04:05 Issue 27

As we celebrate National Payroll Week, we reflect on how far our profession has come, what we inherit and what we leave behind.

ISSUE 27 I 2026 04:05 GLOBAL PAYROLL

What Are We Leaving Behind? LEADERSHIP AND LEGACY

THE FUTURE OF PAYROLL ISN’T AUTOMATED For Decades, the Payroll Industry has Been on a Journey Toward Automation

PAYROLL DOESN’T WAIT The New Skills Payroll Specialists Need Must be Continually Scrutinised, Sharpened, and Updated

ABSORBING COMPLEXITY Why Australia is Among the World’s Most Complex Payroll Landscapes

04:05 FOREWORD

National Payroll Week

A project looking across centuries of leadership and change might seem a world away from global payroll, but it offers an interesting perspective on the organisations, people and professions that shape our working lives. It also gives us a reason to think about the leadership we see in payroll today, and the legacy it will leave for those who follow . That wider sense of looking ahead runs throughout this month’s magazine. We go Between the Lines for an engaging chat with Eric Liaw, Terri Gallagher shares 4 Simple Steps to help EORs evolve , and Rick Hammell delivers a fascinating deep dive into the autonomous future of payroll . Each contributor explores a different aspect of a profession in motion. And this National Payroll Week, it is worth remembering that progress is not only what we introduce, but what we choose to carry forward. The legacy of payroll will belong to the people shaping it today. What we leave behind, in our knowledge, our practices and the people we develop, will be the starting point for whoever comes next.

M any of us will be marking National Payroll Week as this issue goes live. It’s a welcome reminder to uplift the extraordinary profession we are part of and an opportunity to consider how far payroll has come, and where it might go next. The complexity of the work we do today would be unrecognisable to those who were calculating wages by hand and keeping paper records generations ago. Technology, global workforces, changing regulations and evolving expectations have transformed what payroll does and the role it plays within organisations. Yet much of what makes the profession strong has been built over time and passed from one generation to the next. That idea of what we inherit, and what we choose to do with it, has been on our minds at the GPA as we begin our involvement as official editorial partner of Monarchy and Democracy: A History of Leadership , published by St James’s House (SJH Group) in partnership with the History of Parliament Trust.

04:05 I 03

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 CONTENTS

14 GLOBAL PAYROLL DOESN’T WAIT The new skills payroll specialists need: from the salaries that need to be adjusted right before pay date to the surprise mid-month legislative update 22 GLOBAL BETWEEN THE LINES Eric Liaw is the Founder and Principal of Axis Payroll Compliance Consulting and a payroll governance and compliance specialist 34 APAC LAW IN REAL LIFE Friday nights at The Copper Pot were controlled chaos, with orders flying through the kitchen, glasses stacking up at the bar and customers appearing at the door faster than tables could be cleared. It was manic

40 GLOBAL CAUGHT AT 50 IN THE WRONG INDUSTRY Looking for a job at 50 can be difficult. But looking for a job at 50 in an industry that is losing its future is an entirely different struggle 48 APAC HOW EORS CAN EVOLVE IN FOUR SIMPLE STEPS The Employer of Record (EOR) market generates approximately $6 billion in annual revenue according to Business Research Insights

08 GLOBAL

LEADERSHIP AND LEGACY: WHAT ARE WE LEAVING BEHIND?

There is something singularly revealing about looking back in time. The perspective of

decades or centuries gives us the distance to see how profoundly people, organisations and society can change, while reminding us that the decisions made today become part of the history someone else will inherit tomorrow.

04 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

54 APAC ABSORBING COMPLEXITY

REGULARS

Australia is among the world’s most complex payroll landscapes and can feel deceptively familiar to an overseas payroll professional

07 GLOBAL NEWS Interactive global payroll news 80 GLOBAL DIARY OF AN HR MANAGER 82 GLOBAL GPA TRAINING Join our experts through the process of running payrolls in different countries 84 APAC ASIA BRIEFING Overview on Asia news 86 GLOBAL GPA WEBINARS The latest global and in-country payroll topics and trends 88 GLOBAL FIND A VENDOR

64 GLOBAL THE FUTURE OF PAYROLL ISN’T AUTOMATED. IT’S AUTONOMOUS. For decades, the payroll industry has been on a journey toward automation. We automated calculations, tax tables, bank files, payslips, general ledger outputs, integrations, reporting, and countless administrative workflows

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

04:05 I 05

ISSUE 27 GLOBAL PAYROLL MAGAZINE

Global Payroll News Stay updated with news on global payroll trends, automation, compliance, AI integration, financial wellness, accurate payments, addressing wage discrepancies and more.

