
Estelle Sherman
Associate Director and Head of Payroll at TC Group (TC SEM Limited), a UK accountancy and business advisory firm.
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Sep 18, 2026
Why Payroll Matters
2:41
2:48
2:53
3:00
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2:39PimHOST
Could you elaborate on that a little bit?

Estelle ShermanGUEST
So what everybody does know about payroll is we all receive a paycheck at the end of the month and a payslip.

Estelle ShermanGUEST
Otherwise we wouldn't be here, would we? So, yes, so everybody knows that there is payroll.

Estelle ShermanGUEST
But as you say, the context behind it, people don't really think about what goes into that.

Estelle ShermanGUEST
So from a compliance perspective, you'll be looking at things like national minimum wage.
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6:47PimHOST
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?