In 04:05 this month: balancing innovation and trust in global payroll amid rising cyber risks and rapid technological change. Can payroll adopt AI and automation responsibly?
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Who’s Really Renting Space in Your Brain?
THE POWER OF CONNECTION How Relationships Become the True Currency of Payroll
BETWEEN THE LINES Truong Bich Ngoc, HR Solutions Advisor at Akrivia HCM
NAVIGATING AUSTRALIAN PAYROLL One Framework, Many Realities
04:05 FOREWORD
Payroll Trust
This month, our contributors are exploring the balance between innovation and integrity. AI-Powered Global Payroll: Trustworthy Tech in a Borderless World looks at what it really means to build reliability into automation. I’m Not a Robot (But Are You Really Sure?) examines how identity, authenticity, and payroll security intersect in an era of deepfakes and digital deception. And The Power of Connection reminds us that while technology may process the data, people and relationships are the powerful forces sustaining the trust behind every payslip. Industry-wide, a new kind of professionalism is emerging, and it is grounded in transparency, accountability, and care. At 04:05 , we’ll continue to highlight the conversations that prove we’re making progress in payroll by embracing technology, keeping people at the centre of everything we build and staying open to learning and growing every day. To share your perspective right now, take our five-minute Global Payments Survey .
T rust has always been a quiet constant of payroll. Employees trust us with their livelihoods; businesses trust us with their reputation. But as automation, AI, and digital transformation change the parameters of our working world, trust is being tested in new and complex ways. The recent Capita data breach fines serve as a sobering reminder that even established organisations are vulnerable to attack and that the heaviest cost of lost data is lost confidence. With cybercrime now recognised as the leading risk to global businesses, the question for global payroll isn’t whether we adopt new technologies, but how we do so responsibly.
Melanie Pizzey
Melanie Pizzey GPA CEO
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04:05 CONTENTS
26 GLOBAL BETWEEN THE LINES
52 AFRICA AFCFTA 2026 What HR & compliance leaders must prepare for 60 GLOBAL I’M NOT A ROBOT (But are you really sure?) 64 GLOBAL PAYROLL’S CRITICAL MOMENT Skills are more vital than ever 72 GLOBAL AI-POWERED GLOBAL PAYROLL Trustworthy tech in a borderless world
Truong Bich Ngoc serves as an HR solutions advisor at Akrivia HCM in Vietnam 34 APAC LAW IN REAL LIFE One missed call: The right to disconnect 46 APAC ONE FRAMEWORK, MANY REALITIES Navigating Australian payroll
BEHIND THE PAYSLIP Who’s really renting space in your brain?
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REGULARS
06 GLOBAL NEWS Interactive global payroll news 58 GLOBAL DIARY OF AN HR MANAGER 78 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 80 APAC ASIA BRIEFING Overview on Asia news 82 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 84 GLOBAL FIND A VENDOR
22 GLOBAL THE POWER OF CONNECTION How relationships become the true currency of payroll
08 GLOBAL POWERING THE EV REVOLUTION Why carbon-neutral payroll is the next sustainability frontier
40 GLOBAL RETURN-TO-OFFICE MANDATES You can’t force culture into a cubicle
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. 04:05 GLOBAL NEWS
Ireland
Canada
UK
US
20% of firms aren’t ready for EU pay directive Read more...
Share of employers planning for
Paycheques due as federal work stoppage continues Read more...
Real Living Wage rates get vital boost Read more...
recession rises Read more...
India
UAE
Global
Malaysia
Infosys wins £1.2 billion NHS payroll contract Read more...
Taptap Send pauses money transfers for upgrade Read more...
Opportunities are most significant career barrier Read more...
Wages and salaries rose in 2024 Read more...
South Africa
Global
VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL
Kenya
Dayforce integrates AI agents into workflows Read more...
Cybercrime found to be leading risk
Government crackdown on HR managers Read more...
to businesses Read more...
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As organisations continue to expand their global footprint in 2026, payroll leaders, payroll providers and EORs are navigating increasingly complex challenges — from complying with diverse local regulations to managing multi-currency transactions and ensuring employees are paid accurately and on time, wherever they are in the world.
This survey aims to capture a deeper understanding of the obstacles you face and the innovative solutions being used to overcome them.
With your input, we’ll build a clear picture of how global payroll professionals, payroll providers, and EORs are tackling cross-border payment complexities, highlight the key pain points in achieving compliant and efficient global payments, and uncover opportunities for improvement across the industry.
Please take just 5 minutes to share your insights and experiences.
Take the Survey Today!
