PROFESSI NAL in Payroll, Pensions & Reward Official publication of The Chartered Institute of Payroll Professionals Issue 116 December 2025 - January 2026
2025: a year of progress in the world of pay Look back at everything the pay communities have achieved over the course of the year
Tax and tinsel Understanding employer
The future, in focus Consider upcoming potential successes and challenges as we move into 2026
obligations around parties and gifts this festive season
CIPP UPDATE | POLICY HUB | PERSONAL DEVELOPMENT
cipp.org.uk
Payroll Outsourcing Service Accurate, Compliant and Secure
www.frontiersoftware.com
01276 456902 sales@frontiersoftware.com www.frontiersoftware.com
OFFICES IN AUSTRALIA, INDIA, MALAYSIA, NEW ZEALAND, PHILIPPINES, SINGAPORE AND UNITED KINGDOM
35
“Look back to learn how to look forward” Joe Girard
Editor’s comment
Sob, it’s the last issue of Professional of the year! But what an amazing year it’s been for the pay profession. You should all be congratulating yourselves for all the wonderful things you’ve achieved and hurdles you’ve overcome. We thought it would be a poignant time to give the magazine the theme of ‘Reflection and projection ’. The end of the year is the perfect opportunity to evaluate all the
events and changes of the previous 12 months but also to look ahead to what could be in store for the next year. Our feature article this issue invited a panel of experts to do just that, and you can read their thoughts on page 35. We’re also delighted that this issue includes a collection of ‘payroll’s greatest hits’, allowing us to end 2025 on a high. Dance your way over to page 42 to find out more. As we head into 2026, now could be a good time for organisations to get employees to think more about saving for their future and their retirement. Head to page 56 for guidance on how you can encourage staff to engage more with their pensions. Many organisations will be looking to provide their staff with gestures of thanks to wave off the end of 2025. This may be in the form of a hamper, a small gift or, of course, the legendary Christmas party. Our hot topic article allows you to provide those things, without the business incurring any compliance headaches later down the line. Flick to page 62 now to read more. Thank you, as always, for your continued support of the CIPP and Professional magazine. I can’t wait to see what’s in store for the pay professions throughout 2026.
42
56
Lora Murphy MCIPPdip (editor@cipp.org.uk) Editor
35 - Feature article: reflection and projection By Lora Murphy
42 - Payroll’s greatest hits By Max van der Klis-Busink
62
56 - Pension engagement: unlocking financial potential for every employee By Glen Dobson 62 - Hot topic: sleighing compliance: Christmas parties and gifts By Samantha O’Sullivan
Carrier sheet Put in your recycling
Cover Put in your regular rubbish
It takes approximately 70% less energy and water to recycle paper than to create new from trees. Help us reach our sustainability goals by recycling this magazine.
2 0 3 5 CIPP COMMITMENT TO CLIMATE CHANGE
Outer wrap Put in food waste or composting
Inner pages Put in your recycling
As a sustainable alternative, keep hold of me for future reference.
1
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
Chair’s message
Editor Lora Murphy editor@cipp.org.uk Advertising Daniel Cull and Lexi Evans 07795 652645 | commercial@cipp.org.uk Design James Bartlett and Nicole Davis design@cipp.org.uk Printing Redactive
December, you’re back. Wow, here we are again, with dark winter nights made better by the pretty glow of Christmas lights and the bustle of the festivities. No time for payroll to relax yet though, as tight Christmas deadlines are upon us. I’ve just arrived back from attending The Association for Payroll Specialists or ‘TAPS’ conference in Sydney, which was a fantastic event. It’s summer there so it was extremely hot. Reflecting on another great year of networking and events, from Payroll Live and National Payroll Week to the Annual Conference and Exhibition and our Graduation ceremony, it’s been a fantastic year of catching up with old and new friends. We’ve seen many changes this year, with adjustments to employers’ National Insurance contributions and huge progress made on the Employment Rights Bill. I’m sure we’ll see this move further onwards in 2026. As this year comes to a close and we look forward to 2026, remember to use your membership benefits for all the latest on legislation changes, as well as support and guidance from our Advisory Service team. I’d like to wish you all a very happy Christmas and a fabulous new year.