Spain

Paid police paternity leave set to double Read more...

School district addresses payroll relocation errors Read more...

Airbus workers continue strike action Read more...

Humaans expands into payroll and accelerates growth Read more...

Japan

Canada

Singapore

Stablecoin payroll workers continue without tax rules Read more...

CRA T1 adjustment delays feedback Read more...

WasabiCard expands global payout service Read more... Nigeria

Hospitality workers save directly from tips with new tool Read more...

VIEW OTHER NEWS FROM AROUND THE WORLD EMEA APAC AFRICA AMERICAS MIDDLE EAST GLOBAL

Africa

Global

Rivers State payroll verification exercise approved Read more...

Enterprise Payroll Tax and Treasury Solutions Launched Read more...

South Africa first to get Deel’s dollar wallet for freelancers Read more...

04:05 I 07

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 GLOBAL

Leadership and Legacy: What Are We Leaving Behind?

T here is something singularly revealing about looking back in time. The perspective of decades or centuries gives us the distance to see how profoundly people, organisations and society can change, while reminding us that the decisions made today become part of the history someone else will inherit tomorrow. That perspective is at the heart of Monarchy and Democracy: A

History of Leadership , published by St James’s House (SJH Group) in partnership with the History of Parliament Trust. The fully illustrated, 750-page book takes us from the medieval origins of parliamentary power to the constitutional monarchy of today and the almost 100-year lifespan of the late Queen. Robert Jobson - deputy chair of the London Press Club - said, “ This is a wonderful opportunity to honour

08 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

Queen Elizabeth II and the historic contribution she made to the nation and the Commonwealth. Hers was a remarkable life, one that continues to inspire generations around the world. ” The GPA is proud to be Monarchy and Democracy’s official editorial partner. Being involved in this project gave us a chance to stop and consider centuries of change through a different lens: the world of work. One of the most

fascinating narratives across hundreds of years of history is how work, workforces and the organisations that employ them have changed.

One of the most fascinating narratives across hundreds of years of history is how work, workforces and the organisations that employ them have changed.

04:05 I 09

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 GLOBAL

Payroll’s Own History Payroll has travelled its own considerable distance. From the early days of manual wage calculations and paper records, it emerged as a recognised business function before becoming the complex, globally connected discipline we know today. What was once largely administrative now sit at the beating heart of every organisation. Payroll has evolved alongside the workforce it serves, reflecting many of the social, technological and organisational changes that have shaped the past century. Working patterns changed. Employment rights and protections developed. Organisations expanded beyond national borders. Technology transformed both work and the way people are paid. New currencies, payment methods, regulations and expectations around reward added layers of complexity.

Payroll records the consequences of it all. A business that moves from a predominantly local workforce to an international one has a very different payroll to the organisation it was two or three generations earlier. An employer responding to new employment rights must reflect those changes in what its people receive. An organisation embracing new technology, new working arrangements or new expectations around transparency and reward will ultimately see those decisions reflected in its payroll. organisational change. The way an organisation pays its people can tell us something about how it operates, the workforce it employs and the value it places on the relationship between employer and employee. But there is another side to that story. Payroll leaders may inherit the consequences of decisions made elsewhere, but they have the unique opportunity to influence those decisions themselves. Making Inheritance Intentional Every payroll professional inherits something from the generation before them. In that sense, payroll offers a remarkably revealing view of

But there is another side to that story. Payroll leaders may inherit the consequences of decisions made elsewhere, but they have the unique opportunity to influence those decisions themselves.