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Electric mobility is more than transforming transport; it’s reshaping the very nature of work. From engineers innovating in gigafactories to software teams designing charging ecosystems, the EV sector now employs millions globally. This expanding workforce demands not only timely and compliant pay but increasingly sustainable payroll practices. Powering the EV Revolution: Why Carbon-Neutral Payroll Is the Next Sustainability Frontier
Author: Allan Harness Allan Harness is the Payroll & HR Solutions Director at Vistra, based in London. With over three decades of senior leadership experience, including key roles at Deloitte, Ceridian, technology and strategy to help global organizations navigate complex payroll challenges and drive sustainable growth. and TMF Group, Allan specializes in leveraging
B ehind every sleek, zero- emission vehicle lies a silent contradiction: the manual, paper-intensive global payroll operation that helps build it. For EV companies, this surprisingly carbon-heavy back-office function risks undermining the
industry’s hard-won sustainability credentials.
High Growth, High Complexity: The EV Payroll Footprint Challenge Global EV sales surpassed
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17 million in 2024, with China, Europe, Southeast Asia, and Latin America fuelling simultaneous expansions. Each new factory, R&D hub, or charging infrastructure entity adds fresh payroll
and subsidy frameworks. Key challenges include: Rapid market entry and rapid hiring requiring compliance in diverse
borders, supporting battery plants and supply chains Complex government incentives tied to payroll, from salary sacrifice schemes to carbon credit-linked grants The payroll function is an essential area where
legal environments Workforce mobility as engineers and consultants cross
complexity - often spanning multiple
jurisdictions with distinct tax regimes, labour laws,
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find an ideal ally in digital, automated payroll systems. Platforms, such as Vistra’s global middleware platform deliver a cloud-based, API-driven payroll ecosystem that transforms operations: No Paper, No Rework: Automated workflows eliminate manual input errors and waste. Cloud Efficiency: Energy offsets help achieve near carbon-neutral system operations. Real-Time Data Integration: APIs synchronize with HCM and finance platforms, enabling payroll teams to monitor ESG and financial metrics holistically. Integrated Compliance: AI-driven oversight ensures alignment with local EV subsidies and tax codes.
EV growth demands payroll that scales as fast as innovation.
EV leasing programs linked to payroll require alignment with stringent Benefit-in- Kind and minimum- wage laws. Government Incentive Integration: Payroll must track and apply local EV grants, carbon credits, and dynamic bonus–malus frameworks seamlessly. Cross-Border Compliance: Rapid expert mobility in critical minerals supply chains introduces social security exposures and mobility tax risks. From Zero-Touch to Zero-Carbon Payroll EV companies’ sustainability ambitions
maintaining compliance and achieving operational efficiency are vital for supporting sustainable organizational growth. EV growth demands payroll that scales as fast as innovation. Unique Payroll Challenges in the EV Sector The EV sector faces payroll complexities seldom seen in traditional manufacturing: Global Equity Compensation: Share attracting talent but demand meticulous tax-withholding compliance across dozens of countries. Salary Sacrifice for Green Fleets: European plans and RSUs are essential for
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This ‘green payroll’ model turns payroll efficiency into an ESG advantage - digital payslips and automated transfers shrink carbon footprints while boosting compliance. Every digital payslip is a small act of decarbonisation. Case in Point: Powering a European EV electric vehicles built a 740-acre gigafactory in Europe, Vistra (iiPay) implemented full-service payroll for 10,000 workers across four shifts in just three months. The outcomes: 99.8% payroll accuracy, delivered two weeks ahead of schedule Automation reducing Gigafactory When a leader in
manual payroll steps from 12 to 1 Real-time global payroll dashboards with automated compliance verifications This seamless start- up operation aligned precisely with the client’s zero-emission vision - showcasing payroll as a critical enabler of sustainable growth. Beyond Compliance: Payroll as an ESG Enabler For EV pioneers, payroll transcends administration; it embodies governance integrity and social responsibility. With automation, transparency, and audit trails, we can strengthen the social
and governance pillars of ESG, ensuring fair, secure, and ethical pay globally.
A carbon-neutral payroll framework demonstrates that
sustainability is holistic - reaching from factory floors to finance systems and every payslip in between. The Road Ahead: Leading Through Payroll Innovation As governments tighten ESG disclosures and carbon reporting, back-office functions are facing growing scrutiny. The EV sector, a sustainability vanguard, can lead again - this time by revolutionising how it compensates its employees. The next mobility revolution is invisible - it’s in the cloud and zero-touch, low-carbon payroll solutions make this possible.
Every digital payslip is a small act of decarbonisation.
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Who’s Really Renting Space in Your Brain? Behind the Payslip: Real Stories from Payroll Heroes
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.
