Pretty Me Co & Impact Fashion: Merger Of Payroll Departments

Current costs of running payroll systems

Pretty Me Company Ltd & Impact Fashions: Merger of Payroll Departments

The aim of this project is to develop a simulation of the payroll merger between Pretty Me Company Ltd and Impact Fashions. The report would be prepared post examining the current costs of running payroll systems in both companies and would explore how the merger of the system would an impact on those. The report would monitor the key performance indicators in the process and would develop a merger project plan to make changes in a way that have a positive impact illustrated by these KPIs. This would help in learning how payroll processes work and how they can be merged with another company with different structures and processes such that the merger challenges are taken care of and the resulting performances are improved. The report would identify the risks that may be caused as a result of merger and present a plan to overcome them. Specific activities that would be involved in this research include assessment of the project activities, comparison between he potential savings as well as costs before and after the merger, exploration of the implications that would be caused on the staff as a result of the merger, identification of risks associated with processes, and provision of recommendations based on the study for a successful merger.

The Pretty Me Company Ltd is a clothing store that runs a chain of 39 clothing shops across south of England. There are currently 500 employees associated with the shops and the Head Office of the company that is set up in Salisbury. Impact Fashions is the sister company of Pretty Me that also sell clothes at the lower end of the market. Impact Fashions has its headquarters in Glasgow that comprises of 60 employees along with 300 other employees working in 36 shops of the company. The project includes the mergers of the payroll department of Impact Fashions with Pretty Me Company Ltd. The reason behind the merger is the enhanced number of errors and frauds in an overdue audit conducted at Impact Fashions. The project shall be completed by 23^rd July 2018.

Pretty Me Payroll 

Total number of employees = 500 (approx.)

Let’s suppose for example:-

	Description	Weekly/ 4weekly	Annual Salary	No of Staff	Salary Per year	Salary Per  month
Monthly	Shop managers		£   12,000.000	43	£ 516,000.00	£ 43,000.00
Monthly	Head office staff		£   18,000.000	75	£1,350,000.00	£ 112,500.00
4 weekly	Shop Staff	£ 500.000		372	£ 26,071.60	£ 2,172.63
Weekly Average Staff for Costing	Casual Staff	£ 100.000		23	£ 119,928.90	£   9,994.08
					£ 2,012,000.50	£ 167,666.71

Pretty Me Payroll staff salary is as follows:

Pretty Me
Staff	Salary	Per month
Payroll Manager	£35,000.00	£2,916.67
Payroll Assistant No. 1	£23,400.00	£1,950.00
Payroll Assistant No. 2	£19,800.00	£1,650.00

The payroll assistants work around 208 hours of overtime in a year and is paid at time and a half. This will equate to an hourly rate of 11.967 for assistant 1 and 10.128 for assistant 2.

Potential impact of merging payroll systems

Assuming they both work the same no of hours of overtime (104 hours each) this will amount to a yearly gross total of £3,446.90

From above it can be concluded that in a year, Pretty Me spends around £81,446.90 gross on 3 payroll staff alone and if above mentioned assumptions on salaries of other resources are taken into consideration then the annual gross salary for all staff comes to £2,09,000.50 .This is besides the costs of overtime and on-costs of managers and other staff. If the on-costs are also included then there will be around 30% additional costs.

Besides these costs, there are bank charges and computer costs.

Computer cost	1200/system
Annual maintenance	3840
Bacs	263

Bank charges
Cost 1	10p/item
cost 2	5/transaction
timesheet	6/thousand
Self-seal	47/thousand
Paper	1500

Postage
4-weely staff	1.45/delivery
Weekly staff	500
Shop manager staff	65p/letter

So, it can be observed that all these can add up to over 2 million pound and with every 3 years there is an additional renew charges on computer and other components.

