德勤-2020年全球薪资基准调查报告（英文）-2021.1-53页_4mb

报告摘要

Deloitte Global Payroll Benchmarking Survey Summary

Core Content

The Deloitte Global Payroll Benchmarking Survey, sponsored by APA and GPMI, collected responses from over 750 organizations across 55 countries, spanning various industries and employee sizes. The survey explored payroll operations through three main sections: Demographics, Benchmarking, and Innovation, focusing on seven categories. Key themes included the importance of a global payroll strategy, the role of technology in improving accuracy and efficiency, and the ongoing need for in-house payroll expertise despite outsourcing trends.

Main Points

Global Payroll Strategy

88% of respondents either have a global payroll strategy or are planning to develop one.
A global payroll strategy typically includes sourcing (e.g., consolidated third-party providers), an internal service delivery model, and the use of next-generation technologies.

Outsourcing Trends

73% of organizations outsource some aspect of payroll.
Financial services, energy and resources, and technology, media, and telecommunications are the most likely to outsource.
The life sciences and health care industry and the public sector are the least likely to outsource due to the complexity and specialization of their payroll needs.
30% of respondents who outsource report manual entry/loading of payroll inputs and manual adjustments as the most time-consuming aspects.

Satisfaction with Third-Party Providers

82% of respondents are either very satisfied or satisfied with their current providers.
The most cited areas for improvement by vendors include compliance, accuracy, and self-service capabilities.
21% of respondents are very satisfied with their current provider.

Service-Level Agreements (SLAs)

59% of smaller organizations (fewer than 1K employees) do not track SLAs.
81% of larger organizations (more than 5K employees) use SLAs to monitor vendor performance.

Technology Adoption

74% of respondents are already using or implementing cloud-based technology.
38% of off-cycle payments are caused by upstream processes, indicating a need for better integration and data accuracy.
Robotic Process Automation (RPA) is seen as a potential solution to reduce manual tasks and improve efficiency.

Payroll Operations and Metrics

Accuracy and efficiency are still primarily tracked by payroll departments.
Payment errors as a percentage of total payroll payments and days to resolve errors are among the top KPIs tracked.
The average number of off-cycle payments per employee is 0.23 globally, with North America having the highest at 0.3.

Employee Experience and Workload

Payroll staff typically work 25 hours of overtime per month.
40% of EMEA, APAC, and LATAM respondents report that more than 40% of their effort is tied to manual data entry.
80% of respondents have only one insourced payroll technology, while 20% use two or more.

Key Information

Employee Population

The average number of employees across all respondents is about 6,700.
Organizations with 1K to 4.9K employees operate at a low efficiency rate.
38% of off-cycle payments are due to upstream processes.

Time and Attendance

9% of respondents use two or more time and attendance systems.
The financial services industry has the fewest time and attendance systems, with only 9% using two or more.

Payroll Reporting

Payroll reporting is shifting from Finance to HR or shared services.
North America still has a majority of organizations reporting to Finance (>50%).
EMEA and APAC have a higher proportion of organizations reporting to HR or shared services.

Cost and Efficiency

In-house payroll is typically the lowest-cost solution.
Economies of scale reduce the cost per pay slip as employee population increases.
Processing time for payroll is typically more than 4 days for over 30% of organizations, with EMEA and APAC having longer durations due to outsourcing.

Training and Talent

Onboarding of credentialed payroll talent typically takes 4 to 6 months.
Training is critical, especially for entry-level positions.
38% of respondents indicated that manual entry/loading is the most time-consuming part of payroll processing.

Summary of Key Takeaways

Global Payroll Strategy: 88% of organizations have or plan to develop a global payroll strategy.
Outsourcing: 73% of organizations outsource some payroll functions, with a growing trend towards consolidation.
Technology: Cloud-based and next-gen technologies are increasingly adopted, with RPA being a promising solution for automation.
Accuracy and Efficiency: Payroll departments continue to focus on accuracy and efficiency, with manual processes still prevalent.
Employee Experience: Payroll is closely linked to the employee experience, and improving self-service capabilities is a priority.
Talent and Training: There is a need for training and talent development, especially in entry-level roles.
SLAs and Vendor Performance: Larger organizations are more likely to use SLAs to monitor vendor performance, while smaller ones often lack this practice.