You might be in the office for seven, maybe eight hours a day, but let’s be honest, how much space does payroll actually rent in your brain? If you’re nodding whilst simultaneously wondering if Jim in Sales remembered to submit his team’s commissions before the cut- off, you already know the answer. Spoiler alert: it’s probably more than your mortgage.
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H ere’s the twist nobody talks about: payroll doesn’t just live in your head during working hours. It’s that 3am wake-up call, wondering if you processed the maternity leave correctly. It’s the Sunday evening review of Monday’s to-do list. It’s
the involuntary flinch when your phone buzzes during annual leave because you know it’s probably about payroll. “The month-end panic is real,” laughs Sarah, a payroll manager at a growing software company. “Doesn’t matter if you’re
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going to accidentally bankrupt the entire company,” laughs Sarah, a payroll coordinator. “I’d triple-check everything, then check it again at home on my laptop. My partner thought I’d developed OCD.” At this stage, payroll rents about 95% of your available brain space. You’re learning software, legislation, internal processes, and trying to remember that yes, PAYE does actually mean what you think it means. You’re asking questions constantly, taking notes like your life depends on it (because technically, several hundred people’s livelihoods do), and having minor panic attacks every time the HMRC website refreshes. If you’re lucky, you’re in a company that recognises this learning curve. They’ve got proper training, patient mentors, and realistic expectations. If you’re unlucky? Well, you’re Googling “how to process a P45” at midnight whilst wondering if it’s too late to retrain as a florist. The Toddler Years: Confident But Chaos Lurks You’ve found your feet. You know the monthly rhythm. You
processing 50 salaries or 5,000, that feeling when the director asks if payroll will be ready ‘on time’ never gets old.” This scene played out during National Payroll Week, a celebration that began as a UK phenomenon but has found its way into calendars globally. Yet this year’s conversations have taken an interesting turn. Some seasoned professionals question whether we need a designated week to celebrate what should be recognised as mission-critical year-round. The Newborn Stage: Fresh-Faced and Terrified Remember your first payroll run? Neither do most of you, you’ve maybe blocked it out for self- preservation. “I spent my first three months convinced I was
The toddler stage is deceptive. You’re competent enough to be trusted, but inexperienced enough that every exception feels like a personal attack on your sanity.
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WHY RESILIENT PAYMENT PROCESSES ARE INTEGRAL TO GLOBAL PAYROLL
As organisations expand across borders and recruit from a global talent pool, the complexity of paying people accurately and on time also grows. Payroll professionals know this better than anyone, yet the challenge of building secure, efficient, and compliant international payment processes can too often be left unaddressed until something goes wrong.
GPA Payroll Symposium Date: 4th December 2025 Time: 8.30am - 12.30pm Cost: FREE Location: Gibson Hotel, Point Square, North Wall, Dublin, D01 X2P2, Ireland Join us where Payroll & HR professionals will come together for a morning of insightful discussions, networking, and collaboration. Whether you’re reconnecting with familiar faces or expanding your network with new industry peers, this symposium offers a unique platform to share knowledge, exchange ideas, and stay ahead in the evolving payroll landscape. Don’t miss this opportunity to gain valuable insights and build meaningful connections in a vibrant professional setting!
using spreadsheets for this? Why doesn’t HR understand deadlines? Why do people think payroll is just “pressing a button”? Here’s where the mental load shifts. It’s no longer just about processing, it’s about improvement, efficiency, advocacy. You’re fighting for recognition, better systems, adequate resources. Payroll’s now renting about 70% of your brain space again, but differently. You’re strategising, planning, sometimes plotting elaborate presentations to convince leadership that yes, you do actually need that software upgrade. “I spent six months building a business case for automation,” says Emma, a senior payroll administrator. “Six months! I could have learned Mandarin in that time. But did we get it? Eventually. After three ‘let’s revisit this next quarter’ conversations.” Legislative changes like the EU Pay Transparency Directive aren’t helping either. Suddenly, you’re not just processing payroll, you’re a data analyst, an equity champion, a compliance officer, and apparently, a mind reader when it comes to interpreting vague directives.