For Impact Fashion the cost is low but major cost lies in relocation:

Impact fashions
	Head Office	60	Monthly	Bacs
	Other	29	Weekly	Bacs

Relocation cost
Deboarah	20000
Her husband	25000

The objective of any payroll system is to pay the employees of the company on time and maintaining the accuracy. Each company may have a different structure and processes to a payroll system. When a merger takes place between two payroll systems, HR workers would have to work hard to bring out synergies between the two systems such that the processes used by the two companies complement each other when merged. However, this presents a variety of challenges that companies would be facing while handling the merger activities. The initial challenge would in merging the governance structure that would differ and would need leaders to adapt to the change of control. A senior leader who could be responsible for taking in charge in a company before merger may have to start listening to another leaders post-merger which can cause conflicts and resistance in leaders.

Another major challenge would be the chaos that would be created because of the fact that two companies may be using different systems for managing payroll. Service structures, monitoring systems, benefit programs, and payment structures would not be aligned with each other so combining them can be very challenging.  This would need a company to make an assessment of the cost of misalignment and developed a roadmap for smoother integration so that these costs are reduced and consolidation is achieved.

Besides the operational differences, the companies would also face a pressure for bringing harmony mainly because of introduction of technologies that may happen post a merger, legislation that would demand protection of laws of equal pay and anti-discrimination, and the changes in the personnel administration that would affect the cost of integration.

Key performance indicators to monitor

An integration can happen either horizontally or vertically. Horizontal merger is often the case when two systems belonging to  single company are to be merged. The challenges in such a merger are less as their would be less modifications in the payroll or HR policies as they may belong to same industry  and may have some similar structures. Vertical integration happens between companies having different cultures or may even be from different industries. In such a merger, new terms and policies may have to be formulated replacing all the old systems (Fuchs, Joseph, Mansfield, Seliga, & Usdin, 2017).

In an HR or payroll integration project, major challenges would be related to people including due diligence, cultural modifications, communication issues, legislation procedures, job evaluation, payment grades and benefits, retention and redundancy. Thus, all these areas have to be explored and assessed to consider the impacts of integration and a plan is made accordingly to ensure that the challenges related to each of these areas are taken care of in the plan (Geddes, et al., 2017).

In a payroll system merger, a major challenge would arise because of the differences that may exist between the pay structures of the staff and contract workers in two companies. A smaller organization may have employees working on similar profiles as the big organization but would be getting less pays. These relative pay differences have to be explored and plans to be made to resolve potential conflicts that can arise if the differences stayed. Corporate perspectives need to be evaluated again and accordingly to this, changes may be made in the salary structures. In any new structure, the employees should be kept at least at the level they already were. Job evaluation can be done based on which a harmonized payroll structure may be created. An example of such a move is South Glouchestershire Council that created the Hay Scheme to cover it’s existing employees as well as to new employees post payroll consolidation.  In the merger of Texas DIY with Store staff payrolls, an alternative approach was taken by extending the pay structure of Store staff to the DIY staff which meant the pay settlements for the DIY staff became higher (Suff & Reilly, 2007).

Handling any merger activity can be processed using project management methodologies as they would make things more organized such that a solid plan can be laid for consolidation. Thus, it is essential to also explore how project management frameworks may be used for the case of a payroll merger project (Haugan, 2011).

Merger project plan development

A project management framework illustrates the guidelines and best practices as specified in PMBOK and ISO 31000. The management methodologies, such as PRINCE2, agile methodologies for project management, Waterfall methods etc. provide the steps for adequate execution (Deeprose, 2002).

With project management guidelines applied, a merger project can be divided into numerous project management phases as listed in the table below.

Project phase	Practices
Initiation Phase	Development of project charter	Analysis of business case
Planning Phase	Start-up meeting Identification of project stakeholders Identification of project resources Project scope Critical success criteria Identification of project requirements (Ponnappa, 2014)	Project limitations Allocation of duties Project communications Assignment of schedule Identification and analysis of risks Project budgeting
Execution Phase	Team discussions and meetings Treatment and updates on risks Request for Proposal Management of project changes
Control Phase	Status tracking and reporting Management of project scope
Closure Phase	Closure of project contract Lessons acquired and reflection Project documentation Team celebrations

The project life cycle of any project irrespective of its size, methodology applied, and framework used has four primary stages. These phases include initiation, planning, execution, and closure. Each of these stages has their own set of milestones and outputs as shown below.   

