Know the pay date
Revenue requires pay and deductions to be reported on or before the date employees are paid. Build the working calendar around that obligation, with realistic time for inputs, checks and approval.
Give each change an owner
Starters, leavers, pay changes, leave and variable hours need an authorised source. Agree the information required, the cut-off and the person responsible for checking it.
Understand the scope
A payroll proposal should explain which preparation, reporting, payslip and payment-related steps are included. It should also record what the employer, accountant and any specialist advisers remain responsible for.
Include pension and benefit discussions
Pension arrangements, MyFutureFund where applicable, benefits and other pay elements can affect the payroll process. Discuss your actual circumstances rather than relying on a generic checklist or a marketing promise.
Keep official guidance close
Payroll requirements can change. Use Revenue and the relevant official pension information for current guidance, and obtain advice appropriate to your organisation.
A simple responsibility map
A useful payroll responsibility map answers six questions: who supplies a change, who checks it, who prepares payroll, who reviews the proposed output, who authorises it and who completes the agreed reporting or payment steps. The same person may hold more than one role, but the roles should still be named. Add a backup contact for planned leave or an unexpected absence. Record how a correction is requested and how the team knows the request was authorised.
What to ask for in a proposal
Ask for a written service description and the working calendar. Discuss the information you need to provide, the output you will receive, the fees and any items outside scope. If another accountant or adviser is involved, confirm their role and the permissions needed to share information. Where a requirement is specialist or uncertain, ask how it will be referred for appropriate advice rather than assuming payroll administration includes every type of advice.
When a pay element changes
A new allowance, benefit, pension arrangement or working pattern may need a different payroll treatment. Raise the change before it appears in payroll input, with the background and an authorised contact. Agree who checks the treatment and whether specialist advice is required. Record the decision and the date from which it applies so later payroll periods use a consistent instruction.