This Payroll edition of Fresh Perspectives is your window on the world of payroll. Discover how organisations are managing cost pressures and workforce complexity, keeping pace with changing regulation, and making use of automation and real-time reporting. To inform it, we commissioned a survey of 205 C-suite executives, senior leaders and payroll decision-makers, and drew on the experience of Finance Directors and payroll leaders across Azets. The research was conducted in May 2026 across the UK, Ireland, Denmark, Finland, Norway, and Sweden.