Archives 2025

Di Marco Strano

Le chiamano GANGS. In America rappresentano uno dei problemi criminali più gravi e sono collegate al traffico di droga e di armi e soprattutto agli omicidi (a Los Angeles e Chicago circa il 75% degli omicidi è riconducibile a guerre tra gangs).  Dal 2020 collaboro con un Dipartimento di Polizia a sud di Los Angeles e ho potuto osservare il fenomeno di persona.  Ogni ufficio di polizia della California ha attivato negli anni una specifica unità che si occupa di gangs. Nella zona di Los Angeles sono attive circa quaranta gangs, che si sono sviluppate negli anni Ottanta con l’immigrazione di messicani e asiatici. Le due gang più temute e violente sono i Crips e i Bloods che contano su un totale di 22mila membri e che hanno ispirato il film “colors”. La Crips Gang e la Bloods Gang, sono infatti identificabili dai colori che contraddistinguono gli abiti e altri simboli portati dai loro membri: il colore rosso è il colore distintivo degli affiliati alla Bloods, mentre il blu è quello della Crips. I due famigerati gruppi sono divisi in centinaia di sottogruppi che si affrontano quotidianamente in una guerra senza esclusioni di colpi che provoca ogni anno moltissimi morti. Le bande di origine Latinoamericana più famose sono i Latin King e i Neta. I Latin King furono fondati alla fine degli anni Quaranta a Chicago da cittadini portoricani con l’obiettivo di trasformare il mondo in una nazione latina. I Neta furono invece fondati da Carlos Torres Iriarte, detto la Sombra, un galeotto portoricano che pensava che i detenuti più deboli andassero protetti da quelli più violenti e organizzati. Ma anche dal mondo orientale giungono e si diffondono gangs giovanili pericolosissime. E’ il caso dei gruppi delinquenziali giapponesi che si ispirano alla Yakuza e che amministrano un vasto traffico di droga e altri affari illeciti.

Come ha scritto anni fa Samanta Castellan (ricercatrice presso l’Università di Trento) si possono individuare delle caratteristiche salienti delle gangs giovanili statunitensi (il modello americano). La tipologia di gang di impostazione statunitense ha le seguenti caratteristiche:

• è guidata da un leader riconosciuto;
• ha una ben definita gerarchia interna;
• controlla un territorio, che generalmente coincide con il quartiere dove la banda ha avuto origine;
• è stabile nel tempo;
• è frequentemente coinvolta in comportamenti delinquenziali e in scontri, anche piuttosto cruenti, con le gangs rivali;
• al suo interno è molto sentita l’appartenenza al gruppo;
• tra i suoi membri vi è una forte coesione interna;
• ci sono regole precise che tutti sono tenuti a rispettare e chi infrange tali norme viene severamente punito;
• si distingue dalle altre gangs adottando un nome e altri simboli d’identificazione.

I principali simboli di identificazione delle gangs di tipo statunitense sono:

• uno specifico vocabolario (parole in codice e modifica del significato di parole)
• abbigliamento particolare
• uso di oggetti di un determinato colore

Negli Stati Uniti la lotta alle gangs ha assunto carattere di una vera e propria guerra.  La polizia di Los Angeles le chiama operation hammer, che significa operazione martello. Le quasi ottomila unità che compongono i reparti anti-gangs sono addestrati ed equipaggiati alla stregua di marines con fucili a pompa e fucili d’assalto e vengono impiegati sul fronte di una vera e propria guerra nei ghetti neri ed ispanici ventiquattro ore su ventiquattro. Le operazioni martello prevedono l’impiego di elicotteri, blindati, rastrellamenti di interi edifici. Vengono eseguiti improvvisi blitz (spesso notturni) durante i quali le forze dell’ordine circondano le zone interessate con autoblindo ed elicotteri e poi invadono le case. Tutte le porte che non si aprono vengono sfondate. Spesso, prima di andar via, io poliziotti scrivono sui muri del ghetto teatro dell’operazione con lo spray L.A.P.D. rules, che vuol dire qui comanda il Dipartimento di polizia di Los Angeles. Ma quando la polizia se ne va li ricominciano a comandare loro. La trasformazione del Dipartimento di polizia di Los Angeles in un corpo paramilitare ha inizio negli anni ’50, a opera di William Paker, legato agli ambienti dell’estrema destra, il quale, appena insediato a capo della polizia, diede corso a un radicale processo di militarizzazione del Lapd (Division internal affairs della polizia), trasformandolo da accozzaglia di poliziotti con modesta professionalità in un moderno e super efficiente burocratico apparato poliziesco. Ma anche in Europa vedremo un giorno uno scenario del genere e dovremo affrontare delle compagini criminali così pericolose? All’inizio degli anni 2000 probabilmente le nostre forze di polizia sono rimaste un po’ sorprese e hanno forse un po’ “sottovalutato” il problema. In Italia le gangs delinquenziali su base etnica cominciano da qualche anno a farsi sentire. Attualmente sono prevalentemente composte da giovani dai 15 ai 25 anni. Alcune gangs sono composte dai figli degli immigrati ecuadoregni e di altre nazioni sudamericane che sono venuti nel nostro paese negli anni 90’, soprattutto a Genova e a Milano e poi trasferiti in altre città italiane (Roma, Firenze, ecc.). Questi immigrati è riuscito ad integrarsi abbastanza bene ma i loro figli hanno cominciato a vivere la strada e ad aggregarsi e alla fine hanno iniziato a porre in essere comportamenti devianti. Poi ci sono le gangs di giovani nordafricani che operano sia al nord (Milano e Torino) che nel sud (soprattutto nel sud della Sicilia) e si dedicano al traffico di droghe. Anche in Italia sono arrivati quindi da qualche anno i Latin King, ma anche i loro acerrimi nemici, i Neta, fondati negli anni Settanta a Porto Rico. Una ragnatela che ha il suo epicentro a Genova e che si sta espandendo a Chiavari, Milano, Torino, Roma, e un po’ in tutta Italia. A Milano i Latin King sono 100/200 ragazzi tra i quattordici e i vent’anni, per lo più ecuadoregni, che si riconoscono dalle bandane e i tre tagli verticali su un sopracciglio e frequentano le stazioni della metropolitana milanese. A Genova i Latin King sono circa 300 nel quartiere di Sampierdarena. I Neta genovesi (circa 150, i primi arrivati in Italia) sono nella zona dell’Acquario, in pieno centro storico. Anni fa ci è scappato anche un morto (Miguel). Ogni squadra ha il suo territorio e il nemico non può violarlo. Nelle loro riserve le bande commettono prepotenze, rapine, scippi e violenze sessuali. Reati per ora circoscritti all’interno delle comunità sudamericane. Nell’ambito delle gangs giovanili italiane, quelle che coinvolgono i più giovani, troviamo anche gruppi di ROM e bande di quartiere e poi ci sono i minori sfruttati dalle organizzazioni criminali. Ci troviamo al confine tra gruppi di bulli di quartiere e vere e proprie bande delinquenziali. Spesso provengono dalle aree di emarginazione urbane ma a volte si tratta anche di “figli di papà” che rapinano e taglieggiano i loro coetanei. La tossicodipendenza e l’alcolismo giovanile sono spesso la cornice di questo drammatico fenomeno. Il fenomeno gangs in Italia si manifesta infine anche attraverso lo sfruttamento di gruppi di minori da parte della criminalità organizzata. La ridotta punibilità del minore nell’ordinamento italiano li rende particolarmente utili per lo svolgimento di diversi traffici. La camorra e la sacra corona unita li usano per la distribuzione di droga e di merce di contrabbando. Operazioni di polizia nel corso degli anni hanno inoltre mostrato che i minorenni, vengono a volte presi “in affitto” da famiglie poco abbienti dell’est europeo. Venivano destinati a furti, al traffico di stupefacenti, all’accattonaggio e ed alla prostituzione. Chi si rifiuta viene minacciato e picchiato selvaggiamente. Insomma un problema, quello delle gangs giovanili, da mantenere sotto un costante monitoraggio per evitare che la loro pericolosità criminale possa aumentare negli anni e giungere fino a quella registrata negli scenari statunitensi.

References:
“13 American Gangs That Are Keeping The FBI Up At Night.” 2012. 27 May. 2014 <

“City of Los Angeles – StreetGangs.Com.” 2010. 15 May. 2014 <

“Drugs and Gangs Fast Facts – Department of Justice.” 2013. 15 May. 2014 <

“Gang – Wikipedia, the free encyclopedia.” 2003. 21 May. 2014 <

“Top Ten Most Wanted Gang Members – Los Angeles Police …” 2008. 15 May. 2014 <

“What Gangs Do – Los Angeles Police Department.” 2006. 15 May. 2014 <

Payroll bureaus play a critical role in keeping SMEs running smoothly – but for too long, the technology designed for them has fallen short. Outdated desktop platforms, growth penalties, and manual compliance have slowed bureaus down while client expectations have only grown sharper. 

