Let’s get the basics out of the way. The Smith Payroll features Smith’s exclusive Zonal Koroyd material, which is an energy-absorbing material made up of plastic tubes that are welded together. Think of the material as a box of soda straws all glued together, side-by-side. It provides terrific compressive strength, but absorbs energy through plastic deformation—a kind of crumple zone for your head.
The Smith Payroll also uses MIPS to protect the rider’s head from rotational forces should they fall. Both Koroyd and MIPS are technologies that protect beyond what is needed for the Payroll to meet NTA8776, CPSC, CE EN 1078 and AS/NZS2063.
Of note is the NTA8776 certification, which is the standard helmets must meet for Class 3 e-bike use. The Payroll features an integrated skeletal structure that functions as a roll cage for the wearer.
There are a couple of features we like about the Smith Payroll that give it an appeal beyond what we see with many helmets. The most significant among these is that because the Payroll is aimed at mountain bike and eMTB riders, it features greater coverage at the back of the rider’s head, giving the rider increased protection in the event of a fall in which the back of the helmet strikes first. The helmet also offers a bit more forehead coverage than some helmets.
We also like that this helmet features an adjustable visor, which can be set in three different positions, depending on the time of day and sun’s brightness. With 19 vents, the Payroll will also offer riders better ventilation on hot days, which is part of why a helmet offering such thorough coverage can weigh only 14 oz. (400g).
The VaporFit dial system gives riders a way to adjust the helmet’s fit on the fly with an easy-to-reach dial in the rear.
The Payroll is made in six different colorways, but this particular one (Matte Black/Topo) comes with a crash sensor called Aleck. Electronics in the VayporFit dial include an accelerometer that can detect if the rider crashes. If so, it sends a signal to the Aleck smartphone app which will then send out an SOS to any contacts entered in the app. The Aleck electronics add just a few grams to the helmet, making this a safety upgrade that’s hard to pass up.