Life cycle Phase	Activities	Outputs	Milestones
Initiation Phase	Development of project charter Authorization process Service agreements and concepts	Project charter document Cost estimations – values Allocation of Project Manager	Decision on the project
Planning Phase	Development of project plan Feasibility analysis Project appraisal Planning activities	Results of feasibility Permits Design of project appraisals Project design Procurement design	Review of the outputs Recommendation on the authorization Approval for subsequent stages of the project
Execution Phase	Work orders and processing Project Design Acquisition tasks Project Delivery	Product Results Documents	Review on the project deliverables Approval on implementation
Closure Phase	Approval of project deliverables Final reporting Transfer of facilities SOPs Closure and completion report Commissioning process	Closure report Lessons acquired Team closure and deallocation	Post implementation project review Review on the project changes Review on succession Decommission process

The set of policies provide the guidelines for the project and the execution steps are provided by the procedures. The examples of the policy statements and the procedural steps have been shown in the table below. There are a few steps that shall be followed for the purpose of standardization. These include assessment of the requirement, research process on the policies, documentation processes, submission, approval, sharing & communication, implementation and review process (Pinto, 2015).

Standardisation Steps	Activities
Identification of the requirements	Listing of the Problem Statement Listing of the adjustments that shall be made
Research	Listing of the policies similar in nature Stakeholder identification
Documentation of the Policies	Development of templates Definition of terminologies
Consultation	Stakeholder identification and consultation Changes in the draft as per the stakeholder comments
Policy submission	Submission of draft policy after inclusion of all the comments
Approval	Submission of project proposal
Communication and implementation	Implementation of the processing along with the communication plan
Review	Review of the documents

Knowledge sharing mechanism can be used and applied for the management of the knowledge sets that are generated in an organisation. The first step in the process is the development and setting up of a database where knowledge shall be stored and shared. The information on the knowledge sharing processes and practices that shall be adopted for enhanced learning is stored in a table. The set of these practices can be formal, such as development of the database, development of training plan, flagship process, etc. The informal set of methods include collocation, development of the matrix structure for knowledge sharing and likewise.

In the project life cycle, it is possible to assign the roles and responsibilities to varied people and it may be altered as well (Turner, 2010). It shall start with the development of governance structure along with the project approval. The next step shall be project planning phase. The third step is the execution phase in which status reports are developed for tracking of the progress and the risk register is developed and constantly updated. The lessons acquired are also put in a log which is updated by the Project Manager. During the project closure phase, a closure/completion report is prepared and the lessons acquired are recorded. The project sponsor carries out the post implementation review for the project.

Risks associated with the merger

The first step to planning the new merger or consolidation would be gathering information about the existing structures of the two merging organizations. In order to gather information, a planned and structured input from relevant components such as human resources, legal, tax, finance and IT is required. The fact-finding phase involves getting answers for following questions:

• What is the jurisdiction under the scope of which given merger scenario both the companies operate?
• Where are the revenues generated/bound?
• Where are the taxes paid?
• What are the attributes of tax being paid?
• What are tangible assets?
• What are intangible assets?
• What are the current transfer pricing policies?
• Are the staff being paid in cash or by cheques?
• How does the hand-over and take-over of role planned?
• Which processes are critical for the payroll department?
• Which processes can be put on hold without delaying the salary payment?
• How does the payroll departments in both companies communicate information to other departments such as HR?
• Are there any security measures followed in the companies?

The merger which involves creation of new 15 posts may include following resources:

