation, and Contribution. At the end of each PPD year, these credits determine an individual’s professional status at one of three levels: PPD Active, PPD Certified, or PPD Advanced. The framework operates on a January to December cycle, with a six-month grace period at the start of each new year to allow members time to rebuild their credit profile. Status is reviewed annually, meaning it reflects current engagement rather than historic achievement alone.
PPD does not replace CPD requirements or national payroll qualifications. Rather, it complements them by providing a globally consistent structure for recognising professional activity across different jurisdictions.
questions, guide you to the information you need or help you locate exactly the right resource. Offering Max’s instant support is just one of the many ways the GPA helps members with day-to-day support and guidance.. 19
PPD One thing we are particularly proud to be able to tell you about at last is the introduction of Payroll Professional Development (PPD), a structured framework we’ve designed to recognise ongoing professional engagement across the payroll industry. PPD reflects a conscious shift away from viewing professional development as a series of isolated learning events or one-time qualifications. Instead, it brings
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professional and personal growth have always been part of what makes payroll such a dynamic career path. We’re delighted to introduce a tangible way to formalise and recognise that.
Existing payroll qualifications and professional registrations are recognised within the framework, contributing a defined credit value, but they do not automatically determine status. This ensures that continued engagement with the profession remains central to progression within PPD. For employers, PPD provides a current, structured indicator of payroll capability across teams. Because status is renewed annually and based on active engagement, it offers a clearer view of professional currency than static qualifications alone. It can also support internal development frameworks, succession planning, and broader governance processes. PPD does not replace CPD requirements or national payroll qualifications. Rather, it complements them by providing a globally consistent structure for recognising professional activity across different jurisdictions. Taken together, PPD represents a more integrated approach to professional development in payroll, one that reflects not only what professionals know, but how they continue to engage with and contribute to the industry over time. Ongoing learning and
Payroll Coach Lastly, we’re pleased to confirm a new series of workshops with Business Psychologist and Payroll Coach Dannielle Haig. The new courses include detailed guidance on Gaining a Promotion, Building a Successful Team, Managing Difficult Personalities, Running Effective Meetings and Communicating Well, Practical Skills for New Managers and an invaluable strategic workshop called The Manager’s Missing Manual. The workshops are available to Full Suite and Training Academy Members and will be free to buy for non-members. In addition, Danni is offering GPA members 1-2-1 Leadership and Performance coaching. More information on coaching and a link to book an introductory call are available here . Learn more about Danni’s coaching services here .
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J en Cozier leads the Payroll Product Product at Exactera, an AI tax tech start-up, and held senior product leadership roles at Paycor and ADP. A recognized leader in the Payroll and HCM industry, Jen is a frequent presenter at major conferences, and has contributed to numerous webinars, podcasts and publications on global payroll topics. Outside of work, Jen enjoys following F1, ballroom dancing and thrifting in the Atlanta, Georgia area, where she and her family live. Management portfolio at Workday, which includes country payrolls and integrations to third-party payrolls. Previously, Jen was SVP Between the Lines Jen Cozier
This discussion has been edited for clarity.
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GPA: Tell us, how did you get involved with payroll? Jen Cozier: Well, I see hard stuff as opportunity, and payroll has a level of complexity to it that intimidates some people. When I was in high school, I was not the swiftest on the track, but I still wanted to participate in the track meet, and no one else had signed up to run the hurdles, which is perceived as one of the trickier running events. So, while I had never done that before, I decided to go for it, and I ended up having a lot of success. This has become a theme of my life: that the harder or the more complicated it is, the more I’m interested in it, because I think I can be up to the challenge. My first experience with payroll came through ADP, while I was in Chicago. I started in
implementation, which was a very good way to learn about all things payroll. My role quickly expanded to include servicing and then customer training. I progressed into doing internal training and became a sales solution consultant—you know, one of those people who does the demos and the business analysis. Then I moved into product management. While I started in payroll, as the company branched out, I worked in HR, talent, recruiting, and benefits. GPA: What came next? . Jen Cozier: I moved to a group that started out providing for payroll an all-in-one unified approach. Everybody was on the same version, which at the time was pretty revolutionary. After some time with them, and reflecting now, I became a little bit burnt out on payroll at the time. I consulted a career coach and ended up with another firm that did accounting back- office software. While you could say some of it was related to payroll, the day-to-day was completely different. Those were big learning years because I had to really rely on being a good product manager and those
This has become a theme of my life: that the harder or the more complicated it is, the more I’m interested in it, because I think I can be up to the challenge.
