德勤-2021德勤全球薪资基准调查（英）-2021.2-53页.pdf

Deloitte Global Payroll Benchmarking Survey Sponsored by APA and GPMI02Executive summary 03Demographics05Operations 12Outsourcing 19Accuracy,efficiency,metrics 24Service delivery 35Next-gen 41Employee experience 47Contents03Survey could have been taken through the lens of 3 levelsThree sections could have been taken IndividuallyDemographics(Organization,Geography,Industry,Employee Population Size and Technology),Benchmarking(Operations,Outsourcing,Accuracy,efficiency,and metrics)The Deloitte Global Payroll Benchmarking Survey was open to Deloitte clients,American Payroll Association(APA)members,Global Payroll Management Institute(GPMI)subscribers,APA Congress attendees,and other Deloitte alliance partners.The survey was taken through the lens of three geographic levels with three distinct sections offered.Respondents could choose any combination of global,region,and country.For each grouping selected,respondents were given the opportunity to answer all questions for each individual grouping where they had employees,unless specified otherwise.Respondents could also choose to just take the demographic section or could include one or both of the other two sections.This years survey focused on questions associated with payroll across seven categories.Innovation(Service Delivery,Next-gen Technology and Employee experience).Within the 3 distinct sections,data points were captured across7 categoriesEmployee experienceOutsourcingNext-gen OperationsService deliveryDemographicsAccuracy,efficiency,and metrics1 2 3 4 5 6 7Deloitte Global Payroll Benchmarking Survey|Executive summaryExecutive summaryOverviewNote:All percentages in graphs are shown relative to the respondents per the given question.Percentages may not always sum to 100 due to rounding.GloballyRegionallyCountry04And although many organizations outsource,the need to retain payroll expertise in-house remains high.Thirty percent of respondents who outsource report manual entry/loading payroll inputs and entering manual adjustments as two of the most time-consuming aspects of payroll processing.The good news is manual loading inputs and improving accuracy limiting the need for adjustments are two of the areas ripe for next-generation technology.Leveraging next-generation technology can free up payroll resources to focus on more strategic activities and process improvement.The bottom lineOrganizations understand the importance of having a global payroll strategy that includes sourcing(e.g.consolidated 3rd party payroll providers),an internal service delivery model regardless of their sourcing strategy,and robust technologies,including next-generation technologies such as robotic process automation(RPA).Although many organizations still dont yet have complete visibility into their global payroll operations,they are starting to see a path and are getting closer.Deloitte Global Payroll Benchmarking Survey|Executive summaryExecutive summary(continued)OverviewThis years survey captured responses from more than 750 distinct organizations across 55 countries spanning several different industries,ranging in employee size from a few hundred to several hundred thousand,and included over 100 questions.Explore the results of the Deloitte Global Payroll Benchmarking Survey.Where logical,weve broken down the responses by industry,geography,employee population size and organizational structure to make the data relevant for different companies,providing insights into the similarities and differences among them.One key theme from the survey from a global payroll perspective is the growing importance of developing a global payroll strategy(e.g.88 percent of respondents either have a payroll strategy or have plans to develop a strategy).Crucial takeaways from the Global Payroll SurveySeventy three percent of organizations outsource some aspect of payroll and while organizations are generally satisfied with their current third-party payroll providers,they believe there are many areas for improvements from compliance to technology capabilities:The top five areas for improvement:ComplianceAccuracySelf-Service CapabilitiesReporting CapabilitiesNext-gen Technology Adoption0535%11%12%11%Consumer andindustrial productsFinancial servicesTechnology,media,andtelecommunicationsLife sciences and health care10%8%12%Professional servicesEnergy and resourcesPublic sector1 2 3 4 5 6 7Deloitte Global Payroll Benchmarking Survey|DemographicsSection 1DemographicsOverviewThis section provides an overview of the organizations that participated and allows us to analyze the responses across four dimensions(industry,employee population size,geography,and organizational structure).This section sets the foundation for the types of organizations that participated and how they are structured and staffed.0644%9%16%10%12%9%0%5%10%15%20%25%30%35%40%45%50%Less than 5005009991K4.9K5K9.9K10K24.9K25K+The employee population of respondents ranged between a couple hundred employees to a