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Estelle Sherman

Estelle Sherman

Associate Director and Head of Payroll at TC Group (TC SEM Limited), a UK accountancy and business advisory firm.

Sep 18, 2026

PimHOST
2:39
Could you elaborate on that a little bit?
2:41
So what everybody does know about payroll is we all receive a paycheck at the end of the month and a payslip.
2:46
Yes, luckily.
2:48
Otherwise we wouldn't be here, would we? So, yes, so everybody knows that there is payroll.
2:53
But as you say, the context behind it, people don't really think about what goes into that.
2:58
So there are many things.
3:00
So from a compliance perspective, you'll be looking at things like national minimum wage.
PimHOST
6:47
Is there, is that like a tipping point that is like, you know, up to 12 employees, it makes sense to outsource and then you should do it in-house or is it 20? Is there a particular number? Or even as a really big company, it doesn't make sense to outsource? How?

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