Chief Executive Officer Jason Davenport FCIPP MloD CIPP Board Of Directors Louise Gray ChMCIPPdip Stuart Hall MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA
Ana Laiu MSc FCIPPdip Brendan Mulkern FCIPP
Clare Warrington MSc FCIPPdip AFHEA (clare.warrington@cipp.org.uk) Chair, CIPP
Brian Sparling ChFCIPPdip Michelle Sutton ChMCIPPdip Cliff Vidgeon BA (Hons) CMA ACG ChFCIPP Clare Warrington MSc FCIPPdip AFHEA
Useful contacts
CEO’s message
Consultancy consult@ippeducation.co.uk 0121 712 1044 IPP Education education@ippeducation.co.uk
One of the opportunities which arises in the annual year end period (actual calendar year end – not tax year), is the chance to reflect on the previous year and its challenges and successes. I’m going to take this opportunity to do just that. Firstly, thank you all for your continued support at our events throughout the year. Without your engagement, these events just wouldn’t be possible, and
0121 712 1023 Events team events@cipp.org.uk 0121 712 1013 General enquiries enquiries@cipp.org.uk 0121 712 1000 Marketing marketing@cipp.org.uk
without your feedback, we wouldn’t continue to improve. Making each and every year better is the challenge, and for those that attended this year’s Annual Conference and Exhibition, you’ll know we’ve set a high bar for 2026. Next year, we’ll be building even further on our external events programme, and I look forward to meeting with as many of you as possible and to delivering relevant and valuable content. We’ll also continue to seek feedback to ensure the qualifications and training courses (along with their delivery) are what you’d expect to see, and that they’re supporting your continued development. The early signals from the release of Payroll QuickLearn and further modules are that they’re delivering well and helping you in industry. Long may this continue. Behind the scenes, we’ve also been working hard to ensure it’s easy to do business with the Institute. These internal reviews can be complicated when several departments are involved, so finding the correct solutions for sustainability and scalability is of the utmost importance. It’s also important to now take time out to refresh and recharge, ready for the year ahead. So, very best wishes to you all for the festive period and here’s to a happy and prosperous 2026. I hope you enjoy all the content in this issue, and please do feel free to connect with me. I really value your input and feedback.
0121 712 1033 Membership membership@cipp.org.uk 0121 712 1073 Training training@ippeducation.co.uk 0121 712 1013 cipp.org.uk @CIPP_UK
Trademarks The CIPP logo, the initials ‘CIPP’ and the words ‘Professional in Payroll, Pensions and Reward’ and ‘CIPP Consult’ are trademarks of the Chartered Institute of Payroll Professionals. Copyright: The Chartered Institute of Payroll Professionals 2025. The Chartered Institute of Payroll Professionals, Goldfinger House, 245 Cranmore Boulevard, Shirley, Solihull, West Midlands, B90 4ZL. Switchboard 0121 712 1000
Jason Davenport FCIPP MIoD (jason.davenport@cipp.org.uk) Chief Executive Officer, CIPP
Copyright This magazine is published by The Chartered Institute of Payroll
Professionals in whom the copyright is vested. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the publisher. The views expressed in this publication are not necessarily those of the CIPP or the Editor. The information and comment contained in this publication are given in good faith, their accuracy or completeness cannot be guaranteed.
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 2
Contents
Interested in writing for our magazine? Please support this magazine so that it can continue to be a part of your membership package. To get involved, contact Lora, at editor@cipp.org.uk.
DECEMBER 2025 - JANUARY 2026
Reading the magazine gives you one CPD point
REGULARS 01 Editor’s comment 02 Chair and CEO messages 04 CIPP update News and developments 05 My CIPP 14 Personal development BePayroll 15 Compliance Take a look back on the last 12 months in the pay Event horizon, On your behalf, Payroll news, Advisory Q&As, Collaborative impact, Graduation Ceremony, Spotlight on…
FEATURES - ‘REFLECTION AND PROJECTION’
60 not out! By Don Macarthur
Collaborative impact By Jason Davenport
16
10
Payroll in 2025: a year of challenge, change and courage By Claire Warner
Bereavement leave under review: what
18
20
could change? By Paul Chamberlain
Company-purchased gifts: staying compliant By Vanessa Michelle Mosher online exclusive content
Payroll shines in a year of rising costs By James Gosney
24
22
ADVERTORIAL
Driving fair pay By Charles Cotton
The only constant in payroll? Change By Steve Sweetlove and Leigh Black
28
26
professions and read about the potential changes coming to bereavement leave
online exclusive content
online exclusive content
35 Feature topic
A call for proactive action for NHS pay uplifts By Jerin Thomas
Budget 2025: a big one for the pay professions
Join our panel of experts in a piece about ‘Reflection and projection’ , as we move out of 2025 and into 2026
32
30
By the CIPP’s policy and research team
online exclusive content
online exclusive content
38 Reward
An exploration of how organisations can start to be more transparent on the topic of pay, and how to ensure we prioritise human connection in the new year
The national minimum wage: how far it’s come and what’s next By Jeni Morris 2026 – the year for human connection in the digital age By Alexander Bell Payroll’s tech revolution: achievements and lessons learned By Saskia Hawkins Avoiding the pitfalls of system changes By Ben Mawbey
The multiple personas of pay transparency By Chris Kirby
34
38
48 Technology
Consider the skills and education you can draw from a payroll technology change project and how payroll tech has advanced over the course of 2025
Sexual harassment, self-employment and stereotypes By Dan Carder
44
40
56 Pensions
How to encourage staff to pay more attention to their pensions
How to use technological change to your advantage By Daniel Nwume
50
48
62 Hot topic
Read everything organisations need to consider from a payroll perspective when throwing Christmas parties or providing gifts this festive season
The automation advantage By Justyna Kwiatkowska
52
54
64 Payroll pets
online exclusive content
We say hello to some of your furry friends
3
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
CIPP UPDATE
update
Congratulations to our 2025 graduates It was wonderful to see so many of our students graduating in front of their families and friends at this year’s Graduation ceremony, which took place at the Birmingham Symphony Hall on 28 November 2025. We celebrated students who passed their Foundation Degree in Payroll Management, Foundation Degree in Pensions Administration and Management, BA (Hons) Business Management or MSc in Strategic Leadership and apprentices who have completed their Level 5 qualification. Congratulations to you all once again!