couple hundred thousand employees,with an average of about 6,700 employees.Deloitte is seeing a growth in the contingent workforce across geographies.When managed well,a contingent workforce allows for agile responses to changing market conditions,lower overall labor costs,and more organizational flexibility.Inpats/expatsContingent/temporary/contractors/consultantsRetireesRegular active(FT and PT)81%62%6%21%12%16%Non-U.S.U.S.onlyU.S.vs.Non-U.S.Deloitte Global Payroll Benchmarking Survey|Demographics1 2 3 4 5 6 71 2 3 4 5 6 7How many active employees do you have?How many active workers(e.g.regular active employees,retirees,contingent/temporary,and inpats/expats)”do you have?07Typically,the larger the employee population size,the greater the number of employees payroll resources can support through economies of scale.The respondents with an employee population size between 1K and 4.9K are operating at a low efficiency rate.By employee populationBy regionHow many full-time equivalent(FTE)resources support payroll-related activities?010203025K+10K-24.9K5K-9.9K1K-4.9K500-999Less than 500 251891758291594LATAMAPACNorth AmericaEMEA010203035Deloitte Global Payroll Benchmarking Survey|Demographics1 2 3 4 5 6 708Deloitte Global Payroll Benchmarking Survey|DemographicsFor those respondents who have employees in one country and manage payroll from multiple locations,there is an opportunity to centralize.For those respondents who manage payroll locally by country,there is an opportunity to consolidate vendors,technologies,and/or processing locations.While each country has country-specific regulations,as long as they are on the same vendor and/or technology,the differences are not substantial enough to warrant in-country processing any longer.We only have employees in one country and manage frommultiple locations5%Centralized,managed froma non-US country 2%We only have employees in one country and manage from a central location53%Centralized,managed from the United States22%Locally,each country manages its own payroll processing6%Regionally,each region manages payroll processing for its assigned countries/territories12%How do you manage responsibility for payroll processing?1 2 3 4 5 6 709Ninety-one percent of respondents utilize only one type of payroll system,while 9 percent utilize two or more systems.This trend is consistent globally;however,in LATAM,about 17 percent of respondents use two or more systems.Eighty percent of respondents utilize only one type of Time and Attendance system,while 20 percent utilize two or more systems.The financial services industry has the fewest number of time and attendance systems,with only 9 percent of respondents using two or more systems.How many of each type of system does yourorganization have?91%9%1 2 or morePayrollsystems20%80%1 2 or moreTime and Attendancesystems1 2 3 4 5 6 7Deloitte Global Payroll Benchmarking Survey|Demographics10Eighty percent of respondents have only one insourced payroll technology,while about 20 percent utilize 2 or more insourced payroll technologies.Seventy-four percent of respondents are already using or are implementing a cloud-based technology.12 or more80%20%67%78%80%81%33%22%20%19%North AmericaAPACEMEALATAM12 or more57%17%10%16%No migration plansYes,within the next three yearsImplementation in progressAlready using49%49%50%61%35%27%30%8%3%4%10%15%14%20%10%16%APACEMEALATAMNorth AmericaBy regionBy regionIs your organization currently using or consideringthe use of cloud-based technology to support payroll functions?How many insourced payroll technologies do you have?Deloitte Global Payroll Benchmarking Survey|Demographics1 2 3 4 5 6 71160%50%40%30%20%10%0%24%12%8%PayrollThe businessShared servicesFinance57%38%63%58%77%35%68%43%25%28%9%37%12%3%9%7%12%24%14%16%3%7%2%4%6%0%20%40%60%80%100%Less than 500500-9991K-4.9K5K-9.9K10K-24.9K25K+4%9%14%8%17%11%22%10%17%25%14%26%62%55%50%56%APACEMEALATAMNorth AmericaTimekeeping is largely owned by payroll,the second most popular owner is the business.This trend is fairly consistent and distributed across the regions.By employee populationBy regionWho ownsyour timekeeping system?FinancePayrollShared servicesThe businessFinancePayrollShared servicesThe business1 2 3 4 5 6 7Deloitte Global Payroll Benchmarking Survey|Demographics12There has been a shift in the market on where Payroll reports.Organizations are moving Payroll from reporting to Finance to eitherreporting to HR or reporting to a shared service where a shared servicecould report to either HR or Finance.Accuracy and efficiency metrics continue to be largely tracked by Payroll.While late or inaccurate employee,manager,and HR transactions aretypically the number one reason for payroll errors,payroll organizationscontinue to struggle with measuring and monitoring.A typical payroll organization employee has 12 years of experience,sevenand a half years at their current organization,more than three yearsof advanced payroll system experience,and about five years of post-secondary