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One federal government, fifty different states, and thousands of localities — each with its own tax rules and nuances to consider.
Sound complicated? For most US-based payroll professionals, that’s just a day in life. But for some, even that challenge isn’t enough. Some take it a step further with something more ambitious: Global payroll.
Meet Walter Lui, Global Payroll Director at Criteo, the commerce media company that enables marketers and media owners to drive better commerce outcomes. For Walter, the learning never stops. And when it comes to processing payroll for a global team, there’s certainly no shortage of learning opportunities and challenges to rise above.
We caught up with Walter to talk about his professional beginnings, the adventure of global payroll, artificial intelligence, and more.
You’re a payroll veteran. How’d we get here? Was it the plan all along or a happy accident?
I wouldn’t be honest if I told you payroll was always part of the plan. Like most payroll professionals, I kind of fell into it. I started my career in my early twenties as a payroll administrator at Ambrose Employee Group, a professional employer group. That was my first real role in payroll and my first direct exposure to the business.
I wasn’t overwhelmed, probably because I didn’t know what to expect then.
I had some great mentors early on, and what drew me in was how payroll is constantly evolving. I wasn’t overwhelmed, probably because I didn’t know what to expect then. There’s always more to learn, more to understand. That curiosity grew into passion, and that passion has kept me going ever since.
So, love at first sight?
It definitely wasn’t love at first sight. I was just looking for a career direction. I had a finance degree and was working part-time at Morgan Stanley as an admin. They brought me on full-time after I graduated, but that wasn’t really what I wanted long-term. It was more of a stepping stone than a defining career move.
When I joined Ambrose, I didn’t know what payroll involved. But as I started digging in, I realized how much there was to learn. I liked the challenge. I liked the structure. That’s what kept me in it.
You mentioned “passion” earlier. What is it about payroll that speaks to you?
For me, it’s the responsibility. There’s a definition of “done right” in payroll — there’s a benchmark, a blueprint — and I love that. It doesn’t mean we have to be rigid, but it does mean we need to be consistent, accurate, and thoughtful.
You can’t take what you know from domestic payroll and apply it globally — every region has its own rules, culture, and processes.
I also appreciate the perspectives of different types of employees. Whether someone’s hourly, salaried, an executive, or based in a completely different country, there’s always something to consider. I spent most of my career in US payroll before moving into global payroll at Criteo, and that greatly expanded my horizons. There’s just so much to learn, and that keeps me engaged.
Not a competition, but…US vs. global payroll, which is harder?
I wouldn't say one is harder than the other. It’s more about what you’re interested in. They’re very different. US payroll is complex, but global payroll adds a layer of diversity that really drives my curiosity.
You can’t take what you know from domestic payroll and apply it globally — every region has its own rules, culture, and processes. And I’ll say this: Criteo is a very diverse company, and the culture here is so vibrant that it embraces its global intricacy. That’s part of why I love working here.
Payroll is high-stakes. When things go wrong and employees come to you, how do you stay calm under pressure?
Like with any job, when there’s a challenge, you have to stay composed. That’s even more important in payroll because you’re dealing with people’s paychecks. When someone has a question, or something doesn’t look right, you must be able to explain what happened — and whether it’s an actual error or something that needs more communication.
My profession can be described as ‘C’est la vie de la paie’ – which translates to ‘It’s a payroll life.’ It is part of my DNA.
We also have to be mindful of how we communicate. Payroll has a lot of jargon, and employees don’t always understand it — and that’s okay. It’s on us to explain things clearly. That’s why having resources like self-service tools, good documentation, and strong processes is so important. Those things reduce payroll inquiries and improve the overall experience.
On the flip side, what are your happy moments?
Honestly? Today’s payday for the US, and I haven’t had any escalations. So that’s a good day! No news is good news in payroll. When people get paid and there aren’t issues, that brings me pride.
And I genuinely love what I do. It’s a big part of my life. As I am currently working for a French company, my profession can be described as ‘C’est la vie de la paie’ – which translates to ‘It’s a payroll life.’ It is part of my DNA.
Like you said, no news is often good news. Payroll can be a bit invisible until something breaks. Do you ever feel unseen in that respect?
Not really. I understand the importance of payroll in any organization. If you understand your role and purpose, you won’t feel underappreciated — even if you’re not always in the spotlight.
The hard part isn’t change itself, it’s understanding the impact of that change.
That said, if you’re someone who needs a lot of external recognition, payroll might not be the right path. We don’t usually get a ton of attention. And that’s okay. Everyone’s motivation is different.
What’s frustrating you and your peers right now?
One of the most challenging parts of payroll is adapting to change, whether that’s compliance, legislation, or internal policy. The hard part isn’t change itself; it’s understanding the impact of that change. How does it affect the company? The employee? Payroll’s job is to make sure we adapt the right way, stay compliant, and avoid penalties. That takes experience and a lot of planning. As a payroll professional, it is our responsibility to ensure these changes are incorporated and factored into business processes.
Let’s talk about innovation, specifically with respect to technology. Is anything out there giving you hope?
Definitely. Technology and AI are exciting. We’ve seen a lot of progress in payroll systems over the past couple of decades, and now we’re looking at ways to make things smarter and more efficient.
AI is a hot topic, and yes, people have concerns. But I don’t see AI as replacing payroll jobs. I see it as enhancing what we do. It can help streamline, validate data, and reduce manual work. That gives us more time to improve processes, support employees, and elevate our role.
If AI took a few things off your plate, what would you want to do more of?
I’d focus on process improvements and employee experience. If we’re not constantly in “firefighting mode,” we can think and act more strategically. We can improve documentation, build better self-service tools, and partner more closely with HR, Finance, IT — whoever we need to.
What we do matters. Don’t forget that.
Payroll doesn’t exist in a vacuum. It takes a village. AI gives us the capacity to work more like strategic partners and less like task machines.
Looking back, what advice would you give someone just starting out in payroll?
First, recognize that payroll is a privilege. We have access to sensitive, personal information. You have to be diligent, accurate, and thorough.
Second, be curious. Ask questions. Don’t be afraid to learn. You won’t know everything at first, and that’s okay. The more you ask, the more you grow.
And finally, communicate clearly. Make sure people understand what you do and why it matters. That will take you far in this profession.
Payroll requires discipline, dedication, and attention to detail. Whether it's in-house, outsourced, or hybrid — it’s still complex. It takes a village to get it right. What we do matters. Don’t forget that.
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