New Fellow member We’re delighted to
New Chartered members
We’re also excited to announce that, Sarah Smith ChMCIPPdip, CIPP Policy and Research Officer, and Karen Waddell ChMCIPPdip, Principal Client Partner, Dayforce have both achieved Chartered membership with the CIPP. This prestigious level of membership highlights Sarah’s and Karen’s outstanding dedication to the payroll profession. Congratulations both!
announce that the CIPP’s Chief Executive Officer, Jason Davenport FCIPP MIoD, has gained Fellow membership. Gaining this level of membership is a great achievement and shows Jason’s continued dedication to the industry. Congratulations, Jason!
Christmas closures This December, the CIPP offices will close on 23 December 2025 and reopen on 6 January 2026. We hope you all have an enjoyable and restful end to 2025.
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 4
MY CIPP WINTER INTAKE NOW OPEN CLOSES ON 5 JANUARY 2026
MY CIPP
PAYROLL SPECIALIST CERTIFICATE This Level 4 online qualification takes you beyond the basic knowledge and skills of payroll administration, into the complexities surrounding payroll legislation and contractual obligations.
Event horizon Your guide to upcoming events and training
Full details of all events can be found at cipp.org.uk/events or you can email events@cipp.org.uk for more information.
BeConnected 2026 With the new year comes a new set of BeConnected events for you, our members (Associate level and above), to attend. We’re offering: l a face-to-face session, which will be held on Wednesday 25 February 11:00-15:00, at a venue to be confirmed in London l an online event, which will take place on Thursday 26 February 10:00-13:00. Ensure you join to hear the latest payroll legislative updates ahead of the new tax year in April, an update in the employment law space and a ‘hot topics’ bite-sized training session. Sign up here: https://ow.ly/1kYh50XrBxs
Developed, delivered, assessed and awarded by IPP education
Training courses Take a look at some of our upcoming training courses. Face-to-face courses are highlighted in orange. For a complete list of courses, dates and locations, visit http://ow.ly/iVfT50MU7yr.
COURSE
DATE
LOCATION
Advanced Global Payroll Management Certificate
13 January
Online
15 December
Online
Automatic Enrolment and Pensions for Payroll
12 January
Online
03 December
Online
Construction Industry Scheme
28 January
Online
OFQUAL REGULATED
01 December
Online
Introduction to Payroll
19 January
Online
20 January
London
Visit ippe.org.uk/PSC or scan the QR code for details and to book
08 December
Online
Expenses and Benefits
12 January
Online
03 December
Online
National Minimum Wage Masterclass Series
07 January
Online
15 December
Online
Payroll Update
19 January
Online
28 January
Manchester
Scan to book
07 January
Online
NEW: Statutory Sick Pay Changes Webinar
21 January
Online
5
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
POLICY HUB
On your behalf
Policy team update
Welcome to the latest update on what the CIPP’s policy and research team has been involved in
The policy and research team l Mathew Akrigg MCIPPdip MAAT, Policy and Research Officer - currently on secondment with HM Revenue and Customs (HMRC) l Samantha O’Sullivan ChFCIPPdip, Policy and Advisory Lead l Sarah Smith ChMCIPPdip, Policy and Research Officer.
of the ideas being discussed would contrast with previous Government statements, making it hard to assess whether they’re likely or not. BeKnowledgeable series November’s BeKnowledgeable was on national minimum wage (NMW), a hot topic at all times of year, but in the wake of the naming and shaming list was something pay professionals were particularly interested in hearing about. NMW is much more than just a rate, there are many rules to understand and non-compliance can come at a heavy cost. December’s BeKnowledgeable webinar will be delivered by representatives from the Department for Work and Pensions on the subject of upcoming changes to statutory sick pay. With those changes coming in from April 2026, now’s the time to make sure you understand what needs to happen within your organisation to remain compliant. Upcoming events If you need to be kept up to speed on all the things going on in the pay professions, make sure you take a look at the CIPP events coming up. Our annual BeConnected events are taking place in February. They’re free for our members, providing legislative updates, employment law discussion and key updates from the
CIPP. If you attend the in-person event, there are some amazing networking opportunities too. In addition to this, we’re running our Pay Live event in March. This will bring together many pay professionals to discuss, learn, connect and collaborate. To book onto our future events, head over to the events page of the website, here: https://ow.ly/oY7F50Xkyuy. Forums and working groups The policy team is privileged to sit on several HMRC forums. We attend several forums every month. Forums we’re attending in December and January include: l Employment Payroll Group (Co-Chaired by Samantha O’Sullivan) l Construction Industry Group l Student Loans Group l One to Many Compliance Advisory Board (or 'OCAB') l HMRC Expert Panel. The team sits on these forums to ensure our members’ feedback is provided at Government level. We’ll always update you on our findings and information provided through these groups via Professional and News Online . If you have any issues you would like to raise at any of the professional forums we sit on, please reach out to the team by emailing us at policy@cipp.org.uk . n
Budget 2025 On 26 November 2025, the Chancellor of the Exchequer, Rachel Reeves, delivered her Budget speech. Government departments subsequently released documentations, consultations and guidance. At the time of writing, the budget hadn’t yet been held, but prior to the event, there was talk of changes to income tax, National Insurance and pensions (plus much more) to raise Treasury funds. We try and avoid the speculation until we receive concrete confirmation, but many
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 6
PAYROLL NEWS
PAYROLL news