can process a standard payroll run without breaking into a cold sweat. This is when payroll rents maybe 60% of your brain, which feels like blessed relief until you realise that remaining 40% is just waiting for the next curveball. “I thought I had it all figured out,” admits Michael, a payroll officer. “Then they introduced a new bonus structure mid- month. I genuinely considered emigration.” The toddler stage is deceptive. You’re competent enough to be trusted, but inexperienced enough that every exception feels like a personal attack on your sanity. New joiners with complicated previous employment? Company car changes? Someone being paid in three different currencies? Sure, why not, let’s throw it all in. The Teenage Years: Know-It-All With Growing Pains Ah, the awkward teenage phase. (Or “my dodgy eyeliner days” as someone said their dad described it). You’ve been doing this long enough to have opinions. Strong ones. About everything. Why are we still
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threatening to “revolutionise” your role. “AI is apparently coming for our jobs,” quips David, a payroll manager. “I’d love to see an algorithm explain to the MD why his bonus calculation is queried by Revenue. Some conversations require human diplomacy and several cups of strong coffee.” At this stage, if you work for a company that values payroll, you’ve got support structures. You’re consulted on decisions. You have a voice. If you don’t? You’re fighting fires daily, whilst someone in the C-suite casually mentions they’re “thinking about changing the pay frequency” without understanding the implications. The squeezed middle is real. You’re sandwiched between operational demands and strategic aspirations, between legacy systems and promised innovations, between being seen as essential and being treated as administrative. The Retirement Years: Wisdom and War Stories
It’s the mental Tetris of juggling year-end, pension auto-enrolment, GDPR compliance, and now AI threatening to “revolutionise” your role.
Mid-Twenties to Squeezed Middle: The Reality Check You’re established now. Possibly managing a team. Definitely managing expectations, legislation, systems, and the constant underlying anxiety that comes with being responsible for everyone’s financial wellbeing. You could also be the go-to person for all queries big and small, and the constant pressure to know the answer from employees, less experienced colleagues and management. The mental load here is complex. It’s not just your own processing stress; it’s carrying your team’s concerns too. It’s navigating organisational politics. It’s explaining (again) why payroll needs advance notice. It’s the mental Tetris of juggling year- end, pension auto-enrolment, GDPR compliance, and now AI
The veterans. Those who’ve survived multiple system
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implementations, countless legislative changes, and that time someone accidentally paid everyone twice (we don’t talk about that). They’ve earned their stripes and their stress leave. At this stage, payroll rents a comfortable, manageable percentage of brain space, around 50%. Not because the work is easier, but because experience has taught the art of boundaries. They know what’s genuinely urgent and what can wait. They’ve learned to switch off. Mostly. “After 25 years, I can honestly say I sleep better now than I did at year five,” reflects Patricia, a payroll director approaching retirement. “Not because the job is easier, it’s actually more complex, but because I’ve learned that I’m not responsible for other people’s poor planning. Revolutionary concept, that.” The Uncomfortable Truth Here’s what nobody tells you when you enter payroll: the mental load varies wildly depending on your organisation’s maturity. You could be a toddler- stage professional in a company that treats payroll like teenage- level complexity, expecting
The only one who can protect who you rent brain space to is you. A simple statement, but one not so easily implemented. So, what’s in your toolbox to help evict or find the right tenant?
expertise without investment. Or you’re a veteran in a company that finally recognises payroll’s strategic value, making your squeezed-middle years actually manageable. The EU Pay Transparency Directive is the latest example. Some companies are proactively engaging payroll in planning; others will wake up three weeks before implementation, wondering why payroll seems stressed. The mental rent increases exponentially in the latter scenario. Tools for Your Mental Wellbeing Toolbox Perhaps most importantly: remember that payroll’s value isn’t measured by how much brain space it occupies. You’re not more dedicated because
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paying fair rent? Because unlike our payroll systems, there’s no automatic calculation for wellbeing, you have to build that formula yourself. World Mental Health Day serves as an annual reminder that behind every successful payroll run is a professional juggling legislation, technology, deadlines, and humanity, often whilst neglecting their own mental rent agreement.
you’re thinking about payroll at 11pm. You’re just exhausted. The only one who can protect who you rent brain space to is you. A simple statement, but one not so easily implemented. So, what’s in your toolbox to help evict or find the right tenant? Next World Mental Health Day and every other day, ask yourself honestly: who’s renting space in your brain, and are they
Share Your Story 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. 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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Pour homme. Pour femme. Pour Pay Day.
Discover the allure of global payroll and mobility at www.activpayroll.com/love
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The Power of
Author: Kira Rubiano Kira Rubiano is a partner at Payrollminds, a specialized global payroll consulting firm that helps organizations navigate payroll transformations, optimize operations, and bridge the gap between people, process, and technology. Previously, Kira was vice president of Global Payroll Operations at Atlas, and held senior leadership roles at Auxadi. Kira brings more than 18 years of experience in global payroll and speaks fluent Russian, as well as conversational Italian and Spanish. A recognized leader in the payroll industry, Kira is a frequent presenter at major conferences, and has contributed to numerous webinars, podcasts and publications on global payroll topics.
How Relationsh the True Curren
When I first stepped into the world of global payroll at the age of 22, I never imagined that the most valuable thing I would gain from it would not be technical expertise, compliance knowledge, or mastery of complex systems. It would be people and incredible relationships built along the way.