• Payroll consultant – This resource shall guide through the implementation of an integrated system which shall take data from both the existing payroll systems and produce output accordingly.
• Payroll Manager – Pretty Me already has one payroll manager but Impact Fashion does not have so either an existing staff may be promoted or a new resource shall be hired to understand the intricacies of working of Impact Fashions working.
• Payroll Assistant – This resource shall look after all bank reconciliation related issues and monitor bank charges.
• Implementation team (Contract basis) – The project implementation will be carried out by the project team members. Project Manager will be the resource responsible and accountable for the implementation of the project. The Project Manager will prepare an implementation plan and the process of implementation will be done in a phased manner as per the implementation plan (Andersen and Vaagaasar, 2009). The implementation process will be done in a series of phases as planning, execution, control, and closure. The Project Manager will prepare the implementation budget and schedule and will also allocate the duties to all the other resources in the project team. The communication and information sharing mechanisms will also be managed by the Project Manager. The developer will also be involved in the process of implementation and will be responsible for the execution phase of the same. There may be a few changes that may come up during the execution phase of the implementation process. All of such changes will be managed by the developer and the change reviews will be done by the Project Manager.  
• Data migration team – The database team will comprise of the Database Administrator, Data Analyst, Data Expert, and Database Associate. The Database Administrator will be the primary resource responsible for ensuring that the migration of the data sets is smoothly carried out. The user management, controlling of the user permissions and access rights will also be done by the database administrator. There may be several security risks and attacks that the data sets may be exposed to during the migration of the same. In case of the occurrence of these attacks, the data properties may be compromised and there may be issues with integrity of the data sets as well. The Database Administrator along with the Data Expert will be responsible for handling, preventing, and controlling these risks and attacks during the process of migration of the data sets. The data analyst will make use of the automated analytics tools to identify the trends and patterns that may be used in the process of migration. The database associate will perform the necessary set-ups for the migration of the database and the data sets.
• Trainer – The employees and the end-users will be required to be trained on the new system. The task will be performed by the trainer. The training plan and training schedule will be prepared by the trainer as per the availability of the employees and the resources. The training plan and modules will be designed as per the basic and advanced knowledge of the system. The conduction of the training process will be done by the trainer and all of the queries regarding the system will be resolved in the sessions. There will be several changes that will come up for the resources with the introduction and implementation of the new system. The absence of training sessions will lead to the enhanced probability of operational risks and errors. The trainer will provide and arrange for the training sessions to ensure that such errors and risks do not take place.

The merger would cause major impacts on the staff as they would be used to working in different ways and getting paid through different processes. The Pretty Me runs a payroll system that works monthly, four weekly and weekly with majority working on monthly payroll while Impact fashion works more on the weekly payrolls.  The merger is going to make some of the employees lose their jobs from the Impact fashion while others would have to face a change in the way they are paid. A high resistance is thus expected to be seen in the employees who would first be afraid of losing their jobs and would then be worried about how the changes would impact their earning and would also cause inconvenience to them because of changes made.

The working situations of the employees would also begin to change with the addition of new employees for monitoring the work involved in making the changes after the merger. The reporting structure would change and so would the payroll systems in Impact Fashion. Also, the HR staff of Pretty Me would get loaded with the weekly payroll work and would require assistance from new inexperienced employee which can cause conflicts and challenges in adoption.

The change would no doubt put everyone into a stressful situation because of increase in work and learning to adapt to the newly created environment. A way to overcome these difficulties is by hiring new staff for support and also, keep the staff motivated by showing them that the results in the long run would be better for the company and for them. 

After, employees of both the companies are to work together and under new management. For payroll staff, there will be an additional requirement of training to be given on new integrated system. Hence, a detailed training plan will be prepared which shall include the areas to be covered, focus of the area and estimated number of hours. The training plan shall include a detailed walkthrough of the system in the form of training manual. Along with this, the screens of the proposed system shall have a “help” section to find out what to is the next step.

Challenges in integrating two different payroll systems

A systematic and streamlined approach will be used by the project team to identify and manage the risks related with the project. The risks with highest impact and with increased likelihood are mentioned along with the schedule so that the prevention measures may accordingly be taken. The updates on the risks are shared and communicated with the internal and external stakeholders through team meetings. The reporting activities shall be carried out by the Project Manager along with the other team members. The assessment of the risk factors and treatment strategies shall be analysed and the scope for further improvement must also be highlighted (Ponnappa, 2014).

Crawford Slip method has been used for risk identification which is a common and effective approach for information gathering and analysis. A small slip is shared with the meeting attendees and the suggestions on a particular question are written on the slip.