HM Treasury’s Financial Inclusion Strategy Pay professionals know that financial literacy, education and support are imperative in supporting individuals. The Government plays its part in supporting these aims, and HM Treasury’s Financial Inclusion Strategy (https://ow.ly/9Hew50Xqto3) discusses just that. The paper focusses on six key areas: 1. Digital inclusion and access to banking. 2. Support for savings. 3. Financial resilience through insurance. 4. Access to affordable credit. 5. Tackling problem debt. 6. Financial education and capability. Of most interest to the pay professions is arguably the section centring on ‘Support for savings’, and this examines research carried out by Nest Insights and other organisations. A key case study by SUEZ UK is included in the paper, something which was discussed at length at the CIPP’s Annual Conference and Exhibition in 2024. The next steps in this space, as confirmed by HM Treasury, are as follows: l to help promote uptake, the Financial Conduct Authority has published a landmark regulatory statement to give employers and savings providers the clarity and confidence they need to offer workplace savings as a valuable benefit to their employees l the Money and Pensions Advice Service (MaPS), the Investing and Saving Alliance and Nest Insight will bring together a national coalition of employers to further encourage the take-up of payroll savings l the Department for Work and Pensions has provided further funding for the next phase of research by Nest Insight into savings for self- employed people l MaPS has updated its ‘Savings Charter’, which sets out a series of commitments for savings providers. The objectives set out in the strategy will be reviewed two years on from the publication date, and updates will be provided as to their progress. The CIPP’s policy and research team is part of HM Treasury’s Financial Inclusion Panel and will continue to feed into this important work. The HMRC app HM Revenue and Customs (HMRC) has been promoting the use of the ‘HMRC app’, and guidance on how to download it can be found here: https://ow.ly/GHCB50Xqtix. At the time of writing, it has been confirmed that more than 5.6 million people have used the app, including 4.14 million who’ve used it to check their pay as you earn or ‘PAYE’ information and nearly two million who have viewed their annual tax summary. This is great for employees who want to check their tax affairs but will also come as welcome news to pay professionals, as the app could reduce the number of inbound queries to the payroll department. Promoting its use with employees could mean that time spent answering simple queries is reduced, so that pay professionals can dedicate more time to the complex questions that come in to them.
Diary dates
Last day of tax month 8
5 December
First day of tax month 9
6 December
Last day for submitting a real time information employer payment summary to apply to tax month 8 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 December
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
22 December
Merry Christmas!
25 December
Happy New Year!
1 January
Last day of tax month 9
5 January
First day of tax month 10
6 January
Last day for submitting a real time information employer payment summary to apply to tax month 9 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 January
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
22 January
7
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
MY CIPP
The CIPP’s Advisory Service team provides answers to popular questions
Pregnancy-related absences Q: A pregnant employee has been absent due to pregnancy-related illness for several months. Her due date is fast approaching. If she’s still absent four weeks prior to her due date, should her maternity leave start instead? A: When a woman is absent from work due to her pregnancy on or before the start of the fourth week before the week the baby is due, the maternity pay period starts on the day after the first complete day of absence after the start of the fourth week. This rule is intended to help to ensure the welfare of the expectant mother and her baby. Useful links can be found here: https:// ow.ly/3Ewm50XgpMg and here: https:// ow.ly/JcFx50XgpYI. The statutory maternity pay (SMP) tables for 2025 are useful here too – https:// ow.ly/gkQn50XgpSB – this tool can be used to confirm the start of the fourth week before the week the baby is due, which can be found in the far right column.
threshold, meaning the event would be taxable and we’d have to add it to our pay as you earn settlement agreement (PSA). If staff paid the excess over £150, would that remove the tax liability? A: The £150 per head for annual functions under Section 264 of the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 is an exemption, not an allowance. Therefore, if the cost exceeds £150 per head (including value added tax), then the whole amount is chargeable to tax, and there’d be a requirement to report on P11Ds or a PSA, if there’s one agreed with HM Revenue and Customs (HMRC). There’s further information available here: https://ow.ly/z88650XgqfS. Payment of keeping in touch (KIT) days Q: Our organisation has updated its occupational maternity pay (OMP) policy and is paying staff in full during maternity leave. If an employee completes KIT days while receiving full paid OMP, does the employer need to pay them for those days? A: KIT days should observe at least national minimum wage (NMW) rates. The employee should agree the pay for their KIT days with their employer in advance of carrying them out. The following link may be useful here: https://ow.ly/7x8q50XgqAL. Tax implications of providing school uniform vouchers Q: Would providing school uniform vouchers to employees (for their children) be considered a benefit in kind (BiK)? A: That’s correct, vouchers are taxable benefits. If they’re exchangeable for goods
and services only, the liabilities would need to be settled on a P11D for tax, and the value would need to be subject to Class 1 National Insurance at the time of their provision through the payroll, as confirmed in the guidance to be found here: https:// ow.ly/vMv550XpRjl.