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Connection:
hips Become ncy of Payroll
P ayroll, by nature, connects people across countries and cultures. Every payslip touches a life, every compliance rule reflects a local reality, and every pay cycle depends on trust between partners. In payroll, our relationships
close to their inner circle, the colleagues and vendors they interact with daily. There is comfort in familiarity, especially in a field where precision, compliance, and confidentiality are paramount. But growth rarely happens in comfort zones. Throughout my career, I have made it a priority to nurture relationships
that extend far beyond my immediate network. From former clients and vendors who became collaborators, to peers I met at conferences who turned into mentors or friends, these connections have enriched both my professional and personal life in ways I could never have planned. I still remember attending my first global payroll
are our infrastructure. It is natural for payroll professionals to stay
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conference over 11 years ago. I did not know many people. I was nervous, intimidated by how accomplished everyone seemed. But I made a choice that day: to talk to strangers. To ask questions. To listen and learn. That single decision opened doors I did not know existed. Some of the people I met at that event are still in my life today. We have worked together on projects, shared insights, supported one another through career transitions, and celebrated milestones both personal and professional. Learning to Talk to Strangers There is an art to talking to strangers, something we are rarely taught but deeply need, especially in fields like payroll, where collaboration is essential to success. Payroll can sometimes feel isolating. Yet, it is precisely because of this behind-the-scenes nature that building relationships becomes even more essential.
Building relationships requires intention. It is about showing up for your team, your clients, your partners, and the wider payroll community.
Talking to strangers at an event, in a virtual forum, or even in an online community is how we expand our perspective. Every conversation offers a new insight into how someone else approaches a similar challenge. Every connection reminds us that while the rules and systems may differ from one country to another, the human experience behind payroll is universal. It is not about networking in the traditional sense -- exchanging business cards or adding LinkedIn connections. It is about genuine interest in people’s stories, challenges, and ideas. Some of my most meaningful collaborations began not in a boardroom but over a casual conversation about how
to simplify a process or improve communication with stakeholders. They are what turn complexity into connection. The courage to start a conversation with someone new has repeatedly shaped my career and strengthened my belief that the payroll industry is at its best when we lift one another up. Relationships as the Foundation of Trust Trust is the bedrock of payroll; employees trust us with their livelihoods. Clients trust us with their reputation. Teams trust each other with sensitive information and tight deadlines. That trust is built through consistent, authentic relationships.
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to connect as humans will only grow more valuable. Technology can process data faster, but it cannot replace empathy, collaboration, or trust. Those are uniquely human skills, and they are what make payroll not just a function, but a community. My career in global payroll has taken me across continents and cultures, and every interaction has reminded me of the shared humanity that underpins what we do. I have witnessed firsthand how a payroll issue in one part of the world can affect someone’s ability to care for their family in another. I have seen teams rally across time zones to fix problems, not because they had to, but because they cared.
When you take the time to get to know your colleagues beyond the job titles to understand what drives them, what they are passionate about, or what challenges they face, collaboration becomes easier, and communication improves. Building relationships requires intention. It is about showing up for your team, your clients, your partners, and the wider payroll community. It is about sending a quick note to someone you met at a conference a month ago just to say hello. It is about remembering that behind every email is a person with a story. In an increasingly digital world, where automation and AI are transforming how we work, our ability
These are the moments that remind me why I do what I do. It is about the relationships behind them. It is about the connections that make the work meaningful.
When you have spent years in this field, you realize that your true
professional legacy is not just the payrolls you have processed or the systems you have implemented, it is about people whose lives you have touched and the relationships you have built along the way. As payroll professionals, we are uniquely positioned to connect across cultures, functions, and industries. We cannot take that for granted. We must be intentional about nurturing relationships, seeking out new perspectives, and talking to strangers. And as Esther Perel reminds us, “The quality of our relationships determines the quality of our lives.” I would argue it also determines the quality of our work.
These are the moments that remind me why I do what I do. It is about the relationships behind them. It is about the connections that make the work meaningful.
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04:05 INTERVIEW
Between the Lines Truong Bich Ngoc
Truong Bich Ngoc serves as an HR Solutions Advisor at Akrivia HCM in Vietnam. She is dedicated to delivering tailored HR and payroll solutions that ensure compliance and meet client needs across Southeast Asia. With expertise in setting up payroll systems for both Vietnam and Thailand, providing compliance guidance, and consulting on complex HR issues, Ngoc collaborates closely with product teams and clients to facilitate smooth and effective HR operations.
This interview has been edited for clarity.