Employment Hero takes a different approach. Our Bureau Partner Programme is built to give payroll bureaus and accountants what they’ve always deserved: the ability to scale payroll without penalties, the opportunity to create new recurring revenue, and the confidence that compliance and automation are handled in the background.

Here are 7 reasons why your firm should choose Employment Hero to power your services.

1. Automation at scale

Every bureau knows the pain of repetitive payroll admin: double-checking calculations, chasing compliance updates, and tracking submissions. Many tools promise to solve it – but often add complexity instead.

Employment Hero automates the core workflows that matter. With built-in HMRC workflows, everything from RTI (FPS/EPS) submissions to tax code and National Insurance updates, plus student loan start/stop notices, you can have peace of mind knowing that nothing gets missed.  The Bureau Dashboard gives you oversight of every client’s pay run status, highlighting errors and next steps at a glance. Bulk actions, portfolio controls and automated pay schedules cut down repetitive work. l

And because Employment Hero is cloud-based, multi-user and secure you can access payroll anywhere, on any device, without the hassle of installs.

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Processing payroll is only part of the story. The real value for bureaus comes when they step into the role of trusted advisor – and that requires clear, accessible reporting.

One-click pay calculation reports make it simple to break down statutory pay, tax and National Insurance, giving bureaus a clear way to explain payslips and answer client questions with confidence. Report packs can also be scheduled and automated, delivering P32s and other essential packs in CSV, Excel or PDF format. You choose the frequency, whether weekly, monthly or customised and send everything from HMRC payment summaries to detailed activity logs right on time.

And with a fully searchable pay run history, every draft, submission, journal and status update is right at your fingertips. No more digging through emails or spreadsheets — bureaus can instantly access past records, resolve queries quickly and focus on strengthening client relationships  rather than chasing paperwork.

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3. Seamless digital onboarding

Getting new businesses and employees set up cleanly without duplication is essential for payroll bureaus. Employment Hero makes it fast and simple to onboard at scale.

Adding a new business takes just minutes: enter details manually or pull registered information directly from Companies House for reference. For higher volumes, bureaus can use CSV bulk upload with ready-made templates to save time and avoid errors. Bulk employee imports are just as straightforward, with support for FPS, Sage or Excel files, perfect when switching dozens of clients or moving 100+ employees in one go.

The right-first-time setup ensures everything is captured digitally, from starter checklists and P45s to bank details and right-to-work documentation. That means less chasing for missing forms and fewer errors. For your clients, it translates into faster starts, fewer delays and cleaner data from day one.

4. Integrated HR and Payroll

Running payroll separately from HR creates duplication and errors. Employment Hero connects the two, so bureaus and their clients avoid unnecessary admin.

When clients use Employment Hero HR with payroll, everything flows seamlessly. The result is cleaner payroll cycles with fewer manual updates, fewer mismatches and fewer errors. Employees also benefit from one app for everything – payslips, timesheets, contracts and documents. 

For your clients, it feels like one platform for both people and pay delivering a modern, connected employee experience.

6. Scalable partnership model

With Employment Hero, you pay a flat annual fee with unlimited clients and payslips, so you can grow your portfolio without worrying about per-client or per-employee charges eating into margins.

Accounting integrations keep finance aligned by posting journals directly to Xero, QuickBooks, FreeAgent, Sage and more. In-app support scales with you, with AI-powered suggestions for quick answers and seamless escalation to UK-based support when you need it.

Refer your clients to Employment Hero HR and you unlock a recurring revenue stream or client discount, while they unlock the benefits of a fully integrated HR and payroll platform.

7. Trusted compliance and security

Operate with confidence knowing Employment Hero helps keep your bureau and your clients protected. Compliance updates are  updated and  applied automatically in the cloud to help stop you from missing a legislative change.

Full activity logs and audit trails provide transparency across bureau and client levels.  Data is safeguarded with GDPR-ready controls, secure handling and role-based access through portfolio assignments.

With compliance and security built in, bureaus can focus on running payroll while knowing safeguards are always in place.

Power your Payroll Bureau with Employment Hero

Employment Hero is built for payroll bureaus and accountants who want more than “good enough”. By combining automation, compliance, HR integration and a scalable partner model, we empower bureaus to run payroll more efficiently, add more value to your clients and unlock new revenue opportunities.

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Relazione al Congresso nazionale dell’A.I.C.A. Reggio Calabria, 27 ottobre 2022.

Mi chiamo Marco Strano e sono un Dirigente Psicologo della Polizia di Stato in quiescenza dal 2020 e attualmente senior consultant di un Dipartimento di Polizia nel sud della California. Mi sono occupato di cyber criminologia e cyber security a tempo pieno dal 1995 fino al 2005 e, in particolare, dal 2001 al 2005 ho diretto l’UACI (l’unità di analisi sui crimini informatici) della polizia postale e delle comunicazioni. In seguito ho continuato a occuparmi di Cyber Crime nell’ambito della consulenza aziendale sia in Italia che all’estero e ho continuato a fare ricerca soprattutto nell’ambito delle aziende.

Attualmente, nonostante l’attività di sicurezza informatica si sia molto evoluta sia in termini qualitativi ma anche in termini quantitativi questo per certi versi non ha contribuito a limitare i rischi. Il motivo è abbastanza banale: negli ultimi anni sono aumentati in maniera esponenziale le attività aziendali, di gestione della cosa pubblica e in generale della vita degli individui affidate a sistemi informatici.

L’accesso a internet l’utilizzo di smartphone e di computers e in generale le procedure affidate alle tecnologie digitali negli ultimi 20 anni sono aumentate a dismisura ed quindi chiaro che statisticamente sono aumentati anche i rischi di crimini informatici.

Anche il passaggio dall’identità fisica e documentale all’identità digitale per lo svolgimento di attività fondamentali nella vita dell’individuo e nelle procedure delle organizzazioni si sta progressivamente realizzando e questo offre ovviamente il fianco a un aumento degli illeciti informatici.

Non abbiamo a disposizione dei dati statistici attendibili sul numero reale degli attacchi informatici a singoli e a organizzazioni pubbliche e private. Solo una percentuale di tali illeciti viene infatti denunciata (perché le organizzazioni non vogliono quasi mai rendere pubbliche le loro vulnerabilità) e sovente le vittime degli attacchi non si rendono conto di averli subiti.

L’ambito del cybercrime dove abbiamo la possibilità di avere a disposizione dei dati più attendibili è quello delle truffe e delle frodi dove il volume totale sembra essere notevolmente aumentato negli ultimi anni.

È mia opinione che il fattore umano rappresenti ancora l’elemento cardine della sicurezza informatica e il suo studio deve quindi necessariamente affiancarsi allo sviluppo delle tecnologie e delle procedure di sicurezza.

L’elemento primario nel fattore umano legato alla Cyber-sicurezza, è ovviamente quello che viene chiamato tecnicamente “percezione del rischio”. Maggiore o minore percezione del rischio fa sì che l’utente di tecnologie informatiche adotti un meno di comportamenti sicuri, sia nell’ambito delle organizzazioni che a livello del singolo utente.

La percezione del rischio di attacco informatico è un elemento che degli psicologi appositamente addestrati sono in grado di misurare con degli strumenti analitici tipici della loro professione (tests, interviste, osservazione, ecc.). In altri contesti di rischio, e mi riferisco per esempio alle problematiche di sicurezza del lavoro nei cantieri, abitualmente vengono condotte ricerche o attività di prevenzione legati proprio alla percezione del rischio.

Mentre, per quanto riguarda i rischi nella sicurezza informatica, dove i rischi sono ovviamente legati alla possibilità di subire un danno per un illecito, le valutazioni sulla percezione del rischio negli utenti e nelle organizzazioni sono purtroppo ancora un’attività residuale nei percorsi di messa in sicurezza.

Quello che sembra essere (storicamente) più avanti rispetto ad altri ambiti è probabilmente il settore bancario che ha nella sua cultura organizzativa e nella sua cultura d’impresa il fattore sicurezza molto radicato.

Un altro settore che è storicamente più avanzato degli altri è quello militare dove il concetto di compartimentazione interna delle informazioni (per evitare gli attacchi insiders) ottenuto adottando una specifica formazione ed efficaci procedure di sicurezza anche nel flusso interno di informazioni tra componenti dell’organizzazione è un qualcosa che è da sempre fortemente radicato nella sua cultura.