Is providing school uniform vouchers to employees classed as a BiK?
Holiday pay calculations for irregular hours and part-year workers Q: For anyone on a zero-hours contract, or who’s classed as an irregular or agency worker, are they eligible to receive average holiday pay, with a lookback period of 52 weeks, in addition to the 12.07% we use for calculating this? A: For irregular hours workers and part- year workers there, are two methods for calculating holiday hours and pay: 1.) Calculate 12.07% of the total hours worked each pay period, to accumulate a bank of hours to be taken as holiday as and when the employee likes. The holiday pay for those banked hours would then be calculated using the 52-eek average holiday pay method as and when the leave is taken, looking back up to a maximum of 104 weeks to obtain the 52 weeks’ worth of pay to calculate the average.
How do we treat the cost of our Christmas party for tax purposes?
Christmas party costs Q: We have a query regarding the £150 per head rule for Christmas parties. At present, the estimated costs for the event will exceed the £150 per head
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 8
POLICY HUB
2.) Calculate 12.07% of the total gross pay being paid each pay period, to calculate a gross holiday pay amount. This is referred to as ‘rolled up’ holiday pay and is paid each pay period. The employee would still need to take their holiday leave as and when they want to use it but wouldn’t get paid for it at that point, as they’ve already received payment for it each pay period as it accumulates. Please note that the 12.07% is only used if the holiday entitlement is 5.6 weeks and must be increased if there’s additional contractual leave provided. There are some useful links in relation to this here: https://ow.ly/IMUR50Xqsi9 and https://ow.ly/5cQx50Xqsja. Statutory sick pay (SSP) for different working patterns Q: An employee works one week on, one week off, and they’ve just gone off on sick leave. Should the individual only be paid SSP for their working weeks or should they be paid for their non-working weeks too? If payment should only be made for their working weeks, will SSP only be paid for 15 weeks in the 28-week period? Or could the SSP be extended to be paid for 28 weeks over 56 weeks, if the non-working weeks aren’t recorded as periods of sick leave on the system? A: Once a person has qualified for SSP, they would be due a weekly payment. Therefore, at least one day in the week must be a qualifying day (QD). It should be clear in the contract of employment which QDs are used. The QDs for SSP purposes are days that an employee would usually work or be available to work. If you have employees that can be expected to work on any day of the week, all seven days would constitute QDs for SSP purposes. Whether an employee works on all given days is irrelevant – what matters is whether they could be expected to work on those days. The QDs should be agreed between the employer and employee so that both parties are aware when those days are. If the QDs can’t be agreed, then: l the days they’re required to work as recorded in their contract can be used l a Wednesday can be used if no specific days are stipulated, or l every day of the week except any day on which none of the workforce is working can be used.
The employee would still only receive 28 weeks’ worth of SSP, and this wouldn’t be extended. Relevant guidance can be located here: https://ow.ly/ttqU50XqstV.
NEW COURSES MASTER PAYROLL. STEP BY STEP.
How do SSP calculations work when staff have irregular working patterns?
Automatic enrolment during maternity leave periods Q: An employee on maternity leave has turned 22 during a period of SMP. We normally postpone colleagues’ automatic enrolment into the pension scheme for three months once they’re eligible to join, with the option to opt-in. As this employee is on SMP, can we follow the same process, and then backdate the employer pension payments to the day they turned 22, or do we have to automatically enrol them in the scheme and start paying the employer pension contributions based on their pre-maternity earnings? A: You can apply the three-month postponement period as normal when the employee first becomes eligible as they turn 22, with the option for them to opt-in should they wish to. You would then assess their eligibility at the end of the postponement period, based on the earnings being paid in that period, such as SMP or OMP, if applicable. If they meet the earnings criteria, they will need to be automatically enrolled at that point, with contributions due from the enrolment date, so no backdating is required. Once they’ve been automatically enrolled, the employer would then need to maintain the pension contributions in the normal way from their enrolment date, with employer contributions based on the employee’s full salary as if they weren’t on maternity leave, for the period of paid maternity leave, or longer if your scheme rules state so. Please see the following link for further assistance regarding postponement: https://ow.ly/HkSh50XqsCW. n
Introducing Payroll QuickLearn – a collection of bite-sized, on-demand courses that cover key payroll topics. Learn at your own pace and equip yourself with the knowledge to stay ahead and compliant with quick, practical courses, at every level.
NEW FROM NOVEMBER: Share Incentive Plans Staff Gifts and Entertainment Neonatal Care Leave and Pay Pensions for Payroll
Partner with the Chartered Institute of Payroll Professionals to offer our Payroll QuickLearn training under your own brand.