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fundamentals, versus knowing all the subject matter. Then, I had a few colleagues from a prior employer that were at this tax technology startup. They said, “Hey, we need you over at this startup. Come help us.” And I did, and ended up just loving it. It was (again) this kind of doing the hard stuff, doing the stuff that no one else wanted to do. And we were using AI behind the scenes, so I became really involved in that. When I had the opportunity to move to Workday, I couldn’t turn it down. I always had Workday on this pedestal as the best culture, the best software, highest quality. I thought this will be an opportunity to leverage my AI experiences. GPA: What does your current position entail? Jen Cozier: I’m responsible for Workday’s payroll software globally. I lead a team of around 50 product managers who are across the US and Canada, France, Ireland, the UK, Australia,
The way I describe it to my mother, we translate the needs and wants of the customers to our engineering teams, and we guide the build, doing mockups of what something should look like. Then, when the software gets built, we try it out and assess how well the instructions were interpreted so it meets how a payroll person does it.
includes developing new products and new features for our payroll clients. Our team builds and maintains the payroll software, including mobile apps. The way I describe it to my mother, we translate the needs and wants of the customers to our engineering teams, and we guide the build, doing mockups of what something should look like. Then, when the software gets built, we try it out and assess how well the instructions were interpreted so it meets how a payroll person does it.
New Zealand and India. We have a product called
Global Payroll Connect, which connects third-party payrolls to our solutions. I’m responsible for anything payroll-related, and that
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GPA: What are some of the biggest challenges facing payroll professionals these days? Jen Cozier: There are so many challenges within the payroll role these days! Most in payroll are being pressed to do more with less. The pace of change for regulatory compliance, especially as companies are more global, just gets dizzying. There is a need to attract the next generation of payroll leaders, and part of that is to make payroll a destination career. One of the things that I’m hopeful about for the future is that people will choose payroll because it has become more strategic. But that poses a challenge as well for
many already in payroll: moving from the tactical tasks to more strategic ones. I also think there is a big challenge to meet rising employee expectations. It’s not just about getting an accurate paycheck. It’s about making sure that whatever tool you use helps people understand how their pay is calculated and why a certain deduction came out, and making it easy for them to find answers about their pay. Also add into the equation pay features like earned wage access and being able to put money in different types of accounts that aren’t just direct deposit. These are just a couple of ways that payroll can show their impact to things like retention and attraction for their employers. GPA: What do want to make sure your clients, or prospective clients, understand that unfortunately a lot of them have not recognized is important? Jen Cozier: It’s very easy to make a demo in a sales process look good. Quite frankly, they can look amazing. But what is more nuanced is that I think people should really pay attention to what comes with the relationship. What type of community do you want to
There is a need to attract the next generation of payroll leaders, and part of that is to make payroll a destination career. One of the things that I’m hopeful about for the future is that people will choose payroll because it has become more strategic.
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be part of? Do you want to work with a vendor who is soliciting for your feedback? That relationship with us is really important. We seek that feedback directly in a number of ways, but it is also the relationship amongst the clients themselves that also can make the experience better. Clients have created interactions amongst themselves through Facebook and Reddit groups. They are very interactive with each other, and not necessarily with us orchestrating it. That sense of community is not easy to include in a sales process. Hopefully, people pick it up when they talk to references, but, to me, it’s a key soft piece that I wish more people considered. Related to that is the need for clients to understand what the service model is going to be. Do you feel comfortable enough with
the vendor to know they will be by your side when something goes wrong? We work closely with our clients to work the issues out and to retest things. We make sure everybody’s squared away and we’re not judgmental if it turns out the problem was something the client did, which happens sometimes. GPA: What advice would you give those in the payroll community regarding the use of AI? That sense of community is not easy to include in a sales process. Hopefully, people pick it up when they talk to references, but, to me, it’s a key soft piece that I wish more people considered.
Do not wait to jump in with AI. This is the time to see what is available from your vendors and be part of building what the future could look like. Regardless of the vendor, they are probably doing work now on AI-type features, and they’re probably wanting some feedback. Don’t let things just sort of happen to you.