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processes, their policies, and their calculations, so I can provide the best solution for them. In Vietnam, most consultants provide guidance on the functioning of a system and the processes associated with it, but I also assess the compliance risk, and I provide information on changes through my writing of articles and checklists. Working with the compliance team, I do that not only for Vietnam, but also for Thailand, Indonesia, and India. GPA: What got you into HR and payroll? Truong Bich Ngoc: I joined my first company, a real estate developer, in an HR admin role. I was involved in employee profile management, contract management, and, I ended up supervising staff — including expats — and getting involved in recruitment and payroll. Part of that role was supervising the vendor that calculated payroll for the company at the time; that was my first involvement with payroll.
GPA: What is your role, and how does it involve payroll? Truong Bich Ngoc: I help build compliant payroll systems for clients in Vietnam, and also I serve as a consultant. When a client comes to us, we can map their HRMS and payroll information, and I will coordinate with the product team to build the system. Working with a client, I first am like an auditor to them. I will need to review the entire payroll operation of the client to see if they
are compliant under Vietnam’s labor law, for example. And if not, I will counsel them so we can develop a system without those risks. Then, I set up all the processes for them in the system, and we will run with them for a few months until they are more confident to run the system themselves. I will support them after that, if things come up.
I have to develop a deep understanding of their
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Truong Bich Ngoc: Akrivia builds payroll systems, and when you want to build up a system, you need to consider all the scenarios. So, I get to summarize all the potential issues we can have in payroll to provide to the system developers, and then, I educate the client about the system so they know and can handle all the cases that can come up. We need to summarize all the payroll calculations and prepare for all the scenarios that can happen for payroll. With the Vietnam project complete, I’ve moved on to other countries, like Thailand. I have been working on setting up systems for clients in Thailand as well. So, we are learning again! I can compare the Vietnamese labor law to that of Thailand and vice versa. It’s interesting to compare how they calculate labor figures in Thailand, and then determine whether we can apply some of what we learned from Thailand to Vietnam later on. If you already understand about payroll in some countries, you can more easily learn about payroll in other countries because the basics are the same and you can identify the differences.
I am the kind of person who seeks to learn about a lot of fields. I’m a continuous learner. When I sought to learn about HR, I wanted to master it. That’s true for all the roles I’ve taken on.
With that, I learned about how important the structure of the payroll setup should be so the process would comply with the law. I moved to another firm in more of an HR role, and later I joined Akrivia, my current employer. I am the kind of person who seeks to learn about a lot of fields. I’m a continuous learner. When I sought to learn about HR, I wanted to master it. That’s true for all the roles I’ve taken on. I focused on learning about recruitment and administration. Next was payroll. Then back to focusing on recruitment, and now, I’m back to payroll again. GPA: What kind of projects are you currently pursuing?
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Priya is a hero She can’t fly! but every month, she makes sure everyone gets paid, on time and without error. Payroll professionals are the quiet force that keeps businesses moving, yet their vital work o en goes unnoticed. Vistra changes that. Our tech and in-country experts help payroll teams avoid risks, gain peace of mind, and manage global workforces with confidence, processing 11M+ payslips a year across 170+ countries.
vistra.com/global-payroll
I must emphasize that payroll people must focus as much on reducing the company’s risk exposure as they do on producing a correct payroll. They go hand-in-hand. GPA: How are you using technology to improve your operations? Truong Bich Ngoc: There are not a lot of companies in Vietnam that use the latest technology to process payroll. If you want to use that technology, you have to pay for the system, right? Only in the past few years have we seen some adoption. For me, around 10 years ago, it started with an initiative to automate forms. I tried to think of a way that I could fill all of the information in just one tab and then export the information from that file to other files. We have developed to the point that reports and payments can now link to just one master file. We used Excel to link all the pieces together. We still use Excel a lot in Vietnam for payroll, but I’m using that knowledge to help my company with other HR and payroll systems that can work better together.
Part of this is providing changed requirements to the developers. Then, while they are bringing the next update out, I make sure the new features are compliant. So, I will test these myself to determine if they are correct and meet my expectations. If they are correct, then we can give the okay to make it live. For payroll, artificial intelligence can help a lot with research. But I’ve noticed I have to check the information AI provides a lot. Too many people believe everything AI says without double-checking with a correct resource. AI will provide old information that could be noncompliant. GPA: What relationships have been impactful as you have grown in your career?
I must emphasize that payroll people must focus as much on reducing the company’s risk exposure as they do on producing a correct payroll. They go hand-in-hand.