Ma altri comparti aziendali sembrano invece ancora essere un po’ indietro rispetto al concetto del fattore umano nella cyber-security.

Le organizzazioni che vogliono adottare contromisure efficaci per evitare illeciti nei contesti digitali non devono quindi implementare solo le contromisure che vengono dette tecnicamente “difese perimetrali” vale a dire tecnologie per evitare che qualcuno dall’esterno di un’organizzazione riesca ad introdursi nel loro sistema telematico (quello che noi tutti conosciamo come attività di hacking) ma devono contemporaneamente migliorare la cultura della sicurezza (security awareness) delle persone che operano all’interno dell’organizzazione e naturalmente le procedure di sicurezza, prendendo esempio da quei comparti pubblici e privati che sono più avanti degli altri (comparto militare e comparto bancario).

CYBERCRIME E INVESTIGAZIONI

Sul versante investigativo la specializzazione di reparti investigativi o di magistrati diventerà sempre più anacronistica. Entro una certa un certo numero di anni probabilmente non esisterà più la polizia postale e delle comunicazioni o la sezione reati telematici dell’arma dei Carabinieri e della Guardia di Finanza perché in ogni forma di crimine sarà presente qualcosa di digitale, di informatico per cui tutte le forze di polizia, compresa la Stazione Carabinieri più remota o il Commissariato di Polizia più “periferico”, dovranno necessariamente essere in grado di mettere il naso in qualche illecito che a che fare con le tecnologie digitali perché il mondo diventerà così digitale nei prossimi anni che sarà impossibile ragionare delimitando mondi reali e mondi virtuali. Ci troveremo di fronte a un unico mondo con componenti reali e componenti virtuali fortemente interconnessi.

CRIMINAL PROFILING E CYBERCRIME

Nel profilo criminale tipico di coloro che fanno degli attacchi informatici c’è stata una modifica negli ultimi anni. Conoscere il profilo di chi fa gli attacchi è fondamentale a mio avviso per organizzare delle contromisure efficaci. Solamente conoscendo il comportamento e il profilo di chi ti può attaccare possiamo organizzare delle difese realmente efficaci.

Nell’ambito della cyber-criminologia gli attaccanti normalmente rientrano in due macro categorie: gli outsider e gli insider, vale a dire chi attacca una organizzazione o un singolo individuo dall’esterno (i famosi hackers) o chi invece l’attacco lo fa dall’interno perché è un membro dell’organizzazione oppure una persona che vive vicino al singolo individuo che viene attaccato.

Nel profiling una importante tipologia/classificazione riguarda poi il livello di competenza criminale di colui che attacca e qui e normalmente ci sono due macro categorie: i professionisti (gli esperti) e i dilettanti che hanno scarse competenze ma che comunque possono riuscire comunque a provocare dei danni.

Quindi il profilo che è possibile realizzare rispetto a un cybercriminale è primariamente un profilo che considera il ruolo nell’organizzazione (interno/esterno) e il livello di competenza tecno-criminale. All’interno delle macro categorie poi ci sono infinite sfumature naturalmente.

Riguardo il profilo di personalità dell’attaccante, abbiamo attualmente in corso una ricerca sul campo (in città universitarie statunitensi) che utilizzando interviste semistrutturate a giovani hackers, sta cercando di delineare il profilo di questi giovani criminali.

PROFILO DI VULNERABILITA’ DELLA VITTIMA

Un’altra tipologia di profilo che è possibile fare nell’ambito della cybersecurity riguarda le possibilità che un singolo individuo o un’organizzazione venga attaccata quindi una valutazione del rischio potenziale. Questo genere di profili considera normalmente le due variabili classiche che sono la vulnerabilità del target e l’appetibilità del target ma una valutazione basata su questi due elementi ovviamente potrebbe apparire banale e quindi vengono utilizzati degli altri fattori di analisi che servono per delineare l’andamento nel tempo del rischio.

La mia equipe di ricerca negli anni ha sviluppato dei modelli analitici predittivi in grado di valutare quali sono livelli di rischio di vittimizzazione da cybercrime per un’organizzazione e per un singolo individuo.

Per verificare la sicurezza di un’organizzazione da molti anni le società specializzate effettuano un vulnerability assessment che serve per individuare situazioni di rischio. Normalmente in queste verifiche intervengono diverse società specializzate in diverse aree di rischio che però sovente non comunicano tra loro. L’approccio progettato dallo scrivente inizialmente durante il periodo di servizio alla Polizia Postale e delle Comunicazioni e implementato poi in ambito civile attraverso un gruppo di ricerca, suggerisce invece un approccio integrato dove un unico gruppo di consulenti (coordinato) analizza contemporaneamente tutte le aree critiche di un’organizzazione. Un vulnerability assessment integrato è in grado di valutare quindi contemporaneamente gli elementi di rischio di intrusione fisica, informatica e psicologica all’interno dell’organizzazione da parte di soggetti esterni ostili o di insiders.

Il protocollo di ricerca da noi adottato per la messa a punto del nostro I.V.R.A (Integrated Vulnerability Risk Assessment) parte da un campione di aziende/organizzazioni e di singoli individui analizzando le situazioni in cui gli attacchi hanno avuto o meno successo e le caratteristiche organizzative, tecnologiche e psicologiche della vittima. Da questo genere di analisi emergono evidentemente gli elementi di appetibilità e vulnerabilità compatibili con il successo dell’azione illegale.

Il nostro I.V.R.A. è stato presentato per la prima volta (in versione beta) all’edizione 2014 di BAKUTEL, la prestigiosa convention sull’information technology che si svolge ogni anno in Azerbaijan ed è composto da diversi strumenti operativi per la valutazione e la prevenzione del rischio di attacchi informatici nelle organizzazioni pubbliche e private e nei singoli individui. Dopo più di 8 anni di sperimentazioni e di esperienze sul campo, questo metodo di analisi (I.V.R.A.) si è sviluppato ed è ora a disposizione di organizzazioni pubbliche e private. I costi dello strumento sono inoltre molto contenuti e i tempi di somministrazione sono molto rapidi (circa cinque giorni ogni 100 persone). Il protocollo di intervento prevede una fase iniziale di misurazione/valutazione e una fase successiva di correzione delle vulnerabilità.

Il C.S.L.S.G., il centro studi che presiedo, è uno dei più antichi d’Italia, fondato nel 1999 che continua a svolgere delle ricerche sulla sicurezza informatica, soprattutto quella legata al mondo aziendale ed è a disposizione per qualsiasi tipo di approfondimento nell’ambito del fattore umano della sicurezza informatica delle organizzazioni di singoli individui.