Find out more here: www.cipp.org.uk/PQLReseller
Visit payrollquicklearn.org.uk or scan the QR to book your courses today
Scan to book
9
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
MY CIPP
Collaborative impact
The CIPP’s refreshed strategic direction
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 10
MY CIPP
Following the announcement of the CIPP’s refreshed strategic direction at this year’s Annual Conference and Exhibition and its discussion in the November issue of Professional , Jason Davenport FCIPP MIoD, CIPP Chief Executive Officer (CEO), homes in on the strategic theme of ‘collaborative impact’
C ollaborative impact is one of our key strategic themes and in alignment with our other themes, is cross- departmental, to ensure it sits alongside our values, vision and mission. Of course, although a strategic theme must align internally, it should also resonate externally. And I expect collaboration is high on the agenda for any pay professional, working with stakeholders internally if delivering payroll in-house, and externally if providing payroll services. I want to cover as much internal and external impact as I can in this article. But please, we all have blind spots, so if there’s more to be done, I genuinely welcome feedback that I can act on to help strengthen the Institute and extend its reach. I often use the analogy that an organisation is a jigsaw puzzle made up of departments and teams, each contributing a perspective that shapes their why . Within the Institute, we’re no different. Internal teams support the entire operation, while Tutors and Trainers deliver learning materials. There’s also a range of external support, including Non-Executive Directors who provide independent scrutiny of governance, and member-elected Non-Executives who make up the CIPP Board. These roles are all filled by individuals with their own views, experience, talent and objectives. “I often use the analogy that an organisation is a jigsaw puzzle made up of departments and teams, each contributing a perspective that shapes their why”
To ensure the entire picture of the jigsaw puzzle can be viewed, it’s important all teams understand the part (or piece) they deliver, to make the picture complete. And, as with any jigsaw puzzle, the entire picture can only be viewed when all pieces fit seamlessly together. Collaborative impact internally therefore
Payroll Leaders from Management to Chief, Software Technicians and Developers, Pensions Specialists, Commercial and Operational Payroll staff, Benefits and Reward Specialists, Payroll Educators, Relationship Managers, Advisors and any teams involved in delivering pay to the workforce. Collaboration across the globe with our fellow organisations which are representing their country’s interests is also very important. Although each of us focusses on the legislation and changes happening within our own territories, many factors affect us all. Two examples of cross-border collaboration involve: l sharing information and intelligence around cybercrime l the impact of artificial intelligence.
relies on maintaining continuous communication channels, so that
activities are mutually understood and aligned, and shared goals support the backbone of the organisation. Managers’ meetings regularly ask attendees how they’re being supported to achieve their goals, as having a common agenda is crucial for cross-departmental awareness. It’s equally important that this approach is applied externally. Since becoming CEO, many of my relationship meetings have centred on collaboration. “We’re stronger together” is more than a motivational strapline – it’s a tested approach for tackling a variety of challenges. Working together with other Institutes, Associations, education partners, businesses and thought leaders gives a stronger voice for representation. Many of the response papers submitted to Government for white papers are led by the CIPP and many others include fellow organisations we work with, to add depth and additional context to a response. We recently announced that one of our Policy and Research Officers, Mathew Akrigg, is on secondment at HM Revenue and Customs (HMRC), working with the policy team responsible for the mandation of payrolling of benefits. It’s incredibly important for both our members and for HMRC to have Mat present, representing the profession and helping to drive collaborative outcomes from that project. Our mission statement recently changed from “leading the payroll profession” to “leading the pay professions and communities” to recognise the many roles which influence pay. This includes Payroll Technicians,
“Since becoming Chief Executive
There are many more opportunities beyond these examples to drive collaboration and achieve more together. Membership is our North Star, and we aim to collaborate closely with you, our members, to make interactions with us simpler. We will listen to your priorities and preferences to guide what and how we deliver. This commitment is central to our strategic theme of ‘ collaborative impact ’. Technology choices will be guided by the principle of ‘better by design’, helping to streamline processes, support all Institute interactions and enhance operational efficiency. n Officer, many of my relationship meetings have centred on collaboration”
Keep your eyes peeled for further detail from the CIPP’s senior leadership team on our other key strategic themes in upcoming issues of Professional .
11
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
GRADUATION
Graduation Ceremony 2025
Celebrating success in education This year, our annual Graduation Ceremony took place on 28 November 2025 at the prestigious Birmingham Symphony Hall. We were delighted to celebrate the achievements of those who recently completed their Foundation Degree in Payroll Management, Foundation Degree in Pensions Administration and Management, BA (Hons) Business Management and MSc in Strategic Leadership, along with apprentices who successfully achieved their Level 5 Payroll Assistant Manager Apprenticeship. It’s always such a heart-warming day, and we love nothing more than joining in the celebration of all the hard work and dedication shown by the graduates, together with their family, friends and colleagues. Seeing these learners walk across the stage to receive their scrolls is a proud moment for everyone involved, marking not only individual successes but also the continued growth and professionalism of the pay communities.
We send our warmest congratulations to all graduates and apprentices for their outstanding achievements. We wish them every success as they continue their professional journeys and make a lasting impact in their industries.
Head online to see photos from the day, at https://ow.ly/KH3l50XrCr5.