10 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

It might be a system that has been in place for years, a process built around the way an organisation used to operate, knowledge held by experienced colleagues, or professional standards developed through decades of lessons learned. Some of those things are worth preserving. Others may no longer serve the organisation or its people as well as they once did. Leadership is, at least in part, about discerning the difference. That means making intentional decisions about what comes next rather than persisting with what already exists. Asking whether the systems we invest in will remain useful as the workforce changes. Whether the processes we build are resilient enough to withstand disruption. Whether knowledge is being shared rather than held by a handful of people. Whether we are developing the people who will eventually take the profession forward. It means thinking beyond the next payroll run too. A sustainable payroll function is built to adapt, withstand change and continue delivering for the organisation and its people tomorrow. That means thinking

about the longevity of technology and processes, while investing in capability, governance, knowledge and professional development. In other words, it is about building something that can be inherited. The Legacy of Today’s Leaders This is where leadership and legacy become closely connected. Stephen van der Merwe, a Group Director at the SJH Group, said, “Through in-depth interviews with the leaders of companies such as the GPA, Monarchy and Democracy provides a compelling, first-hand perspective on how today’s pioneering organisations are shaping the future in a wide range of areas and industries.” The idea of shaping the future is particularly relevant to global payroll. Today’s industry leaders have inherited a profession that has changed enormously. They have also inherited the A sustainable payroll function is built to adapt, withstand change and continue delivering for the organisation and its people tomorrow.

04:05 I 11

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 GLOBAL

responsibility of deciding what happens next. Legacy does not have to mean something monumental or dramatic. It can be found in the people a leader mentors, the knowledge they pass on, the standards they establish and the confidence they build in a profession that has sometimes been defined by what happens behind the scenes. It can be the decision to replace a fragile process with a resilient one. To invest in capability instead of capacity. To introduce technology because it solves a genuine problem, rather than because it is new. To make governance part of how payroll operates, not something that’s considered after an issue arises. And it can be the decision to leave the profession in a better position for the people who follow. That may be the most useful way to think about legacy in global payroll: as something we build through

the choices we make throughout our careers. We all inherit a payroll function we did not build, but we have the opportunity to influence the one we leave behind. Hundreds of years of hindsight show us that work will always change. The workforce of the future will have different expectations, different ways of working and challenges we cannot yet anticipate. Payroll will change with it. What we can influence is how prepared we are for that change, and what we choose to carry forward. Monarchy and Democracy invites us to look back across a century of leadership and change. For the global payroll community, that perspective offers another opportunity: to consider how far the profession has travelled, what we have inherited from those who came before us and what we choose to pass on. Inheritance is not the same as legacy. We inherit wisdom, but we can inherit bad habits too. We embrace innovation, but it can bring overcomplication. We build systems and processes that solve today’s problems. But they can all too easily become tomorrow’s constraints unless we are intentional about leaving a legacy we can take pride in.

We all inherit a payroll function we did not build, but we have the opportunity to influence the one we leave behind.

12 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

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.

Sponsored by

DOWNLOAD FOR FREE

Regulatory environments can shift quickly. Payroll specialists who wait for an official gazette notice before reacting are often already behind. and more about reading the regulatory process itself: Understanding which proposals are gaining momentum Knowing which markets are due for reform Understanding where enforcement is likely to tighten This awareness is what allows payroll teams to stay ahead of compliance requirements rather than simply react to them. Cloud fluency, sound judgement around AI, sharp financial analysis, clear communication, regulatory awareness, and accurate budgeting are no longer separate skill sets but interconnected parts of the same job.

Legislation & Compliance

Staying compliant in 2026 is less about memorising current laws and more about anticipating the direction and trends surrounding topics of legislation. Regulatory environments can shift quickly. Payroll specialists who wait for an official gazette notice before reacting are often already behind. The specialists who manage this well tend to stay close to what is happening on the ground. They follow local news, budget speeches, and policy discussions, and they build relationships with in-country advisors and peers who often hear about legislative changes before they are formally passed. This kind of network gives specialists early sight of what is coming. Whether that is a proposed change to social security contributions or a new reporting requirement, this places payroll specialists in a more advantageous position. This skill is less about predicting the exact wording of a future law

Payroll professionals who invest in these areas now will be well placed to lead as the profession continues to evolve.

04:05 I 21

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 INTERVIEW

22 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

E ric Liaw is the Founder and Principal of Axis Payroll Compliance Consulting and a payroll governance and compliance specialist with more than 20 years’ experience across payroll operations, finance, risk management, project management and enterprise payroll remediation. Between the Lines Eric Liaw

04:05 I 23

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 INTERVIEW

beyond its traditional operational role towards greater governance, assurance and visibility across the hire-to-retire lifecycle. This interview has been edited for clarity GPA: Tell us how you got started in payroll. Eric Liaw: I studied accounting and employment law at university and started my career as an accountant and became a finance manager for a hotel. My role included the payroll function, but I had little to do with it directly. However, I was pressed in to do my first payroll following a tragedy; the payroll manager’s husband had been killed in a car accident. I then had to focus on doing the payroll for 300 people. Fortunately, there were procedures in place, but it still was baptism by fire. I had to roll up my sleeves to become a payroll manager and to make sure those people got paid. That was my introduction to payroll. One thing I learned about payroll is that every time we produce a pay slip, there’s a person behind it, and behind the person there’s maybe a family; they rely on this person to pay the bills, to buy groceries, and so on.