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the new AI enhancements, get some success with it and then get the others on their teams to be more comfortable with it. GPA: What role do you see payroll operations or payroll professionals playing in organizations over the next 5 to 10 years? Jen Cozier: I believe that payroll leaders will be seen more as advisors to the business on strategic initiatives. In the near future payroll will become a destination role versus people just falling into the job. It becomes a role that people really seek out for their career. It will be necessary to become a bit more tech-savvy in payroll. Those in payroll will need to have developed their skill sets around integrations, APIs, and AI. These will be prerequisites for the role. I see payroll currently as an enabler of attraction and retention for employees. Payroll can really elevate with AI to be this strategic force that it quite frankly already is and deserves to be, becoming even better at flagging compliance risks and workforce management type risks. So, payroll professionals will be seen for their proactive insights. And the base for all that is the data they have and oversee.
It will be necessary to become a bit more tech- savvy in payroll. Those in payroll will need to have developed their skill sets around integrations, APIs, and AI. These will be prerequisites for the role.
Jen Cozier: Do not wait to jump in with AI. This is the time to see what is available from your vendors and be part of building what the future could look like. Regardless of the vendor, they are probably doing work now on AI-type features, and they’re probably wanting some feedback. Don’t let things just sort of happen to you. You don’t have to be an expert to ask questions about it. I understand that some people are a little bit intimidated to ask questions about how the data being used by the AI, but that’s okay, ask anyway. You need to know what the AI is doing with the data and how is it being done. There are many in payroll interested in becoming more involved with AI applications. Let them lead on trying out some of
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GLOBAL PAYROLL MAGAZINE ISSUE 25
The Pay Transparency Gap
The GPA partnered with Remote to examine how payroll teams can prepare for new pay transparency requirements across Europe and the UK. Drawing on Remote’s survey of 6,260 professionals across seven countries, we explore the gap between employee expectations and organisational readiness, and the growing need for accurate, transparent, and defensible payroll data.
Sponsored by
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Why the Futu Moving Towa Traditional Ag
Author: Rick Hammell Rick Hammell, SPHR, is a global workforce entrepreneur with over 20 years of experience in Global HR operations, payroll, and compliance. He is the Founder and CEO of Globalli, a unified Global HR, Payroll, and Payments platform transforming how companies manage and pay global teams. Rick previously founded Atlas in 2015, scaling it from a startup into the first direct Employer of Record platform supporting clients in over 160 countries. He led the company through significant growth, including raising $20 million in 2020 and $200 million in 2022, before successfully exiting the business in early 2025. He was recognized with the EY Entrepreneur Of The Year Midwest Award 2021 for his leadership and impact on the global HR technology industry. Today, Rick is focused on transforming the global expansion lifecycle from contractor payments to Employer of Record services, while building the next generation of global payroll technology solutions and workforce infrastructure through Globalli.
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GLOBAL PAYROLL MAGAZINE ISSUE 25
ure of Global Payroll Is ard AI and Away from the ggregator Model
The Next Evolution of Global Payroll Has Already Begun
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ISSUE 25 GLOBAL PAYROLL MAGAZINE
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The challenge is that most global payroll infrastructure was built for a different era. The traditional aggregator model helped organizations centralize payroll vendor management, but it was never designed to deliver the level of automation, intelligence, transparency, and scalability that modern global businesses now require. As Artificial Intelligence becomes embedded into enterprise operations, global payroll is entering its next phase, one where AI becomes the operational brain of payroll, replacing manual workflows, disconnected systems, and reactive service models. The future of global payroll is not simply about processing payroll across more countries. It is about creating a smarter, more intelligent operating system for managing a global workforce. Understanding the Traditional Aggregator Model The aggregator model emerged because managing payroll across multiple countries was incredibly difficult. Organizations often worked with dozens of local payroll providers, each using different systems, processes, reporting formats, and service standards.
The future of global payroll is not simply about processing payroll across more countries. It is about creating a smarter, more intelligent operating system for managing a global workforce.
F or decades, global payroll has been viewed as a back-office function - a necessary administrative process focused on ensuring employees are paid accurately and on time. Yet the world of work has fundamentally changed. Organizations now hire talent across dozens of countries. Finance leaders need real-time workforce cost visibility. HR teams require integrated employee experiences. Boards and investors demand stronger compliance controls. Employees expect consumer- grade technology and immediate answers to payroll-related questions. At the same time, payroll teams are being asked to manage increasingly complex regulatory environments while operating with leaner resources and greater expectations.