A big thank you to all our IPPE Tutors, Assessors, Invigilators and Moderators
Sunmola Adeyemo MCIPPdip Julie Aghanti MBA BSc FCIPPdip FCMI MGPA MInstLM AFHEA Rachel Akister ChFCIPPdip
Ros Hendren MSc, CMgr FCMI dip, FCIPPdip, FHEA Stephen Hendren MCIPPdip Mike Hollingsworth MCIPPdip Dianne Hoodless MSc ChFCIPP FHEA Diane Humphrey MCIPPdip Ana Laiu MSc FCIPPdip Christine Lane BA (Hons) FCIPPdip Sandra Lingwood MCIPPdip AFHEA Usha Madan MCIPP Harriotte McNamara MCIPPdip Jacqueline Milward MCIPPdip
James Ross MSc FCIPP Hayley Ryder BA (Hons) FCIPPdip Jake Shergold MCIPPdip Linda Shotton MSc FCIPPdip Assoc CIPD Lesley Sinclair MCIPPdip Polly Sinclair MSc FCIPPdip MSET
Mike Aldous MCIPPdip AFHEA Amanda Anastacio MCIPPdip Anne Anderson MCIPPdip Mark Astill MCIPP Alister Baldwin MCIPPdip Terri Bethel MCIPPdip Assoc CIPD Diana Bruce MCIPPdip Sophie Chapman-Ledward ChMCIPPdip
Cathy Smith MSc FCIPP Fiona Smith MCIPPdip Jill Smith ChMCIPPdip Stacy Standen MCIPPdip Peter Statham MSc FCIPP Diane Stevenson MCIPP Michelle Sutton ChMCIPPdip Lisa Thomas MCIPPdip Ian Walters MSc ChFCIPP FHEA
Andrea Musson MCIPPdip Julie Northover ChFCIPPdip Linda Pemberton MCIPPdip Vivien Piper MCIPPdip
Lee Clayburn MCIPPdip Angela Clow MCIPPdip Patricia Conway MSc, FCIPP Donna Day MCIPPdip Dawn Gibbons MCIPPdip Sonia Grant MCIPPdip Toni Green MCIPPdip Steve Harford MSc FCIPP
Alison Ward MSc FCIPP Tracy Ward MCIPPdip Zsofia Ward MCIPPdip Clare Warrington MSc FCIPPdip AFHEA Julia Watkin MSc FCIPPdip Karl White MCIPPdip
Dino Pistacchio FCIPPdip Denise Pursey FCIPPdip Devila Rabadia BA (Hons) FCIPPdip Andrea Roe MCIPPdip Ray Ronnpage MCIPPdip
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 12
MY CIPP
MY CIP
Q: Tell us a little bit about your career and background so far. I started working a Saturday job at a hairdresser’s when I was 14. This was my first introduction into customer service before I moved over to working in hospitality and retail from the age of 17. I did this until I started working in my current office role. I wanted to move from hospitality to an office-based role, as I felt it was time to start a professional journey and develop my skills further. I started working in the quality, environment, safety and health team when I joined the CIPP in March 2024 and then moved to the role of Training and Education Administrator in March 2025. Q: What are your main priorities as Education and Training Administrator? One of the most important things to me in my role is ensuring our customers are always happy and satisfied. I enjoy processing customer bookings and responding to queries, as I want learners to feel comfortable and supported in their studies. I always make it my aim to continue to learn and grow so I can support customers to the highest possible standard. My goal is to focus on providing customers with a smooth
journey throughout their learning and development experience with the Institute.
and ensuring delegates have everything they need to access the courses. Seeing how PQL has developed and grown in such a short space of time is exciting. I enjoy learning new things and endeavour to provide accurate information about the courses. Being part of this has allowed me to develop my customer service skills further and to witness how useful the courses have been for delegates. Q: Outside of work, what are some of your interests and hobbies? Outside of work, I spend a lot of time in the gym. In January 2025, I decided to start a weight loss journey as I wanted to feel better in myself both mentally and physically. Since then, I’ve lost two and a half stone. I also spend a lot of my time reading. I enjoy fiction books as they allow me to escape and focus on something totally different, away from the stresses of normal life. I’m very interested in horror films (particularly slashers) so I often relax by watching one of the ‘ Scream ’ movies or films with Chucky in! Friends and family are also very important to me, so I try and spend as much time with them as possible. My weekends mainly consist of either going on a night out with them or just having a catch-up and a coffee. n
Q: What does your role mean to you? I take pride in my role at the Institute as I love being able to make a difference for people by finding solutions to the issues they may face. What makes it even better is attending some of the amazing events the CIPP and IPPE host, including the IPPE Training and Education Conference for our wonderful Tutors. I enjoy this event because it provides the opportunity to build relationships and discus feedback. This role has opened my eyes to how interesting the world of pay and the professionals working within it are. The people I’ve had the pleasure of meeting or assisting over the phone have always been very patient and understanding, which is a breath of fresh air in a customer service role. I will always be grateful for this, as it’s allowed me to blossom in my role. Q: Can you share a moment you’re particularly proud of during your time at IPPE? I’m very proud that I’ve been part of the journey of our new Payroll Quick Learn (PQL) courses. I’m responsible for processing any bookings which come in
13
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
PERSONAL DEVELOPMENT
# Be Payroll
Josh Pearce MCIPPdip, Head of Pay and Reward, The National Autistic Society, shares his experiences of CIPP membership and study with us
Q: Which CIPP member benefits would you encourage other pay professionals to use and why? The Advisory Service is an incredibly valuable benefit for pay professionals. There’s a common misconception that pay professionals know everything, but we know that’s impossible. For the less common scenarios which pop up from time to time, the Advisory Service team is a great source of knowledge and can point you in the right direction. I’d also encourage professionals to make full use of the Payroll Reference Book , as part of the tax pack. It contains all the key information for the year and sits comfortably on your desk.