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GPA: Is there a part of your work that other people just don’t understand and makes your work harder? Truong Bich Ngoc: In the work environment, you cannot be too emotional when it appears people don’t even care about a particular issue you may be having. They may not know that they are causing you extra work, or that they are making you feel badly about something. It could be their personality. It could be that they are in the bad mood, or maybe your behavior is not helpful. If we are having resource problems, for example, we need to come up with solutions to that ourselves. We can’t expect others to step in, and we cannot blame them if they don’t. If you need something from a colleague, you need to be very clear about the issue and explain how they can help you. They want to know what you need from them. GPA: How do you see payroll evolving?
Truong Bich Ngoc: I can look to those in college who taught me, who inspired me. But I also had people who told me that I can’t do it, that I was not going to succeed. One HR director in particular told me that, and this inspired me to achieve more. One compliance director led me to finding the right answers instead of telling me. I learned a lot from that. She asked, “How can you resolve it and how can you see it in a different way?” I think this is most inspiring because I learned that by not answering the question directly, and instead leading people to a better understanding of their problem or issue, so they can find the answer themselves, that builds self-confidence. It did for me.
We still use Excel a lot in Vietnam for payroll, but I’m using that knowledge to help my company with other HR and payroll systems that can work better together.
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I believe that, in the future, we will need people to supervise the systems and train the AI. Actually, we need this now. There will be payroll analysts springing up. We need people to do accurate analysis from the payroll and HR data. If you are afraid that you will be losing your job in the payroll field because of AI, this is because you do not have enough knowledge beyond the calculations. Find out how this or that requirement came to be, which law provides the source and learn the guidelines for those calculations. People who are simply following the formula without that understanding, yes, they will be left behind because they are not developing themselves. For new people in payroll and HR, with little to no experience in the field, I’ve observed that many don’t want to start with smaller tasks and assignments. They want to start with ones that require more experience. If you want to join a payroll operation, you can’t just jump in and do the entire payroll! You have to learn step-by-step.
One compliance director led me to finding the right answers instead of telling me. I learned a lot from that. She asked, “How can you resolve it and how can you see it in a different way?”
Truong Bich Ngoc: While we still need to calculate much of payroll manually, in the near future, there will be much more automation available. More and more, we will rely on systems to calculate payroll. Eventually, just about all the manual tasks will be automated and then HR and payroll can focus on statutory compliance and enhancing employee engagement functions, like recruitment and retention. We can train AI applications to answer questions from the employees about their payroll and about compliance. But we still need to have a payroll person train the AI. If AI is set to automatically scour for the information from the law, it may produce answers that are out- of-date or incorrect.
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Welcome to Law in Real Life , where the rules are written in ink, but real life writes its own script. Forget the training manual. Forget the perfect manager or fair pay for fair work. In the real world, rosters sometimes go rogue, rights get overlooked, and payslips just don’t add up. Until real voices finally say, “Enough!” Law in Real Life
Author: Nilufer (Nilly) Gul Nilly Gul is the GM, APAC at the GPA. She’s passionate about payroll and all the people who make it work. With experience in global payroll sales, recruitment, compliance, process improvement, and relationship management, Nilly understands the industry from every angle. She’s all about creating spaces— events, programs, and conversations—where payroll professionals can connect, share, and grow. Her mission? To make payroll a career people choose, not just fall into.
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These are fictional stories based on true workplace drama, straight out of the tangled world of Australian payroll and employment law. You won’t find HR-approved happy endings here. Just people navigating red tape, broken systems, and those awkward conversations no one wants to have, but everyone needs to hear. Find out what happens when policy meets
personality…and things start getting real. It’s not just about compliance. It’s about empowerment. About what happens when silence costs too much and someone finally asks a question that changes everything. Because this isn’t a spreadsheet. It’s not a case study. It’s real life at work. And what counts doesn’t get counted unless we speak up.
One Missed Call: The Right to Disconnect T amara was sitting in her contract law lecture at university, a second-year law student with her future quietly mapped out by determination. She had learned early that the world of law was competitive, and if she wanted to land a good job after graduation, she needed to get ahead. For Tamara, that meant getting a foot in the door now, not later.
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Sometimes it was nine at night, a partner needing a file she had already sent. Sometimes it was Sunday lunch, a quick question about coming in early Monday. Each time she told herself it was worth it, but lately the unease had started to creep in. Sitting in her lecture, half-listening and half- exhausted, she felt the vibration of her phone against her notebook. John – Office . A jolt of panic. Tamara’s throat tightened. It was her university day. She was not rostered on. Technically, she did not have to answer, but the fear of losing her footing, her connection to the future, pushed her up from her seat. She slipped out of the lecture hall, the lecturer’s eyes following her with thinly veiled irritation as she whispered into her phone, “Hi John, yes, of course. I can check that for you.”