Talvolta certe “bufale” vengono create anche a fin di bene, ad esempio per portare un pochino di fascino in un territorio ma anche per favorire così alcuni esercizi commerciali incrementando la loro clientela. Tali “bufale” si definiscono in questo caso “iperstizioni” termine coniato da Nick Land, filosofo e scrittore britannico, padre dell’“Accelerazionismo”, per definire delle notizie prive di alcun fondamento che però viaggiano nel tempo e assumono progressivamente sempre più credibilità. Le iperstizioni sono quindi leggende, concezioni, credenze, interpretazioni e così via, il cui strumento di propagazione principale è la diffusione massiva attraverso i media digitali (definizione reperita su concetticontrastivi.org). Dopo la creazione di una storia più o meno credibile è sufficiente secondo Nick Land pubblicarla su uno spazio web (es. un piccolo giornale on-line) e poi iniziare a diffonderla attraverso i social. A questo punto è il funzionamento in se della rete e dei social che fa il resto, attraverso il meccanismo delle condivisioni. Dopo un certo periodo di tempo (da qualche mese a qualche anno) la “bufala” rimbalza all’interno della rete e coloro che ne vengono a conoscenza difficilmente operano una verifica a ritroso per valutarne l’attendibilità. Alla fine l’iperstizione viene vissuta ed interpretata come una leggenda (o addirittura come un avvenimento storico) che si tramanda dalla notte dei tempi anche se, in realtà, è stata rilasciata pochi mesi prima. Nella attuale modalità di fruizione delle informazioni (abbastanza superficiale) ciò diviene una cosa possibile e frequente. In tale ottica tra le tante iniziative per ammantare di mistero un luogo e attirare così l’interesse di bambini ma anche di adulti, la collocazione di una “spada nella roccia” sembra essere una trovata assai diffusa, sia in Italia che in altre nazioni. Del resto la fiaba-leggenda di Re Artù è conosciuta praticamente da tutti e la spada rappresenta un elemento simbolico molto semplice ed efficace. Tra le varie “spade nella roccia” italiane quella che ha raggiunto un certo livello di conoscenza tra il pubblico è certamente quella che è stata collocata per volontà della Comunità Montana nel 2017 sul Monte Terminillo (in provincia di Rieti) e che poi, a causa dell’erosione da parte degli agenti atmosferici ma anche a seguito di vandalizzazioni, è stata ricollocata alcune volte negli anni seguenti. L’iperstizione creata dalla Comunità Montana del Terminillo, sposata appieno da Felice Marchioni, un serissimo agente immobiliare di Rieti che ha contribuito (insieme alla comunità montana) alla creazione di questa invenzione, in effetti ha avuto successo e ben presto la spada del Terminillo è divenuta un punto di riferimento oltre che per giochi di bambini (per cui era stata ideata inizialmente) anche poi come luogo di appuntamento per gitanti e appassionati di trekking. La genialità di Felice & Co si è però manifestata creando, parallelamente alla collocazione della spada, una simpatica leggenda su un presunto cavaliere templare, tal Guy II De La Roche, che insieme a quattro suoi “fratelli” sarebbe giunto fino al Terminillo in fuga dalla persecuzione del Re di Francia e, dopo aver abbandonato le armi e l’abito templare si sarebbe fatto Frate (con il nome di Fra’ Bernardo) e avrebbe ottenuto ospitalità in un monastero non distante dal luogo dove la spada è stata lasciata. Sulla base di alcune storie fornite dai Beni Civici di Vazia, Felice Marchioni, attingendo oltre che dalla sua fervida fantasia, da alcune fonti storiche e letterarie su internet, con il contributo di un letterato reatino ha addirittura scritto un “testamento” di questo fantomatico Guy De La Roche (divenuto Fra’ Bernardo), circolato dapprima su vari depliant legati al Sentiero Planetario. In seguito il “testamento” è stato poi inserito su alcuni siti web dedicati alle gite per famiglie, ai misteri ed alle leggende. Guy II De La Roche in realtà non è mai stato un templare, è esistito realmente ma è morto giovanissimo (a circa 28 anni) e, secondo i documenti storici ufficiali, è stato sepolto nel Monastero di Daphni in Grecia. Aveva un nome accattivante per lanciare la leggenda, in realtà però non era un monaco-guerriero, essendo felicemente sposato con una nobile francese. Erano però templari alcuni suoi parenti e questo è apparso sufficiente per rendere credibile la narrazione, per lo meno per coloro che non hanno una solida preparazione sulla storia medievale. La “bufala” ideata da Marchioni insieme ad altri, si è resa credibile negli anni anche perché nei pressi del Monte Terminillo esiste una località che si chiama “Pian de Rosce” (un nome con una sonorità simile a Roche) che però, come sottolineato anche da Giovan Battista Pellegrini nel suo libro “Toponomastica Italiana” (edito da Ulrico Hoepli di Milano) deriva dal latino medievale e si riferisce al colore rosso, presumibilmente per la colorazione delle foglie che in autunno ricoprono il terreno da quelle parti. La leggenda della spada nella roccia sul monte Terminillo e dei 5 templari, rimbalzando dal 2017 su giornaletti web ma poi anche su qualche testata più prestigiosa, si è comunque rapidamente diffusa, anche se tra gli abitanti di Rieti e dei borghi che circondano il Terminillo (a parte qualche sprovveduto), è abbastanza risaputo che all’origine di tutto ciò non ci sono i Templari con i loro misteri ma semplicemente la geniale trovata della Comunità Montana sostenuta da Felice Marchioni che è riuscito a costruire dal nulla una vera e propria “iperstizione” che sembra ora essere in grado di camminare con le sue gambe ed effettivamente ha donato un tocco di “fascino” e di mistero al Monte Terminillo. Come però ha sottolineato a RECCOM Diego Volpe, studente universitario di storia ed autore di diversi testi sui Templari, le leggende su fatti “storici”, anche se possono intrattenere i bambini e contribuire ad attirare in una area geografica alcuni appassionati del “mistero”, possono talvolta creare un po di confusione nei progetti di ricerca storico-scientifici seri (Volpe sta sviluppando da tempo in provincia di Rieti, in Umbria e nel viterbese, uno studio sistematico sulla presenza dei Cavalieri Templari, basato sia su documenti d’archivio che sul censimento di simboli rinvenuti in manufatti sacri e profani) ed è quindi necessario stabilire un confine netto tra le leggende popolari e gli avvenimenti storici realmente accaduti in base ai documenti ufficiali.

Payroll. It’s one of those critical functions that can feel like a major headache for busy businesses. Getting it right is expected. Getting it wrong can lead to costly mistakes.

In the UK, businesses have two powerful, tech-driven paths to payroll peace of mind. The first is managing it in-house with a smart, automated platform. The second is partnering with a specialist payroll bureau or accountant who handles it all for you.

So, which path is right for you? At Employment Hero, our platform powers both. We believe in the power of choice. This guide is a deep dive into outsourcing your payroll to give you the clarity you need to make the best decision for your business.

What is a payroll bureau?

Let’s start with the basics, by defining what a payroll bureau is. At their core, they are specialist service providers that manage payroll on behalf of businesses.

While many companies use an in-house team supported by an automated platform (like Employment Hero), many others choose to partner with a bureau or accountant to leverage their expertise and free up internal resources.

Businesses often turn to outsourcing payroll  for three key reasons:

• Cost savings – outsourcing can be more affordable than hiring dedicated payroll staff.
• Compliance – staying on top of ever-changing UK legislation, tax rules and reporting requirements can be difficult. Payroll bureaus and accountants live and breathe payroll, and bring specialist knowledge that can reduce risk.
• Efficiency – with dedicated systems and processes, bureaus can complete payroll tasks quickly and accurately, freeing business owners and advisors to focus on growth.

How does a payroll bureau work?

When a business outsources its payroll, the payroll bureau or accountant becomes responsible for the full cycle of paying employees and ensuring compliance. The process typically follows these key steps:

1. Data collection
   The business provides their payroll provider with all necessary employee data, such as contracted hours, overtime, salaries, bonuses, pension contributions and any deductions (like student loans or childcare vouchers). This information is usually submitted each pay period through secure channels.
2. Calculation of wages and taxes
   Using this data, the bureau calculates gross and net pay, applying the correct tax rates, National Insurance contributions, pension deductions and any statutory payments such as sick or maternity pay. This ensures each employee is paid accurately and in line with local legislation.
3. Payslip generation
   Once calculations are complete, the bureau produces payslips for employees. These are often distributed electronically via secure employee portals.
4. Reporting and compliance submissions
   Payroll bureaus and accountants handle the submission of required reports to regulatory authorities. For example, in the UK, this includes real-time information (RTI) submissions to HMRC. This step ensures the business remains compliant with statutory obligations.
5. Payment processing
   Depending on the arrangement, the bureau may either prepare payment files for the employer to authorise or, in some cases, initiate payments directly to employees and tax authorities.

Communication cycle between business and bureau

Most bureaus operate on a regular payroll schedule — weekly, fortnightly or monthly. Before each pay run, the employer sends updates such as new hires, terminations or changes to employee pay. After processing, the bureau provides confirmation reports and payslips. This structured communication cycle ensures payroll runs smoothly and businesses remain confident that their obligations are met.

What does a payroll bureau do?

A payroll bureau or accountant takes on a wide range of responsibilities to ensure businesses can pay their employees accurately, on time and in full compliance with UK legislation. 

Here’s what they typically handle:

• Payroll calculations (tax, pension, deductions)
  Bureaus process employee data to calculate gross and net pay, applying income tax, National Insurance, pension contributions and other statutory or voluntary deductions.
• Issuing payslips and managing payments
  Once calculations are complete, payslips are generated and distributed to employees, often via digital portals. Some bureaus also prepare or initiate payment files to transfer salaries directly into employees’ bank accounts.
• Filing statutory returns
  Payroll bureaus and accountants manage compliance reporting, such as submitting real-time information (RTI) to HMRC in the UK or equivalent authorities in other regions. They ensure deadlines are met and filings are accurate to avoid penalties.
• Handling queries from employers
  Bureaus often act as the first point of contact for payroll-related questions, helping employers resolve issues like tax code queries, missing payments or deduction discrepancies.
• Value-added services
  Tech-savvy bureaus understand that payroll is connected to the entire employee experience. That’s why many now provide value-added services, often through trusted partner referrals, to offer holistic business support. This includes recommending an HRIS, advisory services, Employee Assistance Programmes (EAP) and more. 

Why are so many organisations investing in payroll bureaus?

Outsourcing payroll has become an increasingly attractive option for businesses of all sizes.

