Effective Date: 01 January 2026
These Terms and Conditions govern the provision of payroll services by Smart Payroll Service (“we”, “us” or “our”) to our clients (“you” or “the Client”).
By engaging Smart Payroll Service to provide payroll services, you agree to these Terms and Conditions.
Smart Payroll Service provides payroll services to businesses and private household employers in Ireland.
Our services may include payroll processing, payslip preparation, Revenue payroll submissions, starter and leaver processing, payroll reports, year-end payroll processing, pension payroll administration where agreed, employer registration support, and other payroll-related services agreed with the Client.
The services provided will be limited to those agreed with the Client.
The Client is responsible for providing complete, accurate and up-to-date payroll information by the agreed deadline.
This includes, where applicable, employee details, PPS numbers, hours worked, overtime, holiday pay, sick leave, starters, leavers, pay rates, pension deductions and any other information required to process payroll correctly.
The Client remains legally responsible for complying with all applicable employment, tax, payroll and pension obligations.
Smart Payroll Service is entitled to rely on the accuracy of information supplied by the Client.
Payroll information must be received by the agreed deadline for each payroll period.
Where information is received late, Smart Payroll Service will make reasonable efforts to process the payroll, but cannot guarantee completion before the intended payment date.
Late or amended information may be processed in the following payroll period where it cannot reasonably be included in the current payroll.
Additional charges may apply for urgent processing, payroll reruns, corrections or amended payroll submissions caused by late or incorrect information supplied by the Client.
Where agreed, Smart Payroll Service will prepare and submit payroll information to the Revenue Commissioners using the information supplied by the Client.
The Client remains responsible for ensuring all information provided is accurate, complete and submitted on time.
Smart Payroll Service shall not be responsible for any Revenue interest, penalties, additional tax, payroll liabilities or other costs arising from inaccurate, incomplete or late information supplied by the Client.
Invoices are payable within 2 days of the invoice date unless otherwise agreed in writing.
Payment must be received before Smart Payroll Service commences any work, including but not limited to employer registration, payroll setup, payroll processing or any other agreed service, unless we have agreed otherwise in writing.
Any invoice that remains unpaid after the agreed due date, unless an extension has been agreed in writing by Smart Payroll Service, may incur a €30 late payment fee.
Smart Payroll Service reserves the right to suspend, refuse to commence, or withdraw services until all outstanding amounts, including any applicable late payment fees, have been paid in full.
Smart Payroll Service may also recover reasonable costs incurred in collecting overdue amounts where permitted by law.
Work outside the agreed service may incur additional charges.
This may include payroll reruns, historical corrections, urgent payroll processing, additional reports, Revenue queries requiring significant additional work, or any work outside the agreed payroll package.
Where reasonably possible, additional charges will be advised before the work is carried out.
The Client is responsible for maintaining timely and effective communication with Smart Payroll Service and for providing all information and documentation reasonably requested.
Failure to respond to emails, telephone calls or other reasonable requests within a reasonable timeframe may result in Smart Payroll Service suspending or withdrawing its services without liability for any resulting delays, penalties or losses.
Where services are suspended or withdrawn due to lack of communication, all fees incurred up to the date of suspension or termination remain payable.
The Client is responsible for reviewing payroll reports, payslips and any payroll information provided by Smart Payroll Service.
Any errors or concerns must be notified to Smart Payroll Service as soon as reasonably possible.
Smart Payroll Service shall not be responsible for errors that could reasonably have been identified by the Client before payroll was finalised or employees were paid.
Smart Payroll Service will treat all Client and employee information as confidential.
Information will only be disclosed where required by law, authorised by the Client, or necessary for the proper provision of payroll services.
This confidentiality obligation continues after the engagement ends.
Smart Payroll Service processes personal data in accordance with applicable Irish data protection legislation, including the General Data Protection Regulation (GDPR).
In most cases, the Client acts as the data controller and Smart Payroll Service acts as the data processor for payroll processing purposes.
The Client is responsible for ensuring that it has a lawful basis for providing employee personal data to Smart Payroll Service.
Further information about how personal data is processed is available in our Privacy Policy.
Smart Payroll Service will provide services with reasonable skill, care and diligence.
Smart Payroll Service shall not be liable for any loss, penalty, interest, additional tax, payroll liability, business interruption, indirect loss or consequential loss arising from inaccurate, incomplete or late information supplied by the Client, late instructions, lack of communication, third-party delays, Revenue system issues, or circumstances outside our reasonable control.
Nothing in these Terms and Conditions excludes liability where such liability cannot legally be excluded under Irish law.
Smart Payroll Service shall not be liable for delay or failure to perform services caused by events outside our reasonable control.
This may include Revenue or ROS outages, internet or power failure, cyber incidents, illness, severe weather, system failures, third-party service disruption or other events beyond our reasonable control.
Either party may terminate the engagement by giving 30 days’ written notice.
Smart Payroll Service may suspend or terminate services immediately where invoices remain unpaid, the Client fails to provide required information, communication breaks down, misleading information is provided, or continuing to act would place Smart Payroll Service in breach of legal or professional obligations.
All outstanding fees remain payable following suspension or termination.
These Terms and Conditions, together with any written quotation, engagement letter or agreed service package, form the entire agreement between Smart Payroll Service and the Client unless otherwise agreed in writing.
If any part of these Terms and Conditions is found to be invalid or unenforceable, the remaining provisions shall continue in full force and effect.
Smart Payroll Service may update these Terms and Conditions from time to time to reflect changes in legislation, Revenue practice, business operations or services provided.
The latest version will be available on our website.
Notices may be sent by email or in writing using the latest contact details provided by either party.
These Terms and Conditions are governed by the laws of the Republic of Ireland.
Any disputes shall be subject to the jurisdiction of the Irish courts.
Smart Payroll Service
Website: www.smartpayrollservice.com
Email: info@smartpayrollservice.com