• Completion of the project within the estimated budget
• Completion of the project prior to the due deadline
• Completion of the project with lesser number of resources
• Over-engineered system
• Reduction in taxes to be paid due to increase in revenue
• Management of investment with increased aggression
• Decreased use of desktops by the staff
• Enhanced functionalities in the system
• Early submission of deliverables
• Unwillingness of the staff to move to other devices
• Enhanced system flexibility
• Difficulty to the staff to cross security points
• Over-burdening of data warehouses.
• Over-analysis of the information sets
• Bring Your Own Devices (BYOD) scheme by the resources

Risk Prioritization (Hallows, 1998)

Risk Name	Risk Level Scale of: very low, low, med, high, very high	Impact Scale of: very low, low, med, high, very high	Combined rating
Unavailability of the requirement analyst	Low	High	Med	Pro-active: Notice to the other projects for the requirement of the resource Reactive: Urgent knowledge transfer and sharing sessions
Unavailability of the experts	Low	High	Med	Pro-active: Notice to the other projects for the requirement of the resource Reactive: Urgent knowledge transfer and sharing sessions
Unavailability of the system analyst	Low	High	Med	Pro-active: Notice to the other projects for the requirement of the resource Reactive: Urgent knowledge transfer and sharing sessions
Enhancement in subscription fee of the software	Low	Low	Low	Pro-active: Enough liquidity in the project funds Reactive: Use of open-source alternative
Unavailability of the coder/programmer	Low	High	Med	Pro-active: Notice to the other projects for the requirement of the resource Reactive: Urgent knowledge transfer and sharing sessions
Unavailability of the database resource	Low	High	Med	Pro-active: Refer to the resumes of DBAs in the company records Reactive: Urgent knowledge transfer and sharing sessions
Faults/failure in network	Med	High	High	Pro-active: Replacement parts in the buffer Reactive: Urgent replacement by the third-party vendors
Faults/failure of hardware	Low	High	Med	Pro-active: Replacement parts in the buffer Reactive: Urgent replacement by the third-party vendors
Delayed acceptance testing by the users	High	High	Med	Pro-active: Test plan in place Reactive: Meeting with the client
Delayed user reviews	Low	High	High	Pro-active: Client communications Reactive: Information to the sponsors
Unavailability of the tester	Low	High	Med	Pro-active: Notice to the other projects for the requirement of the resource Reactive: Urgent knowledge transfer and sharing sessions
Improper functioning of test environment	Low	High	Med	Pro-active: Test prior to project start-up Reactive: Backup on the test server
Unavailability of leads and business analyst	Low	High	Med	Pro-active: Notice to the other projects for the requirement of the resource Reactive: Urgent knowledge transfer and sharing sessions
Operational issues in production system	Low	High	Med	Pro-active: Test prior to project start-up Reactive: Backup on the test server
Completion of the project within the estimated budget	Low	High	Med
Completion of the project prior to the due deadline	Low	Med	Low
Completion of the project with lesser number of resources	Very Low	Med	Low
Over-engineered system	Med	High	High
Reduction in taxes to be paid due to increase in revenue	Low	Med	Med
Management of investment with increased aggression	Low	Med	Med
Decreased use of desktops by the staff (Fowler, n.d.).	Med	Very High	High
Enhanced functionalities in the system	Low	High	Med
Early submission of deliverables	Very Low	High	High
Unwillingness of the staff to move to other devices	Med	High	High
Enhanced system flexibility	Med	Very High	High
Difficulty to the staff to cross security points	Med	High	High
Over-burdening of data warehouses.	Low	Med	Med
Over-analysis of the information sets	Very Low	Med	Med
Bring Your Own Devices (BYOD) scheme by the resources	Low	Med	Med

The communication plan provides the framework through which the members of the project team and the project stakeholders communicate. It acts as communication guideline in the project and it updated with the project changes. The role of the resources and the stakeholders is specified in the plan along with a communication matrix. The matrix comprises of communication needs and ensures that the meetings serve their respective purpose (Heerkens, 2015).