Here are the top reasons why businesses are opting to outsource their payroll:

• Time savings – Managing payroll in-house can be complex and repetitive. By outsourcing, employers reclaim valuable time to focus on business growth and strategic priorities.
• Compliance confidence – Employment laws and tax regulations change regularly. Bureaus stay up to date with these requirements, reducing the risk of fines and penalties.
• Scalability – As businesses grow, payroll can become more complicated. A bureau can easily adapt to handle additional employees, multiple pay schedules or new compliance needs.
• Cost efficiency – For many organisations, outsourcing can be more cost-effective than hiring in-house payroll specialists. 

In short, payroll bureaus and accountants offer businesses peace of mind knowing payroll is handled by experts who prioritise compliance, accuracy and efficiency.

Are payroll bureaus regulated?

In the UK, payroll bureaus are not formally regulated by HMRC. However, HMRC sets payroll compliance requirements that bureaus must follow, such as submitting RTI reports accurately and on time. Failure to do so can result in penalties for both the bureau and their clients.

While not legally mandated, many bureaus seek professional accreditation to demonstrate their credibility and expertise. Membership of bodies such as the Chartered Institute of Payroll Professionals (CIPP) or the Institute of Chartered Accountants in England and Wales (ICAEW) signals adherence to recognised industry standards and ongoing professional development.

It’s also essential for payroll bureaus and accountants to comply with data protection obligations, such as the UK GDPR and Data Protection Act. This is put in place to ensure that sensitive employee data is secure. Complying with the UK GDPR and Data Protection Act means bureaus must ensure secure handling of personal information, apply data minimisation principles and have clear procedures for breach reporting.

In short, while payroll bureaus may not be formally regulated as standalone entities, they operate under a framework of compliance, professional standards and legal responsibilities that ensure they deliver payroll services safely and accurately.

Are payroll bureaus required to register under PSD2?

The Payment Services Directive 2 (PSD2) is an EU regulation designed to increase competition, innovation and security in the payments industry. It applies to businesses that provide payment services, such as transferring funds or initiating payments directly on behalf of clients.

For payroll bureaus and accountants, whether PSD2 applies depends on the scope of services offered:

• When PSD2 applies
  If a payroll bureau or accountant directly initiates salary or tax payments from a client’s bank account to employees or government bodies, it is considered to be providing a regulated payment service. In these cases, the bureau may need to register with the relevant financial authority (such as the Financial Conduct Authority in the UK) and comply with PSD2 requirements.
• When PSD2 does not apply
  Some payroll bureaus and accountants limit their role to preparing payroll calculations, generating reports and supplying payment files to the employer. The employer then authorises and executes the payments through their bank. In this scenario, the bureau is not performing a regulated payment service and does not fall under PSD2.

Ultimately, the distinction comes down to who initiates the transaction. Bureaus that only calculate and provide payment instructions operate outside PSD2, while those that directly move client funds may need registration and compliance.

Does a payroll bureau act as a vendor under GDPR?

Under the General Data Protection Regulation (GDPR), organisations handling personal data must be classified either as a data controller or a data processor. Understanding this distinction is essential when it comes to payroll bureaus.

• Data controllers are the organisations that determine the purpose and means of processing personal data. In payroll, this is usually the employer, since they decide why and how employee data is used.
• Data processors are third parties that process personal data on behalf of the controller. Payroll bureaus and accountants fall into this category, as they use employee information supplied by the employer to carry out payroll calculations and related tasks.

As data processors, payroll bureaus and accountants have clear responsibilities under GDPR, including:

• Secure handling of data – implementing technical and organisational safeguards to protect sensitive employee information.
• Data minimisation – only processing the information necessary to complete payroll tasks.
• Breach reporting – notifying the employer (controller) promptly if a data breach occurs, so they can take appropriate action.

Employers, as the data controllers, retain overall responsibility for employee data. This means they must choose payroll bureaus and accountants that can demonstrate compliance with GDPR and they should have robust contracts in place outlining data protection obligations.

In summary, payroll bureaus and accountants act as data processors, but both the bureau and the employer share responsibility for safeguarding personal data under GDPR.

The technology behind a modern payroll bureau

The role of payroll bureau software has evolved significantly with the rise of cloud platforms and automation. No longer reliant on manual data entry or outdated desktop software, modern payroll bureaus and accountants now leverage advanced technology (like Employment Hero) to deliver faster, more accurate and more secure services. This shift not only improves efficiency but also enhances the experience for both employers and employees.

Some of the key innovations shaping today’s payroll providers include:

• Automated calculations and compliance updates
  Cloud payroll systems automatically apply the latest tax rules, pension requirements and legislative updates. This reduces the risk of human error and ensures compliance without the need for constant manual monitoring.
• Employee self-service portals
  Employees can securely access payslips, update personal information and view payroll history without needing to contact their employer or bureau. This saves time and improves transparency.
• Integrated HR and payroll workflows
  When payroll and HR are connected, data flows seamlessly reducing duplication and ensuring accuracy across the employee lifecycle.
• Reporting dashboards for real-time insights
  Modern platforms provide employers with accessible, data-rich dashboards. These offer real-time visibility into payroll costs, compliance risks and workforce trends — enabling more informed decision-making.

How Employment Hero empowers payroll bureaus

At Employment Hero, we are the engine behind many tech-savvy bureaus and accountants. Our bureau payroll platform gives them the tools to manage all their clients from a single dashboard, delivering a faster and more accurate service to you. 

When you choose to outsource to a bureau powered by Employment Hero, you get the best of both worlds:

• Expert service: You get the dedicated, professional service of a payroll partner who handles all the complexity for you.
• Integrated technology: You also get the choice to add our modern HR platform, which is seamlessly linked to the payroll your bureau manages. This connection allows data like approved leave and timesheets to flow automatically to your bureau, eliminating manual work and errors for your business. 

Payroll Bureaus: A smarter way to manage payroll

Payroll bureaus play a vital role in the UK business ecosystem, offering the expertise and efficiency that allows SMEs to thrive. For businesses seeking a trusted partner to manage this critical function, a modern, tech-powered bureau is an excellent strategic choice.

Ultimately, the best payroll solution is the one that fits your business. Whether you choose the control of managing it in-house with a powerful platform or the peace of mind that comes from partnering with an expert bureau, the foundation of great payroll is always great technology

If you’re a business exploring your options, discover how Employment Hero can simplify your operations.If you’re a payroll bureau or accountant looking to future-proof your practice, learn how our Bureau Partner Programme can help you scale, streamline your operations, and deliver more value to your clients.

Managing people is never just about rotas, payroll and the occasional team lunch. It’s also about understanding the rights that protect your employees, whether they’re clocking in two days a week or working reduced hours alongside family commitments. 

Part-time workers make up a huge part of the UK workforce, and if you get their rights wrong, you risk more than a letter from ACAS. You could damage trust, morale and even your reputation as an employer.

This guide is here to help Human Resources (HR) teams and Small-to-Medium Enterprise (SME) leaders navigate the essentials of part-time employment rights, so you can manage compliance, keep things fair and build a workplace people actually want to be part of.

What qualifies as a part-time worker in the UK?

A part-time worker is anyone who works fewer hours than a comparable full-time employee in your business. According to Gov.uk and ACAS, there is no strict threshold for what counts as “part-time”. It could be someone working 30 hours a week in a retail role, or someone contracted for two short shifts a week in hospitality.

In SMEs, typical part-time roles often include shop assistants, receptionists, administrative support roles, hospitality staff, and increasingly, professional roles like accountants or marketers working reduced hours. The key point is that their terms and conditions can’t be less favourable just because they work fewer hours.

Core employment rights for part-time workers

The Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 ensure that part-time staff are protected from discrimination. In plain terms, if a full-time employee is entitled to a benefit, training opportunity, or fair rate of pay, so is their part-time counterpart, pro rata.

Part-time staff must be paid the same hourly rate as full-time staff doing the same job. This principle extends beyond basic wages to include overtime rates, shift premiums and performance-related pay. Annual leave, parental leave and sick pay apply on a pro-rata basis, ensuring that reduced hours don’t mean reduced rights. 

From pension contributions to staff discounts, benefits must not be withheld simply because someone works fewer hours. Employers must also ensure equal access to development opportunities, meaning training courses, mentoring programmes and promotion opportunities should be available to all staff regardless of their contracted hours.

Less favourable treatment is unlawful. If a full-time employee gets an annual bonus, the part-time employee should receive the equivalent proportion, based on hours worked.

Holiday entitlement for part-time workers

Holiday entitlement can be tricky, particularly when bank holidays come into play. The UK statutory minimum is 5.6 weeks’ paid holiday per year. For part-time staff, this is calculated pro rata according to the number of days or hours worked.