Q: What prompted you to study with the CIPP? As part of my graduate training scheme, I was given the opportunity to undertake a qualification. Given that the CIPP is the leading professional body in the payroll industry, it made sense to train directly with them. CIPP qualifications are widely recognised, and desired, by employers. In addition, the courses can be completed alongside day jobs, and being able to attend workshops and tutorials on weekends was a bonus. Q: Which qualification did you take? I completed the Foundation Degree in Payroll Management. This was a Level 5 qualification, spread over three years. It attracted me because it covered both technical and advanced payroll processing areas and then moved on to cover payroll management practices. Q: How has your qualification helped you in your career? Firstly, the training equipped me with the solid foundation of technical payroll knowledge needed to excel as a payroll professional. It also gave me the opportunity to develop management skills and understand the broader role that payroll plays in an organisation. The qualification is incredibly valued in the job market and employers often state CIPP qualifications in their role requirements. I have progressed quickly in my career, and I credit the Foundation Degree in Payroll Management for supporting my initial step into a more senior position. It can be difficult to manage formal qualifications alongside full-time work and a personal life, but the courses are designed to fit into your schedule. The commitment to becoming a qualified professional will pay dividends as your career develops. n
the pay industry, interact with fellow pay professionals and access support when needed. The events are always engaging (both the virtual and in-person options), and it’s great to play a part in furthering the profession. Payroll has grown significantly in recent years and is a career in its own right. It’s good to see there’s an organisation furthering the interests of those in the industry and recognising the vital and skilled work we do. Q: Do you have any tips / guidance for people just entering the profession? Take every opportunity available to you as you navigate the world of pay. There’s a lot to it, but the more exposure you get, the more you’re able to tackle new challenges when they come up. I’d also say recognise the value of good colleagues and draw on their experience. The technical detail can seem overwhelming at first but as you become more confident and learn to use the tools available, you’ll quickly get to grips with the profession. Finally, payroll is a brilliant platform for a long and diverse career. You can progress into leadership positions or different areas of the profession, such as projects or systems. As time goes on, we’re seeing more roles in pay available, from entry levels roles right up to Director-level positions and everywhere in between. It’s good to see that payrollers are valued for their skills and expertise, and that the critical nature of their roles is being recognised. Q: How long have you been a member of the CIPP? I’ve been a member of the CIPP for over seven years. I’ve held student membership, associate membership and, for the last few years, Full membership.
Q: How did you begin your career in pay?
Perhaps unusually, I started as a Payroll Graduate Trainee in a local authority. It was a competitive recruitment process, and I was incredibly fortunate to secure the role. The position was a three-year rotational training scheme across several teams, including: l pay and conditions of employment l payroll and pensions processing l systems l projects l pay and reward policy teams. With around 35,000 payees, it provided great exposure to all aspects of payroll and offered a great opportunity to get to grips with the profession. After the three years, I was offered a position as Payroll Processing Manager, leading a small team. Fast forward several years and I’m now Head of Pay and Reward at a national charity, leading a diverse team with a broad remit. Q: Why did CIPP membership appeal to you? The membership allows you to be part of
| Professional in Payroll, Pensions and Reward | December 2025 - January 2026 | Issue 116 14
BEST PRACTICE IN PAYROLL
The Payroll Assurance Scheme (PAS) - the prestigious gold standard accreditation for your payroll processes and people
Developed in partnership with HM Revenue and Customs and launched in 2012, PAS is the prestigious gold standard to ensure your people and payroll processes are compliant and robust.
Examining over 100 facets of your payroll operations, the scheme is consistently evolving and not only shows that lifelong learning and development is planned and encouraged, but that you’re dedicated to compliance and best practice in payroll, a huge accolade for staff, as well as ensuring procurement is much easier.
Every issue we want to recognise and celebrate those organisations which have successfully achieved, or retained, their accreditation. This month we would like to congratulate:
Burgess Hodgson (new accreditation)
NES Fircroft (re-accreditation)
“Exceptionally proud to reach our 10th anniversary of accreditation. Being PAS accredited continues to give our stakeholders the assurance and confidence that we operate at the highest level with dedication to compliance, best practice and continuous improvement in payroll delivery. And that we place immense value on our team development and wellbeing.”
Paula Hanson ACIPP, Head of Payroll and Pensions, Bradford NHS Payroll Services
Visit cipp.org.uk/PAS , email compliance@cipp.org.uk or scan the QR code to find out how the PAS accreditation can help you
15
| Professional in Payroll, Pensions and Reward |
Issue 116 | December 2025 - January 2026
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 68Made with FlippingBook - Online magazine maker