education,and typically works 25 hours of overtime per month.Resources supporting payroll spends the most amount of time runningpayroll and the least amount of time on process improvement.Deloitte Global Payroll Benchmarking Survey|OperationsSection 2OperationsOverview1 2 3 4 5 6 713While Payroll has traditionally been evenly split between reporting to Finance and reporting to HR,we are seeing a trend in the market where organizations are moving Payroll from reporting to Finance to either reporting to HR or reporting to a shared service,where a shared service could report to either HR or Finance.Organizations today are focusing more on end-to-end employee digital experience over operational efficiency,and Payroll is an area closely linked to HR,and the employee experience.Regardless of where Payroll reports,there is a continued shift in the market to a shared-service model.Reporting to shared services has increased 64 percent since 2018.38%36%24%2%OtherShared servicesFinanceHR2018 respondents2020 respondentsHR directlyFinance directlyShared Services(via HR,finance,other)Other60%50%40%30%20%10%0%31%38%51%36%14%24%4%2%Where does the payroll function report in your organization?Deloitte Global Payroll Benchmarking Survey|Operations1 2 3 4 5 6 7140%20%40%60%3%44%53%HRFinanceOther45%52%67%31%78%22%67%33%North AmericaLATAMEMEAAPACBy regionWhere does the payroll function report in your organization?HRFinanceOtherDeloitte Global Payroll Benchmarking Survey|Operations1 2 3 4 5 6 71529%40%40%50%50%54%85%67%56%54%49%50%41%11%4%4%6%2%5%3%Financial servicesTechnology,media,and TelecommunicationsConsumer and Industrial productsEnergy and resourcesProfessional servicesLife sciences and healthcarePublic sectorHRFinanceOther1K-4.9K1K4%3%57%40%40%56%5K+2%37%61%HRFinanceOtherNorth America still has Payroll reporting to Finance in greater than 50 percent of organizations overall.As organizations increase in size,Payroll reports to HR.By industryBy employee populationWhere does the payroll function report in your organization?Deloitte Global Payroll Benchmarking Survey|Operations1 2 3 4 5 6 71619%20%26%28%81%80%74%72%North AmericaEMEALATAMAPACTwenty six percent of respondents charge the cost of payroll back to the business including added cost for exception processing.North America had the highest percentage of respondents who charge payroll back to the business at 28 percent.YesNo26%74%Internal payroll accuracy and efficiencyInternal-to-payroll costExternal-to-payroll vendor service-level agreementsExternal-to-payroll HR transaction timelinessExternal-to-payroll employee transaction timelinessExternal-to-payroll manager transaction timeliness0%30%60%90%85%41%41%23%14%13%What metrics do you track internally and externally?Do you charge the cost of payroll back to the business who owns the labor?By regionWhile upstream transactions are typically the number one reason for pay errors,missing and late HR,employee,and manager transactions are the least tracked.Deloitte Global Payroll Benchmarking Survey|Operations1 2 3 4 5 6 717More than 25 percent of respondents indicated that their payroll staff spends the most time on running payroll(with reconciliation,audits,controls,and data entry not far behind)and are largely manual.Payroll is an area ripe for RPA given the amount of time spent largely on manual work freeing up payroll resources to spend more time on more strategic activities,including process improvement activities.0%5%10%15%20%25%30%14%13%10%8%20%27%Run payrollReconciliation,audits,and controlsData entryAnswering employee and other inquiriesOtherTechnical support and file managementProcess improvement activities24%How do payroll organizations acquire and onboard the right talent?Typically requires about four to sixmonths to onboard credentialedpayroll talent Talent shortages can be mitigatedwith next-gen technologies andtargeted outsourcing Growing payroll talent throughtraining is critical,especially forentry-level positions12Years of experience7.5Years at current organization3+Years of advanced payroll system experience4 Years of post secondary education25Overtime hours worked per month20Hours of training per yearWho is the typical payroll organization employee?On average,what percent of time does your payroll staff spend on the following activities each month?Deloitte Global Payroll Benchmarking Survey|Operations1 2 3 4 5 6 71889%41%54%39%38%36%33%27%27%18%18%16%11%Cost of payroll systems as a percent of total payroll costPercent of payroll payments that include pay adjustmentsCost of payroll processe as a percent of total payroll costKPIs are not monitored or trackedManual/voided/stop payments as a percent oftotal payroll paymentsPercentage of accurate statutory returnsCycle to process payrollTimeliness in submission of statutory returnsUntimely payroll payments as a percent of total payroll payments Not applicableno defined KPIsAverage overall cost of producing a payslipDays to resolve payroll errorsPayment errors as a percent o