Bank holidays can cause confusion, especially if your business usually closes on those days. The law does not require employers to give bank holidays as paid leave, but part-time workers must not be treated less favourably. Offering pro rata bank holiday entitlement is the fairest approach.

Sick pay, parental leave and other leave rights

Part-time workers may be eligible for Statutory Sick Pay (SSP) if they meet the qualifying criteria, which includes earning at least the Lower Earnings Limit (£125 per week in 2025). SSP is paid for up to 28 weeks and is not reduced simply because the employee works part-time.

Parental leave entitlements, including maternity, paternity and adoption leave, apply equally to part-time workers. The difference is in pay, which is calculated on average weekly earnings. A part-time worker earning less will receive lower statutory pay, but the right to time off remains the same.

Other statutory leave, such as shared parental leave or time off for dependants, must also be applied fairly to part-time contracts.

Pension rights for part-time staff

Auto-enrolment duties apply to eligible part-time staff in the same way as full-time employees. If they are aged between 22 and State Pension Age, and earn more than £10,000 per year from your business, they must be automatically enrolled in a workplace pension.

Even if they earn less than £10,000 but more than £6,240, part-time employees can opt in to receive employer contributions. As an employer, your responsibilities for pension contributions remain consistent regardless of the employee’s hours.

Redundancy rights for part-time employees

Redundancy is never easy, but part-time workers must not be disadvantaged in the process. Redundancy pay calculations follow the same statutory formula for part-time staff as full-time employees, based on their actual weekly pay and length of service. This means a part-time employee with the same length of service as a full-time colleague will receive proportionally fair compensation. 

Choosing employees for redundancy based on working hours alone is discriminatory and unlawful, as is any selection criteria that disproportionately affects part-time workers. The consultation process, notice periods and appeal rights all apply to part-time staff in exactly the same way as their full-time peers, ensuring fair treatment throughout what is already a difficult process.

Zero-hours contracts and part-time workers

Many part-time workers in retail, hospitality and care sectors work on zero-hours contracts. While these contracts offer flexibility, they come with specific considerations that differ from traditional part-time contracts.

Zero-hours workers still have the right to the National Minimum Wage, holiday pay calculated on hours actually worked and protection from less favourable treatment compared to permanent staff doing similar work. 

Since 2015, exclusivity clauses in zero-hours contracts have been banned, meaning workers can seek employment elsewhere. However, employers are not obligated to provide minimum hours, and workers are not required to accept shifts offered.

The key difference lies in holiday pay calculations. For zero-hours workers, holiday pay should be calculated using the average of the previous 52 weeks of earnings, including only weeks where they actually worked and earned money.

Managing different contract types

Part-time workers don’t all fall into the same category, and understanding these distinctions is crucial for compliance.

Agency workers gain the right to equal treatment with permanent staff after 12 weeks in the same role, including basic pay, holiday entitlement and access to facilities. Fixed-term part-time workers have the same rights as permanent employees and cannot be treated less favourably simply because their contract has an end date.

Right to request flexible working

From April 2024, all employees have the right to request flexible working from day one of employment, not after 26 weeks as previously required. This has significant implications for part-time workers who may want to adjust their patterns.

Employees can make two requests per year, and employers must respond within two months. The eight business reasons for refusal remain, including burden of additional costs, inability to reorganise work among existing staff and detrimental impact on performance. However, employers must consider each request properly and cannot dismiss them without genuine consideration.

For part-time workers, common flexible working requests include: 

• Changing days worked
• Adjusting start and finish times
• Moving between different locations. 

Employers should have a clear policy and handle all requests consistently.

Performance management for part-time staff

Managing performance fairly across different working patterns takes a bit of thought, but it doesn’t have to be complicated. Part-time employees deserve the same structured approach to performance as their full-time team members, with clear objectives, regular check-ins and opportunities to grow.

The tricky part is usually scheduling. Reviews and one-to-ones should happen within an employee’s contracted hours. If that’s not possible, employers should consider paying for any extra time spent in meetings. Just as importantly, objectives need to be proportionate to the hours worked. Setting full-time targets for part-time staff would be unfair, and sets everyone up for frustration.

Documentation can be your best friend here. Because part-time hours often mean less day-to-day contact, informal feedback might slip through the cracks. Keeping records of progress, achievements and development conversations ensures consistency and means no one feels overlooked.

When part-time workers have multiple jobs

More people are choosing to balance multiple part-time roles, and this can raise a few questions for employers. The good news is, most of the rules are straightforward once you know them.

Holiday entitlement is calculated separately for each job. As an employer, you’re only responsible for holiday pay based on the work done for you, not for any other employer. You also can’t ban someone from taking a second role unless it genuinely conflicts with your business interests or breaches their contract.

Statutory leave works in a similar way. If an employee qualifies for maternity, paternity or adoption pay in more than one job, they’re entitled to receive it from each employer. There are overall caps on statutory pay, but the entitlement itself is separate.

The main thing to focus on is communication. Make sure your employee’s working patterns are clear and manageable so they can meet their commitments to you without burning out. A little flexibility and understanding here can go a long way in building trust.

Record keeping and evidence requirements

If there’s one thing tribunals love, it’s paperwork. And if there’s one thing that keeps employers out of trouble, it’s also paperwork. Keeping accurate, consistent records is essential for showing your employees that you’re treating them fairly.

The essentials include: 

• Payroll data showing hourly rates and calculations
• Training attendance records for all staff (not just the full-timers)
• A clear log of flexible working requests and decisions. 

It’s also wise to keep copies of all communications around terms and conditions, policy changes and consultation notes. That way, if a question ever arises, you’ve got a full trail to refer back to.

Holiday pay is a common sticking point. For part-time or irregular hours staff, accurate records of hours worked across rolling 52-week periods are key. When disputes arise, the first thing an employment tribunal will look at is your data. If you can show consistency, accuracy and transparency, you’re in a far stronger position.

If this all sounds like a lot of admin, it is. But HR software that tracks entitlements automatically can take the sting out of it, reducing both your workload and the risk of human error. If you’re looking for a good place to start, Employment Hero’s HR software can help you manage your team from onboarding to offboarding.

Competing with larger organisations has never been an easy task for small-to-medium enterprises (SMEs). Limited resources, smaller teams and tighter budgets often make it feel like the odds are stacked against them. Artificial Intelligence (AI) has arrived and is changing that, big time. 

Once considered out of reach, AI for small business is now an affordable, practical way to streamline operations, improve customer experiences and unlock growth. This blog explores how SMEs can use AI not just to keep up, but to compete (and win) in today’s fast-moving market.

Why small businesses need AI to compete in today’s market

For many SMEs, competing with larger organisations is a constant challenge. Limited budgets, smaller workforces and fewer resources can restrict growth opportunities and make it difficult to match the pace of big players. And while larger businesses have the luxury of being able to invest heavily in tech, marketing and staffing, SMEs have to stretch resources and get creative to keep up. 

At the same time, customer expectations are changing rapidly. In today’s digital-first world, consumers expect fast responses, personalised experiences and seamless online interactions. Delivering that level of service without a large team or big infrastructure can feel impossible. But SMEs do the impossible every day and there are now plenty of tools on the market to help them continue to do just that. 

But one of the biggest barriers faced by SMEs has been the widening technology gap. Large organisations pour millions into digital transformation, data analytics and automation, widening the competitive divide. This is where AI for small business closes the gap. By adopting artificial intelligence-driven tools, from chatbots and automating recruitment processes to predictive analytics, SMEs can access capabilities once reserved for corporations with massive tech budgets.

It’s important to remember that AI for small business is not about replacing people; it’s about enabling smarter, leaner and more agile growth. With an effective tech business strategy, SMEs can free up time from repetitive tasks, make better decisions faster and deliver the kind of customer experience that builds loyalty. 

Long story short, artificial intelligence levels the playing field, helping SMEs compete confidently in a market where agility and efficiency often matter more than size.

Key growth advantages AI gives to small businesses

With so many fads and passing trends, it’s easy to get swept up. But artificial intelligence is proving to be more than just the buzzword of the moment. It’s a practical tool that can bring genuine improvements to the way SMEs function. 

Still not convinced? Here are four of the most impactful advantages of AI for small businesses. 

Automating routine HR tasks to free up time and resources

For small teams, time is the most valuable resource. Too often, hours are eaten up by repetitive admin, scheduling meetings, processing invoices, handling HR paperwork or entering data into spreadsheets. Automation tools take these routine tasks off employees’ plates, allowing SMEs to operate leaner while reducing human error.