A PMP-certified project professional based in Australia, Eric brings these disciplines together to help organisations understand and manage payroll risk, strengthen governance and provide executives with greater confidence that employees are being paid correctly. His work spans payroll compliance and assurance, complex remediation programs, Award and Enterprise Agreement interpretation, and payroll governance and controls. Eric is also an active contributor to the payroll community through professional publications, industry forums, mentoring and thought leadership. He is particularly interested in how payroll is evolving

I love the numbers. I love the technology, and I love employment law. In payroll, I can bring all these elements together--numbers, technology, employment law--to produce a pay slip, which is actually a human outcome that families and communities rely on. It’s a human story.

24 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

abu.choudhury@middlemore.co.uk

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

1-2-1 Leaders Performance with Danniel The Payroll Coach · Bu HCPC Registered Exclusively for GPA m confidential, psychol coaching trusted by l biggest organisations A private space to thi lead from strength.

NSULTING

able

e e e e e

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

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

e hing. available A bers. ll Coach. . able

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

Confidential 1-2- digitally at times Flexible package Coaching Dozen Optional psycho profiling add-on 4,000+ hours coa politicians and e “ Coaching is not

EMPOWERING PAYROLL. TOGETHER. 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 EMPOWERING PAYROLL. TOGETHER. personal development; it is a strategic asset for the whole

“ Coaching is not just an investment in personal development; it is a strategic asset for the whole organisation.

ith The Payroll Coach. er, one to one. Coach.

Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team personal development; it is a strategic asset for the whole organisation. DANNIELLE HAIG personal development; it is a strategic asset for the whole

personal develo strategic asset f organisation. DANNIELLE HAIG

EMPOWERING PAYROLL. TOGETHER.

Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team DANNIELLE HAIG Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team EMPOWERING PAYROLL. TOGETHER. Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team organisation. DANNIELLE HAIG

Ready to begin? Book your introductory call today danniellehaig.com · or contact your GPA member team Ready to begin? Book your introductory call today. danniellehaig.com · or contact your GPA member team

So, I realized early on that it’s important to get it right. I love the numbers. I love the technology, and I love employment law. In payroll, I can bring all these elements together--numbers, technology, employment law--to produce a pay slip, which is actually a human outcome that families and communities rely on. It’s a human story. GPA: What came next after you started on your payroll journey? Eric Liaw: For nearly 15 years, I did payroll, but I was also assigned to be a risk coordinator for the business. Why did I get that second role? It was because nobody wanted to do it. And I wanted to learn something about risk. By doing that, I learned how to apply risk management principles in payroll. Risk management taught me not just about what went wrong, but what could go wrong and how we can prevent it or mitigate it--and that is so relevant in payroll. I became involved in a number of payroll projects and learned more about project management. I became a certified Project Management Professional, or PMP.

With that, I learned how to bring structure and governance to the operation. In a complex, changing environment, there are a lot of unknowns; there are no guidelines or maps. My project management training and background helps me to apply the governance aspect to payroll, which unfortunately is lacking in a lot of organizations. After 20 years in payroll operations, I had learned to pay people correctly, learned about risk, I knew employment law, and learned about project management. I realized I could bring all these disciplines together in a consulting practice. I knew I could help employers get to the point that, if challenged, they can prove to their employees that they’re being paid correctly. I realized I could bring all these disciplines together in a consulting practice. I knew I could help employers get to the point that, if challenged, they can prove to their employees that they’re being paid correctly.