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GLOBAL PAYROLL MAGAZINE ISSUE 25
Global payroll is evolving rapidly. As organisations expand internationally, operating models become more complex, compliance expectations intensify, and pressure grows to deliver greater visibility, efficiency, and resilience. At the same time, technology, automation, and AI are reshaping what modern payroll functions can achieve. The 2026 Global Payroll Maturity Survey , in partnership with Ramco, has been created to understand where the Payroll industry is today — from process maturity and technology adoption to integration, governance, AI readiness, and operational confidence. By taking part, you’ll help build a valuable industry benchmark, highlighting where payroll teams are progressing, where challenges remain, and what priorities are shaping the next phase of payroll transformation. The survey takes just 5 minutes to complete, and we’ll share the results with you once the report is published.
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Why the Aggregator Model Is Reaching Its Limits The limitations become increasingly apparent as organizations scale globally. Imagine a company operating in 30 countries. Each country may have: Different payroll engines Different service teams Different payroll calendars Different reporting structures Different compliance processes When a CFO asks a seemingly simple question such as: “ What is our total employer tax exposure globally? ” The answer often requires collecting information from dozens of sources. Similarly, when a payroll discrepancy occurs, multiple providers may need to be engaged before the root cause is identified. The result is: Longer payroll cycles Delayed reporting Increased compliance risk Higher operating costs Limited transparency Many organizations today are managing payroll globally, but very few have true visibility into their global payroll operation.
Aggregators solved this challenge by providing: A single commercial contract Centralized account management Consolidated reporting Coordination between local payroll providers For many organizations, this was a significant improvement over managing payroll independently in every country. However, behind the scenes, many aggregators still operate through a network of local providers, service teams, spreadsheets, emails, and manual processes. While the customer experience may appear unified, the underlying payroll operations often remain fragmented. The result is a model that centralizes administration but does not truly centralize payroll operations.
While the customer experience may appear unified, the underlying payroll operations often remain fragmented. The result is a model that centralizes administration but does not truly centralize payroll operations.
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DH CONSULTING : COACHING
Coaching. Now available to GPA members. Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered You've trained with The Payroll Coach. Now work with her, one to one. DH | CONSULTING Coaching. Now available to GPA members. You've trained with The Payroll Coach. Now work with her, one to one. 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. Coaching. Now available to GPA members. 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered DH CONSULTING : COACHING Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes “ Coaching is not just an investment in personal development; it is a strategic asset for the whole 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered DH CONSULTING : COACHING DH CONSULTING : COACHING DH CONSULTING : COACHING Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. DH | CONSULTING DH CONSULTING : COACHING DH CONSULTING : COACHING DH CONSULTING : COACHING
You've trained with The Payroll Coach. Now work with her, one to one. 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. EMPOWERING PAYROLL. TOGETHER. Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes Coaching. Now available to GPA members. organisation. DANNIELLE HAIG Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. DH CONSULTING : COACHING 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered DH CONSULTING : COACHING 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered DH CONSULTING : COACHING Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes “ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation. “ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation. “ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation. DANNIELLE HAIG You've trained with The Payroll Coach. Now work with her, one to one. “ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation. “ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation. “ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation. DANNIELLE HAIG EMPOWERING PAYROLL. digitally at Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. DH | CONSULTING Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes DANNIELLE HAIG Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes “ Coaching is not just an investment in Coaching. Now available to GPA members. Now work with her, one to one. 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered organisation. DANNIELLE HAIG
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Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team 1-2-1 Leadership & Performance Coaching with Dannielle Haig The Payroll Coach · Business Psychologist HCPC Registered
Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength.
Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes Confidential 1-2-1 sessions, delivered digitally at times to suit you Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. Confidential 1-2-1 sessions, delivered digitally at times to suit you
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Exclusively for GPA members: the confidential, psychologically grounded coaching trusted by leaders at the world's biggest organisations is now open to you. A private space to think, recalibrate and lead from strength. Confidential 1-2-1 sessions, delivered digitally at times to suit you Flexible packages: The Six Pack, The Coaching Dozen & retained contracts Optional psychometric and resilience profiling add-ons 4,000+ hours coaching executives, politicians and elite athletes “ Coaching is not just an investment in
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