The result? Leaner operations and more breathing room for business leaders to focus on growth strategies rather than day-to-day admin. This shift makes artificial intelligence a cornerstone of business productivity, ensuring that limited staff can work on projects that directly drive revenue and innovation.

Smarter marketing with AI-powered tools

Marketing is one area where SMEs often struggle to compete with larger organisations. Big players have entire teams dedicated to content creation, analytics and customer segmentation. But the evolution of artificial intelligence levels the playing field. 

Tools like ChatGPT, Gemini and Jasper can help leaner marketing teams to ramp up their output through proof reading, content ideation and analysis. AI-driven email automation platforms can also segment audiences, score leads and predict which campaigns will perform best. What a game changer.

This means small businesses can deliver the same level of personalisation and customer experience as much larger competitors, without needing a big team. An AI business strategy built around marketing automation can help SMEs attract more leads, nurture stronger customer relationships and fuel business scalability.

Enhanced decision-making with AI insights

One of the most powerful applications of AI for business growth is in data analysis. Instead of relying on gut instinct or limited reports, SMEs can use tools to uncover insights that guide smarter decisions. Artificial intelligence can analyse sales patterns to improve forecasting, optimise inventory management and even recommend pricing strategies.

For example, small retailers are already using artificial intelligence to optimise their supply chains, reducing overstocking while avoiding shortages. This kind of intelligence was once only accessible to corporations with data science teams, but with today’s SaaS (software as a service) platforms, SMEs can tap into the same insights and scale their strategies with confidence.

AI-driven customer service

It’s no secret that customer service can make or break a business, but maintaining 24/7 support is rarely feasible for a small team. AI-powered chatbots and live support tools change the equation. By using natural language processing (NLP), these tools can answer common queries, resolve issues instantly and even escalate complex cases when needed.

For SMEs, this means providing around-the-clock service without hiring additional staff. Beyond efficiency, artificial intelligence powered service improves customer satisfaction and reduces churn by delivering fast, consistent support. In today’s experience-driven economy, this gives small businesses a crucial competitive advantage.

How AI helps small businesses scale strategically

Scaling is often one of the biggest hurdles for SMEs. Growth usually means hiring more people, expanding infrastructure or stretching existing staff to breaking point, all of which come with significant cost and risk. This is where AI offers small businesses a path to scale smarter, not harder.

Scaling without adding headcount

By utilising tech in a strategic way, SMEs can expand their capabilities without needing to immediately grow their workforce. From marketing automation to AI-powered HR and finance tools, SMEs can handle more customers, process more transactions and deliver better service without the overhead of additional salaries. This lean approach keeps operations efficient and preserves agility,  two qualities that give smaller organisations an edge over larger, slower-moving competitors.

Plug-and-play SaaS tools vs custom solutions

Gone are the days of needing a full development team to access new technology. The rise of AI-powered SaaS platforms has made advanced technology more accessible than ever. For most SMEs, plug-and-play tools like chatbots, email automation platforms or predictive analytics dashboards provide everything they need to compete. These tools are quick to deploy, affordable and don’t require in-house technical expertise.

Custom AI solutions, on the other hand, can deliver highly tailored functionality but often come with higher costs and complexity. For many small businesses, starting with SaaS solutions is the smartest AI business strategy, one that balances innovation with practicality.

Competitive agility vs operational bloat

One of the greatest risks of scaling is operational bloat,  growing teams, processes and overhead faster than revenue. Artificial intelligence helps SMEs avoid this trap by enabling business scalability without unnecessary complexity. By automating routine work and providing instant insights it ensures growth doesn’t come at the cost of agility.

In a market where speed, flexibility and customer experience are just as important as size, small business AI allows SMEs to stay nimble and competitive, even against much larger players.

How small businesses can start using AI today

Introducing something new can feel overwhelming, especially for SME owners who are already stretched thin. But the good news is that AI for small businesses doesn’t have to be complicated or costly. Today, there are countless user-friendly tools designed specifically to help SMEs adopt AI quickly, affordably and effectively.

Free and low-cost tools for early-stage SMEs

Tech adoption doesn’t need a large budget. Many AI productivity tools offer free trials, freemium versions or low-cost subscriptions, making them ideal for startups and small businesses. For example:

• ChatGPT offers a free version for content generation.
• HubSpot provides AI-driven CRM features at entry-level pricing.
• Tools like Trello and Notion now integrate AI assistants at affordable rates.

For early-stage SMEs, starting small with these tools is an effective way to experiment without significant financial risk.

Tips for choosing the right AI platform

When selecting AI tools, SMEs have a number of factors to consider, particularly given smaller teams, tighter budgets and you don’t have all day to figure out a tool. Here are some key questions you should ask when choosing a platform: 

• Ease of use: Does it integrate smoothly with your current workflows?
• Scalability: Can it grow with your business needs?
• Support: Does the vendor provide onboarding and training?
• Value for money: Are you paying for features you’ll actually use or for bells and whistles you don’t need?

The best AI business strategy often begins by focusing on one or two pain points,  like HR or payroll and then expanding into other areas once value is proven.

Risks and considerations

While AI for business growth is full of opportunity, SMEs should also be mindful of potential risks:

• Data privacy: Ensure tools comply with regulations such as GDPR.
• Bias: AI models can reflect biases in their training data, so decisions should always have human oversight.
• Regulations: Stay aware of evolving AI laws, such as the EU AI Act, to manage compliance.

By balancing innovation with responsibility, small businesses can embrace AI with confidence, building sustainable growth while protecting both their customers and their reputation.

Common myths about AI in small businesses

Despite its growing accessibility, many SME leaders hesitate to adopt AI because of lingering misconceptions. Let’s tackle some of the most common myths holding small businesses back from unlocking the benefits of AI for business growth.

“AI is only for big corporations”

For years, artificial intelligence was seen as a technology reserved for global enterprises with billion-dollar budgets. Today, that’s no longer true. From AI-powered marketing tools to affordable SaaS platforms, SMEs can now access the same capabilities as larger organisations, without the hefty price tag. In fact, many tech solutions are designed specifically for SMEs, making small business AI both practical and impactful.

“It’s too expensive or complex”

Another misconception is that artificial intelligence requires costly infrastructure or a team of data scientists. The reality is that plug-and-play AI platforms have made adoption simple and cost-effective. Free and low-cost tools, like AI chatbots, predictive analytics dashboards or automated CRMs, allow SMEs to get started with minimal investment. What’s more, these tools are built to be intuitive, so business owners don’t need to be tech experts to see results.

“AI replaces people”

Perhaps the biggest fear is that artificial intelligence will make jobs redundant. In truth, it’s designed to augment people, not replace them. By automating repetitive admin and surfacing data-driven insights, artificial intelligence frees up employees to focus on higher-value, strategic work. For example, instead of spending hours on manual HR tasks, teams can dedicate their time to more strategic activities. With the right AI business strategy, technology enhances human potential and helps SMEs scale without losing their personal touch.

Final thoughts: Winning with AI as a small business

For SMEs, the challenge has always been how to compete with larger organisations that have more people, more money and more technology. Artificial intelligence changes everything. With the right tools and an intentional AI business strategy, SMEs can work smarter, deliver exceptional customer experiences and achieve business scalability without sacrificing their superpower, their agility.

In a market that rewards speed, adaptability and innovation, small business AI isn’t just a competitive advantage, it’s becoming essential. The sooner SMEs embrace it, the sooner they can unlock the freedom to focus on what matters most; growing sustainably and serving customers better than ever before.

Not sure where to start on your tech journey? Why not begin by streamlining your employment processes? Save time on manual HR, payroll and hiring processes with Employment Hero. 

Our intelligent Employment Operating System takes the traditional isolated elements of employment and puts them all into one place. Find and hire top talent, onboard, manage complex payroll, stay compliant and more. 

When an employee hands in their notice, there’s more to consider than a simple goodbye. Employers in the UK have a clear set of responsibilities to manage during the employee leaver process, from calculating final pay and updating payroll to issuing key documents. 

And getting it right is not only important for compliance reasons, but also for the employee experience. In this blog, we’ll talk you through everything you need to know about employee leaver processes and end of employment payroll. 

Let’s dive in.

What is the employee leaver process in the UK?

The employee leaver process in the UK is a formalised set of steps that begins when an employee hands in their resignation and concludes once payroll, compliance, legal and operational tasks are complete. In short, it’s the process you, as a business owner or HR professional, need to follow to ensure an employee’s exit is smooth and compliant. 

Although it is crucial for both legal and financial accuracy, it’s also important for maintaining a strong reputation as being a good employer and creating a thorough offboarding checklist and experience.

