--- title: "Shadow payroll for accountants: four findings from our research" description: We asked accountants about shadow payroll. 93% believe their clients overpay, and 43% have clients who've been fined. Here's what else they told us. image: https://www.certino.com/hubfs/four-things-accountancy-cover.png --- [Skip to content](https://www.certino.com/blog/the-four-things-global-mobility-accountancy-teams-need-to-consider-in-an-increasingly-mobile-world#main-content) [![Certino Ltd. Logo](https://www.certino.com/hubfs/march-2021/globals/certino.svg)](https://www.certino.com/) ![](https://cdn2.hubspot.net/hubfs/234700/_nov_2019/globals/nav.svg) - [Home](https://www.certino.com) - [Platform](https://www.certino.com/platform) - [Managed service](https://www.certino.com/managed-service) - [About us](https://www.certino.com/about-us) - [Blog](https://www.certino.com/blog) - [Book a call](https://www.certino.com/book-a-consultation) [Blog](https://www.certino.com/blog)  /  [Global Mobility](https://www.certino.com/blog/tag/global-mobility) # Shadow payroll for accountants: four findings from our research ![](https://www.certino.com/hubfs/RICHARD-250.jpg) [Richard McBride](https://www.certino.com/blog/author/richard-mcbride) • 10 November 2022 • 3 min read ![Shadow payroll for accountants: four findings from our research](https://www.certino.com/hubfs/four-things-accountancy-cover.png) *Accountants face real challenges when managing shadow payroll for their clients. In 2022, Certino surveyed accountants about the global mobility ecosystem and their biggest pain points. Here are the four main findings.* ### 1. Errors are costing clients money Shadow payroll lets an employer meet its local payroll tax and reporting obligations by replicating, or "shadowing", the pay reported in the employee's home country. Getting it wrong is costly. Accountants working with global companies have the hard job of keeping clients compliant with tax rules in many countries at once. The research shows how often it goes wrong. **93% of accountants believe their clients have paid more tax than they need to when processing shadow payroll each month.** Overpaying is a financial loss, or at least a cash flow problem. But it's not the worst outcome. **43% of the accountants we surveyed have clients who have been fined because of shadow payroll miscalculations,** in some cases amounting to several thousand pounds. In the worst cases, incorrect payments can prompt tax authorities to audit an organisation's entire payroll in that country, including local employees. Fines and audits can damage a company's reputation and disrupt life for its employees. For global companies, this is a clear sign that accurate shadow payroll calculations are worth investing in. ### 2. The calculations are hard, even for experts The research also shows how demanding the calculations are: - **69%** said keeping up with constantly changing legislation and complex international tax was a big pain point. - **67%** said their biggest pain point was making sure calculations are accurate. - **58%** cited the time and the number of people it takes. Shadow payroll is complex and time-consuming, and many accountants need support from outside their own firm to manage it. That's where Certino helps, with a team of international tax experts and a platform that is easy to integrate and automates the calculations. ### 3. The challenge is growing Working patterns keep changing, and remote working is increasingly common. **49% of the accountants we surveyed agreed that organisations are becoming more global and moving employees between countries more often,** and **47% expect shadow payroll to become a bigger challenge for their clients over the next three years.** Demand is rising too. **38% have more clients looking for help with their shadow payroll,** and more than 4 in 10 were targeting it as a key area for growth in the following 12 months. That's encouraging. It means more businesses want to get shadow payroll right, so their employees can work where they want without unwelcome tax surprises. ### 4. Technology is the answer The findings are clear: traditional, manual ways of handling payroll data and compliance are slow and error-prone, and accountants need technology to help them deliver the accurate service clients expect. Working with a technology partner doesn't have to disrupt existing workflows. Certino's [API](https://www.certino.com/blog/the-api-the-product) plugs into the systems you already use, and automates shadow payroll calculations across multiple countries as your client base grows. That frees accountants to focus on the advisory work that adds the most value. ### Help your clients get shadow payroll right Firms can run calculations for clients on the [Certino platform](https://www.certino.com/platform), connect through the API, or hand the work to our [managed shadow payroll service](https://www.certino.com/managed-shadow-payroll). [Book a call with our team](https://www.certino.com/book-a-consultation) to see how Certino can help you help your clients. Share [mailto:?subject=Shadow+payroll+for+accountants%3A+four+findings+from+our+research&body=https%3A%2F%2Fwww.certino.com%2Fblog%2Fthe-four-things-global-mobility-accountancy-teams-need-to-consider-in-an-increasingly-mobile-world](mailto:?subject=Shadow+payroll+for+accountants%3A+four+findings+from+our+research&body=https%3A%2F%2Fwww.certino.com%2Fblog%2Fthe-four-things-global-mobility-accountancy-teams-need-to-consider-in-an-increasingly-mobile-world) ![](https://www.certino.com/hubfs/RICHARD-250.jpg) ### Richard McBride Richard founded Certino in 2017, after more than 25 years leading global mobility and employment tax programmes. He set out to replace spreadsheet-driven shadow payroll with one consistent, auditable calculation engine, and still brings that hands-on experience to how Certino is built. He's based in Dubai, UAE. [← All articles](https://www.certino.com/blog) ## More from the Certino blog [![alt](https://www.certino.com/hubfs/six-signs-managed-shadow-payroll-cover.png)](https://www.certino.com/blog/six-signs-its-time-for-a-managed-shadow-payroll-service) 13 October 2026   |   [Shadow Payroll](https://www.certino.com/blog/tag/shadow-payroll), [Process Change](https://www.certino.com/blog/tag/process-change), ##### [Six signs it’s time for a managed shadow payroll service](https://www.certino.com/blog/six-signs-its-time-for-a-managed-shadow-payroll-service) [![alt](https://www.certino.com/hubfs/where-ai-shouldnt-do-the-maths-cover.png)](https://www.certino.com/blog/why-we-dont-let-ai-do-our-maths) 09 October 2026   |   [Shadow Payroll](https://www.certino.com/blog/tag/shadow-payroll), [Technology](https://www.certino.com/blog/tag/technology), ##### [Why we don’t let AI do our maths](https://www.certino.com/blog/why-we-dont-let-ai-do-our-maths) [![alt](https://www.certino.com/hubfs/hidden-costs-of-shadow-payroll-cover-1.png)](https://www.certino.com/blog/the-hidden-costs-of-shadow-payroll) 30 September 2026   |   [Global Mobility](https://www.certino.com/blog/tag/global-mobility), [Shadow Payroll](https://www.certino.com/blog/tag/shadow-payroll), ##### [The hidden costs of shadow payroll](https://www.certino.com/blog/the-hidden-costs-of-shadow-payroll) Book a call ## Talk to a shadow payroll specialist A short call to look at how you run shadow payroll today and where Certino fits. 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