04:05 I 27

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 INTERVIEW

GPA: What are some of the common things you notice about clients that maybe they don’t notice about themselves? Eric Liaw: When people are getting paid without complaint, everything is fine, right? Isn’t that a general attitude we see? But once I look under the hood of an operation in my engagements, the common theme is the lack of governance in payroll. For example, the technology nowadays changes so much. People are buying new payroll systems. People move to new roles. Organizations restructure, or they acquire a new business. Over time, the ownership of key functions becomes blurred. Documentation, often prepared years before, has become outdated because of the changes. HR, finance, and payroll frequently become disconnected. Payroll still continues to operate as normal. People get paid. But under the hood, the risk is accumulating. Many discount the accumulating risks of not having good governance, but they become real. Here in Australia, we’ve got so many underpayments, and now payroll people could see jail time. Once you have an underpayment

What I apply to that assurance aspect is all those disciplines I learned and also my experience in payroll to develop a structure or framework I can use for those engagements and deliver that best outcome to my clients. GPA: What do you see are aspects that make a successful payroll consultant? Eric Liaw: The first thing you’ve got to learn to be is curious. Learn new skills. In my case, risk and project management are important in addition to knowing payroll. Overall, though, because payroll is quite technical and very data-driven, most people don’t understand that the ability to communicate in plain language is so important. Once you get the message across, this prompts people to take action. It helps people to change. And, with regard to being curious, I’m always eager to learn something new. I like to challenge myself. I guess I make an effort to learn more. I like to vary even the simple things in life, such as going to work a different way on occasion. That gets my mind thinking differently.

28 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

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 oen 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

Payroll Powered by Technology.

Across in-country and multi-country operations. At MYND , payroll is delivered through a technology-enabled, automation- first platform designed for speed, accuracy, and control at scale. Built for Speed and Accuracy.

Faster payroll cycles by design.

Compliance and validation built in.

Structured workflows. Real-time visibility.

Modern payroll platform enabling automated, accurate payroll for growing workforces. Our Payroll Platforms MyPay

iVAP Intelligent validation & aggregation platform ensuring compliance and accuracy

Smart compliance validation logic

Automated payroll processing

Centralized data aggregation

Real-time payroll visibility

Why MYND for Payroll? In-country and multicountry payroll support with seamless automation Built-in compliance and validation intelligence

Expert-led service underpinned by advanced technology Full visibility and control with real-time data integrity\

Discover Tech-Powered Payroll at myndsolution.com

and remediation issue, it is big news, not only because the employee is impacted, but the reputation of the organization’s brand is damaged, and the credibility of payroll to deliver accurate pay is questioned. By failing to act on accumulating risk, payroll becomes a focus of company board members and not in a good way. They now want to ensure people’s pay is correct. The questions they’re asking include: “How can we have confidence that our people are being paid correctly? Okay, show me the evidence to give me the confidence that people are being paid correctly.” It’s a different mindset now. In addition, I see organizations that are not really training payroll people for the future. “We just want payroll people to pay people.” I think there’s a weakness there. People in payroll need to be trained to understand all the various elements that come together to produce a payroll outcome. For example, payroll is involved in the hire-to-retire life cycle of a worker. The payroll person doesn’t need to own HR but needs to understand it. To only look at what’s in front of you now and nothing else, that’s what they call a silo.

GPA: What factors do you think have been instrumental in enhancing payroll’s role in organizations? Eric Liaw: I think there are a number of factors. One big factor is that the workforce has become more complex. We have full-time workers, we have part-time workers, we have casual employees. We have fixed-term arrangements. We have job sharing and working from home. I see payroll’s role becoming more like an air traffic controller’s role. Air traffic controllers don’t fly the planes, but they need to know which aircraft is landing, which one is taking off, which one is on a holding pattern, and which one is approaching -- they have that visibility across the whole environment. For example, payroll is involved in the hire-to- retire life cycle of a worker. The payroll person doesn’t need to own HR but needs to understand it. To only look at what’s in front of you now and nothing else, that’s what they call a silo.

04:05 I 31

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 INTERVIEW

executives. Essentially, the payroll manager would be in the role of a workforce compliance manager. GPA: What do those in payroll need to start doing to prepare themselves for their future roles? Eric Liaw: One basic element is to know your craft. Understand the legislation, understand the awards, understand the enterprise agreements, understand the employment obligations and how to apply all this when you pay people. I think the payroll manager of the future could step away from just payroll and work together with lawyers, understand those employment obligations, and ask, “How am I going to apply this to payroll?” That requires curiosity, being proactive, and asking questions. They need an understanding of governance and should learn about risk management. As those in payroll become more visible, the ability to communicate becomes so important. It is a skill to translate something very complex into something that is so simple that HR, finance and the executives all understand the message, and they’ll take action.