What information to be communicated	Target audience	When	Methods of communication	Provider
Milestone report	Employees	Per month	Project meeting	Project manager
Project Status Report	Project Sponsor	Per week	Email	Project manager
Team progress report	Project manager and Sponsor	Twice a week	Project meeting	Team members
Conflicts report	Project Sponsor	Per week	Project meeting	Project manager
Escalation report	Employees	As per the need	Project meeting	Project manager
Change Requests – Approved	Employees	At any time	Project meeting	Project Sponsor

WBS	Task Name	Duration	Start	Finish
1	Payroll Department Merger	155 days	Mon 18/12/17	Fri 20/07/18
1.1	Start-up Stage	64 days	Mon 18/12/17	Thu 15/03/18
1.1.1	Business Case of the Project – Introduction	2 days	Mon 18/12/17	Tue 19/12/17
1.1.2	Kick off Meeting	1 day	Wed 03/01/18	Wed 03/01/18
1.1.3	Literature Review 1	5 days	Mon 08/01/18	Fri 12/01/18
1.1.4	Literature Review 2	5 days	Mon 12/02/18	Fri 16/02/18
1.1.5	Literature Review 3	4 days	Mon 12/03/18	Thu 15/03/18
1.1.6	Milestone 1: Project Brief	0 days	Thu 15/03/18	Thu 15/03/18
1.2	Planning Stage	34 days	Thu 05/04/18	Tue 22/05/18
1.2.1	Determination of Project Methodology	2 days	Thu 05/04/18	Fri 06/04/18
1.2.2	Data Gathering – Group Discussions	2 days	Thu 05/04/18	Fri 06/04/18
1.2.3	Data Gathering – One on One Interviews	2 days	Thu 05/04/18	Fri 06/04/18
1.2.4	Data Analysis	4 days	Tue 08/05/18	Fri 11/05/18
1.2.5	Contingency Planning	2 days	Thu 17/05/18	Fri 18/05/18
1.2.6	Budget and Schedule Determination	2 days	Mon 21/05/18	Tue 22/05/18
1.2.7	Milestone 2: Project Plan	0 days	Tue 22/05/18	Tue 22/05/18
1.3	Execution Stage	14 days	Tue 29/05/18	Fri 15/06/18
1.3.1	Testing & Compatibility Analysis	1 day	Tue 29/05/18	Tue 29/05/18
1.3.2	Data & Services Migration	1 day	Wed 30/05/18	Wed 30/05/18
1.3.3	Efficiency Checks	5 days	Mon 11/06/18	Fri 15/06/18
1.3.4	Reviews & Audits	5 days	Mon 11/06/18	Fri 15/06/18
1.3.5	Milestone 3: Migration Plan	0 days	Fri 15/06/18	Fri 15/06/18
1.4	Control & Closure	13 days	Wed 04/07/18	Fri 20/07/18
1.4.1	Conclusions	3 days	Wed 04/07/18	Fri 06/07/18
1.4.2	Recommendations	3 days	Wed 18/07/18	Fri 20/07/18
1.4.3	Closure Report	3 days	Wed 18/07/18	Fri 20/07/18
1.4.4	Milestone 4: Closure Report	0 days	Fri 20/07/18	Fri 20/07/18

Conclusions

The study found that the two companies Pretty Me and Impact Fashions were more or less from the same industry and hence, a horizontal integration would take place when their payroll system had to be consolidated. However, it can still be challenging for the merger as it would need leaders to bring in many synergies by overcoming the problems that would be appearing because of the individual differences in the was two companies operated, differences in the salaries of the people. However, despite the differences, with some synergies achieved, the combined deal could be profitable for the combined entity. The lay off of some employees and addition of new for consolidation would, balance the funds in the long run and would bring the company mutual profitability. There would also be operational benefits as the company would be able to increase its portfolio as well as take benefits of the capabilities of each other to achieve strategic objectives.

Based on the study above, certain recommendations can be made for the merged entity that would make the entity carry out an effective consolidation of the payroll accounts. These include:

• As the levels of the salaries of the employees working in two company are different, the jobs of all the employees should be studied and accordingly, a new salary structure should be formulated that would be satisfactory for both teams. In the process, the company must ensure that none of those employees retained are earning lesser than what they used to earn earlier as their income.
• Leadership structure would change and it would depend on their capacities and influences to smoothly bring the change even at the lower strata and thus, company should take efforts to keep the leaders motivated and satisfied with the move so that a supportive environment can be created to bring results.
• Additional staff must be hired in order to carry out the work of consolidation and a permanent expansion of team handling weekly salaries may be needed to reduce the workload of the existing staff.

References

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