But progress came at a cost. The calls came after hours, the texts on weekends, the emails during lectures.
realised that to survive and stand out, she would have to work harder than anyone. Her days filled quickly with filing, organising, and preparing legal documents, managing calendars, booking travel, replying to clients, and coordinating between the partners. Her diligence caught their attention, and soon, the partners trusted her with more. She began helping with trial preparations, drafting client bills, and even doing small pieces of legal research. Tamara was proud. Her family was proud. She was earning her way and carving her place in the legal world, one late night at a time. But progress came at a cost. The calls came after hours, the texts on weekends, the emails during lectures.
She believed that working in a law firm while studying would give her that one-nil advantage, like an underdog football team stealing the lead. She saw herself as the Crystal Palace of the legal world, overlooked by most, underestimated by many, but determined to make her mark. While her classmates were the children of solicitors, barristers, and judges, Tamara came from a hardworking middle-class family who were proud, practical, and quietly cheered her on to break the mould. It took almost a year of applications before she finally landed an interview and a job offer as a junior administrative assistant at a small legal consultancy with three partners, a receptionist, and two paralegals. From her first week, she
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A few weeks later, in her Employment Law tutorial, Tamara sat half-listening again. Her mind was at work. Would she get another text or email on her uni day? What would happen if she didn’t respond this time? Would that be the end of her job? Would one missed reply short-circuit her whole career fuse box? Then suddenly, she was paying attention. The tutor said some magic words that rang in her ears. Somebody answer the damn phone , she heard herself think. But it wasn’t the phone that was ringing. It was the words coming out of the tutor’s mouth. “The Right to Disconnect now applies to small businesses.” She thought her lecturer called it a quiet revolution for work-life balance, but that might have been her inner voice, finally speaking up.
She thought her lecturer called it a quiet revolution for work-life balance, but that might have been her inner voice, finally speaking up.
She wasn’t quite sure if she had heard correctly, or if her subconscious was sending her a message to balance her ambition with the path she was taking to get there. She doodled the words on her notepad, tracing them again and again until the ink finally tore a small hole in the paper. And then she was all ears. She started listening to her tutor properly, making notes, asking questions, really trying to take it all in. Later that night at home, she opened her laptop and researched more. She had become good at it, something she realised she had picked up at work. She was much faster than her classmates. It wasn’t until that moment that she realised how she had developed the skill and how ironic it was that the very thing her job had taught her was now helping her
understand her right to disconnect from it. She started reading the Fair Work website, reviewing every word twice, even three times, to ensure she didn’t misinterpret a single line. Yes, it said: From 26 August 2025, the Right to Disconnect applies to small businesses. That meant her workplace, the partners, the paralegals, the secretary and her. The words on the screen echoed in her head. She could refuse to read, respond to, or monitor calls and messages outside her working hours, unless that refusal was unreasonable. So, what did unreasonable mean? It depended on the reason for the contact,
her role, her personal circumstances, and
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screen: John – Office . Her chest tightened. For a second, she froze, just like always. She imagined the disappointment if she didn’t answer, the awkward silence the next morning, the thought of being seen as uncommitted. Her thumb hovered over the screen. Then she remembered the words she had underlined so hard they tore the paper: the right to say no. She watched the phone vibrate until it stopped. The silence that followed was heavier than she expected, but it didn’t hurt. It settled. She took a deep breath that felt like hers for the first time in months. When she finally returned to work the next morning, no one said anything. John just nodded hello. The world hadn’t ended. Tamara smiled to herself. The law was real, but so was courage. Sometimes, the bravest thing you can do is not pick up the phone.
pause. The law might give her the right to disconnect, but it didn’t make it any easier to use it. She reread the words. Workers have the right to say no. Simple on the screen, but enormous in her mind. For so long, she had built her days around being available, proving herself useful, reliable, and indispensable. Saying no felt like pulling a thread from the fabric of her future. Yet somewhere deep down, a quieter thought began to form. Maybe it wasn’t disloyal to rest. Boundaries weren’t a weakness, but a different kind of strength. A few days later, on her uni day, Tamara sat in the library, finishing a case brief. Her phone buzzed beside her notebook. The name lit up the
whether she was paid to be on call. It wasn’t a ban on after-hours contact, just a balance rule. Employers could still reach out, but workers had the right to say no. In that moment, for the first time since she started her degree, it hit her. Law wasn’t just a theory. It was real. It was her life. But could she really say no? She thought about the partners, their fast voices, their endless urgency, the way even a quick question felt like an instruction. They weren’t bad people, just ambitious, always chasing the next client, the next deal, the next win. Still, the idea of refusing a call from them made her stomach twist. She could already picture the silence on the other end of the line, the polite but heavy
She reread the words. Workers have the right to say no. Simple on the screen, but enormous in her mind.
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