I think the payroll manager of the future could step away from just payroll and work together with lawyers, understand those employment obligations, and ask, “How am I going to apply this to payroll?” That requires curiosity, being proactive, and asking questions.

Once they understand the moving parts, they have to assess the risk and when intervention is required. Translating that into payroll, payroll has got to have visibility across the employment landscape. If the payroll manager can have visibility across the hire-to-retire life cycle and be able to assess and manage the risk from end to end, which is, basically, managing the workforce, they become a very valuable component because they can explain why risk is occurring, what they can do to mitigate the risk, and what can prevent the risk. Those are the themes and topics that interest the board and C-suite

32 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

04:05 INTERVIEW

still got to have the governance in the payroll function to make sure those tools are working as intended. Without that effective governance layer, the AI tool will just continue to operate as it is because it has been trained to work in a particular way. It needs to be adjusted when there’s a change to the organization, when people change. The AI must change in line with organizational changes and the personnel changes.

Finally, AI is a very beneficial tool for payroll. It works best when there’s a structure. When there’s a set process, it will work very efficiently. But be careful. If the process is not effective and the data is not sound, there is a lot of risk. AI can just scale up the risk, and it becomes a big problem. AI is a tool to improve efficiency, to identify risk, but it’s just a tool. It’s

EMPOWER YOUR CAREER WITH

MEMBERSHIP ACCESS Access career growth, networking, and global payroll insights JOIN NOW

04:05 I 33

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 APAC

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.

34 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

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.

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.

It’s not just about compliance. It’s about

Even Toula Got to Choose

F riday nights at The Copper Pot were controlled chaos, with orders flying through the kitchen, glasses stacking up at the bar and customers appearing at the door faster than tables could be cleared. It was manic. Yasmin loved this atmosphere. She didn’t fancy the customers who waved their hands or clicked their fingers, but she did love the pace and the rush, and she was brilliant at it. She worked 20 hours a week part- time while studying at Uni, and when

her shift was done, she went straight home. You see, her mother

Late one Friday afternoon, Simon, the restaurant manager, who had all the authority of the job but only half the backbone to use it, stood by her as she checked the bookings.

04:05 I 35

ISSUE 27 GLOBAL PAYROLL MAGAZINE

04:05 APAC

cared for her grandmother, and Yasmin did what she could around Uni and work to help out. She didn’t have time for anything else. Late one Friday afternoon, Simon, the restaurant manager, who had all the authority of the job but only half the backbone to use it, stood by her as she checked the bookings. “Marcus is finishing up next month,” he said, staring down at the reservation sheet. “So, we’ll have to work out what we’re doing with the supervisor role.” Yasmin wasn’t quite sure where he was going with this, so she just said, “OK.” As Simon fluffed about, he added, “You know the floor better than most people here.” Bang, there it was. “Well, don’t look at me,” she laughed. “I’m definitely not looking for more hours.”

Simon gave what could have been a smile, but you could never be sure with him. “Nah, nah. I’m just saying, you know.” “Good. Because I couldn’t do it anyway. Between Uni and helping Mum with my nan, I’m flat out.” “Yeah. Of course, Matey.” Yasmin hated it when he called her “Matey”. And that was that… Or so Yasmin thought. On Tuesday night, as she was collecting orders from the kitchen, the Head Chef looked at her, happy as Larry. “Heard you’re taking Marcus’s job.” “What? Supervisor? No way, Chef, not true.” “Oh, Simon said you were. Thought it was true.” Yasmin’s first feeling was irritation, but she let it go. Then the bartender congratulated her, and one of the junior waiters asked if she could change his Sunday shifts when she took over the roster. And that was it; her irritation turned to pure anger. She replayed the conversation in her head. Had she not been clear? No, she had been crystal clear. It was just Simon; he didn’t like her answer.

She replayed the conversation in her head. Had she not been clear? No, she had been crystal clear. It was just Simon; he didn’t like her answer.

36 I 04:05

GLOBAL PAYROLL MAGAZINE ISSUE 27

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 84 Page 85 Page 86 Page 87 Page 88 Page 89 Page 90 Page 91 Page 92 Page 93 Page 94 Page 95 Page 96 Page 97 Page 98 Page 99 Page 100 Page 101 Page 102 Page 103 Page 104 Page 105 Page 106 Page 107 Page 108 Page 109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118

gpa.net

Made with FlippingBook - Share PDF online