Key steps in the leaver process

The employee leaver process can feel pretty complicated. So to make sure you don’t miss any important steps, here’s an outline of the essential actions you need to remember. 

1. Final day confirmation

• Agree and document the employee’s official last working day (considering contractual or statutory notice periods).

2. Collect company property

• Retrieve all assets such as laptops, phones, security passes, uniforms or credit cards.
• Remove or transfer access to IT systems, email accounts and business tools.

3. Notify payroll team

• Inform payroll of the leaver’s final date to ensure correct calculations of salary, accrued holiday pay, deductions and any redundancy/notice pay.

4. Issue final payslip

• Provide the last payslip with a full breakdown of pay and deductions.
• Include any additional payments due (e.g. bonus, overtime, holiday pay).

5. Report to HMRC

• Submit the leaver’s details through Real Time Information (RTI).
• Generate and issue a P45 form to the employee for their tax records and new employer.

6. Provide leaver documents

• Supply required documentation such as the P45, final payslip and any contractual or statutory notices (e.g. redundancy letter).
• Optionally conduct an exit interview to gather feedback and ensure a positive offboarding experience.

End of employment payroll: What you must do

When someone leaves your business, there are always so many HR and payroll related tasks to tick off the list. And end of employment payroll is a bit daunting. For business leaders, HR professionals and payroll professionals, you need to ensure that final pay and reporting are not just accurate, but also timely. 

The main tasks include:

1. Calculating final pay
   • Salary: Pay all earnings up to the leaving date.
   • Holiday Pay: Compensate for accrued but unused statutory or contractual holiday.
   • Bonuses, Overtime, Commission: Include any payments owed under the employment contract.
   • Notice Pay: Pay in lieu of notice (PILON) if applicable.
   • Redundancy Pay: Process statutory or enhanced redundancy payments if due. It’s important to note that statutory redundancy pay is tax-free up to £30,000. Any excess or enhanced redundancy pay may be taxable and subject to NIC.
2. Tax and NI calculations
   • Apply PAYE deductions correctly up to the leaving date.
   • Deduct National Insurance contributions on all taxable earnings.
   • Adjust for benefits in kind, loans or salary sacrifice schemes.
   • Ensure final reporting of benefits through P11D/P11D(b) or payroll.
3. Statutory payments
   • Some statutory payments (e.g. Statutory Maternity Pay or SMP, Statutory Sick Pay or SSP) may need to be processed or continue after leaving. SMP continues after leaving if the entitlement began before termination, while SSP ends when the employment ends. 
   • Redundancy entitlements must be calculated in line with employment law.
4. Real Time Information (RTI) submissions
   • Ensure the employee is marked as a leaver so it is picked up correctly in the FPS. 
   • Provide the employee with a P45 detailing their earnings and tax up to the leaving date.
   • Maintain payroll records for a minimum of three years after the tax year.

What paperwork is needed when an employee leaves?

Paperwork is a necessary part of HR and end of employment payroll. To make sure you aren’t missing anything, here are the main pieces of paperwork you need to complete during an employee leaver process. 

What is a P45?

A P45 is an official HMRC form given to employees when they leave a job. It shows:

• Total pay earned in the tax year so far.
• Income tax paid via PAYE.
• The employee’s tax code.

This allows the new employer to apply the correct tax deductions.

So who issues a P45? The employer, via their payroll system, is responsible for generating and issuing a P45 to their departing team member. It should be processed immediately after the employee’s final payroll is run. But if you’re using a modern payroll software, it will generate it automatically alongside the final payslip. 

Failing to issue a P45 can cause a range of complications for the employee moving forward, such as: 

• The employee’s new employer may apply an emergency tax code, leading to overpayments of tax.
• HMRC compliance issues may arise for the employer.
• It can cause delays in accessing benefits such as Universal Credit.

The leaving date must be included in the final full payment  submission to HMRC, which triggers the P45. The P45 must then be given to the employee as soon as possible after they leave.

What is a P46?

Historically, a P46 was used if an employee started a new job without a P45, to inform HMRC of their tax code and employment details. But since 2013, the P46 has been replaced by RTI (Real Time Information) submissions. The new starter checklist now serves the same purpose. 

In the days of a P46, an employer would issue it to HMRC. Now, new employees complete a new starter checklist and submit details via their first RTI submission. Whilst with P46’s the time this took depending on HMRC’s processing time, the RTI information is transmitted instantly when payroll is run. 

The long and short of it for businesses managing and employee leaver process is that: 

• Today, the P45 remains essential for leavers.
• The P46 is obsolete, replaced by RTI and the starter checklist.

Reporting leavers to HMRC

Understanding what needs to happen internally is one thing, but what about reporting to HMRC? This is an important part of the offboarding process and employers need to make sure that all payroll leavers are reported correctly through RTI. Doing so protects your business from penalties and helps you remain compliant.  

RTI Process

RTI reporting requires employers to report on their employees pay, tax and National Insurance contributions on every payroll. Therefore, it’s important that the information provided is always up-to-date. 

When someone leaves your company, their final working date must be included in the FPS made via payroll. This tells HMRC the individual is no longer on the payroll, preventing further tax or NI liabilities from being accrued incorrectly.

How to complete leaver information via your payroll system

Modern payroll platforms make the employee leaver process than ever before. But if you’ve never done it before or need a refresh, here are the key steps: 

1. Enter the employee’s final working day in your payroll software.
2. Calculate and process final pay, including holiday pay, bonuses or notice pay.
3. Generate the P45 through the payroll system; this is automatically populated with pay and tax information to date.
4. Mark the employee as a leaver on the FPS and submit it to HMRC.
5. Provide the P45 to the employee promptly after payroll is finalised.

Common mistakes when processing leavers

Even with an employee leaver process in place, errors can occur. Unfortunately mistakes can lead to compliance issues, employee dissatisfaction and extra admin headaches. And we know those are the last things you want on your plate. 

But knowing common pitfalls can help to prevent you from falling into them. So here are some of the most common issues faced when processing end of employment payroll:

Not submitting leaver information to HMRC

Forgetting to include the leaving date on the final Full Payment Submission (FPS) means HMRC records remain open, potentially creating incorrect tax or NI  contributions or obligations.

Issuing incorrect P45 Details

Errors in pay, tax deductions or tax code on the P45 can delay the employee’s transition to a new job or benefits and may result in emergency tax at their next employer.

Missing final pay adjustments

Overlooking holiday entitlement, overtime, bonuses or redundancy pay can lead to underpayments, disputes or claims of unlawful deductions. It’s important to keep in mind that if payments are due after the final payrun has taken place, then a payment after leaving process will need to be done in line with HMRC guidelines and a new P45 will not be issued. 

Overlooking tax code updates
If tax codes are not updated correctly before issuing final documents, the employee’s tax record may be inaccurate, causing reconciliation issues with HMRC.

Careful checks at each stage, especially payroll calculations and HMRC reporting, help prevent these errors and protect both the employer and the employee.

Integrating payroll and offboarding for a smoother leaver process

When it comes to the employee leaver process, payroll and offboarding go hand in hand. This is why so many businesses are starting to see the benefits of employee offboarding integrated with payroll. By syncing HR and payroll functions, the leaver process becomes faster, more accurate and less prone to errors. 

But this isn’t the only benefit of syncing payroll and HR processes, you’ll be pleased to know, there are many more. Including: 

• Single source of truth: When HR systems feed leaver details (like resignation dates, reasons for leaving or accrued holiday) directly into payroll, there is less duplication of work.
• Compliance confidence: Automated syncing ensures that leaving dates, final payments and HMRC submissions are completed correctly and on time.
• Better employee experience: Employees receive accurate final pay and P45s promptly, reducing stress during a transition period.

Admin errors are the bane of every business owner and HR manager’s existence, but having all employment functions in one automated  platform reduces the risks and makes everyone’s lives easier. Automation can help to reduce errors by: 

• Eliminating manual data entry that can lead to payroll discrepancies.
• Auto-generating leaver forms (P45) and flagging outstanding holiday or bonus pay.
• Ensuring leaving dates are reflected consistently across HR, payroll and compliance records.

Getting the leaver process right with Employment Hero

Managing the leaver process correctly is more than just an administrative task, it’s a critical part of maintaining compliance, safeguarding company data and ensuring a positive employee experience. 

Although dealing with employee leaver processes is another job business leaders and HR managers need to tick off their to-do list, the good news is you don’t need to face it alone. Software, such as Employment Hero’s Employment Operating System can help you to avoid errors and stay compliant when running end of employment payroll. 

To find out how Employment Hero can help your business, talk to an employment specialist today.

End of employment payroll FAQs