Smith Optics Payroll helmet review – Top trail performance but not quite perfect

Designed for trail, enduro, and e-MTB use, the Payroll is the latest helmet from Smith Optics. Not only does it use Koroyd but it’s also Smith’s most impressive trail lid yet. It packs comfort and excellent airflow while boosting protection by pairing Koroyd with a Mips liner. It would be nice to see a Fidlock buckle, considering the price, but despite this, it’s still one of the best MTB helmets.

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Smith Optics Payroll Mips helmet – Technical details 

The Payroll gets some of the hallmarks expected from Smith. It features Koroyd to address some energy absorption, but rather than using the straw-like material all over like the Forefront 2, this lid uses Zonal Koroyd that’s placed only at the sides of the helmet. This arrangement ensures that the extra protection is located in the most important areas while opening up opportunities to increase airflow.

2024 smith payroll interior.jpg, by Liam Mercer

Alongside that, the helmet utilises a Mips Evolve Core cradle customised for this particular helmet and joins to the adjustment system at the rear so it can rotate with the liner under impact. Then, inside the foam is an integral skeletal structure that Smith says creates a roll cage that boosts strength and protection.

These safety features help the helmet comply with U.S. CPSC Safety Standard for Bicycle Helmets for Persons Age 5 and Older. That’s along with CE EN 1078, NTA8776 E-Bike, and AS/NZS 2063 certifications.

Inside the helmet, you’ll find the brand’s AirEvac system that blows air down behind eyewear and there’s a VaporFit adjustment system with 270-degrees of fit adjustment via a turn dial at the back of the hat. There are also three depth settings which is always a handy feature.

2024 smith payroll airevac.jpg, by Liam Mercer

Providing the airflow are 19 vents and there’s a three-position visor that leaves plenty of space for goggle storage underneath. And speaking of eyewear storage, as expected of a Smith helmet, glasses can slot in through a couple of channels under the visor, too.

Wrapping up the features are two Y-strap dividers and an Ionic+ antimicrobial lining that activates when sweaty to keep odour at bay.

Smith states a medium Payroll weighs 400g. The medium pictured here came in at 402g with a very minor smattering of dirt that’s likely to be credited for the additional two grams.

Smith Optics Payroll Mips helmet – Performance

Straight off the bat, there’s a lot to like about the Payroll. It’s a good-looking lid with a style that’s merely a cherry on top of an impressive helmet. 

2024 smith payroll mips.jpg, by Liam Mercer

Upon the first wear, its fit is very ‘Smith’, coming with the same form as on the Network. With that, it’s a smidgeon narrow on the temples but once cinched up to fit, with the depth set properly, it’s a very comfortable bit of kit. It is a deep helmet, however, so it’s certainly worth double-checking the depth because at first, my head didn’t fill the helmet.

With its deep fit, the Payroll’s comfort is plentiful and its protection is extended as its rim protrudes slightly around the temples and the rear stretches far enough down the back of the head. It’s not Fox Dropframe Pro levels of coverage, but it’s quite a lot for a completely open-face lid.

2024 smith payroll logo.jpg, by Liam Mercer

Smith is a brand that has employed Koroyd on every one of its helmets and sometimes, to their detriment. The material might be great for impact absorption but it can struggle when it comes to airflow. On the Payroll, the brand has remained much more reserved in its deployment, choosing to place it in select areas that’ll most likely benefit from the material under impact but leaving most of the 19 vents open. 

This choice balances a serious level of airflow, with handy protective tech and, generally, makes for a much more comfortable helmet. With its open vents and channels cut into the helmet’s interior, cool air enters, circulates the head, and exits to great effect. 

The AirEvac system is pretty cool, too. I’ve ridden the Payroll paired with a pair of Smith’s Shift MAG XL glasses. The specs themselves are handy when it comes to fog clearance so the effect of AirEvac isn’t something I’ve noticed. However, any airflow that does make it behind the lens hasn’t been uncomfortable or distracting.

2024 smith shift xl mag on.jpg, by Liam Mercer

If I were to nitpick, there are a couple of areas to address. Typical of a Smith helmet, and rightfully so, the brand says that it can store glasses underneath the visor through a couple of channels in the side vents. While I always appreciate a method of storage, it’s not seamlessly realised on the Payroll. Yes, it can hold a pair of specs, but it’s not secure, and it doesn’t keep the glasses out of sight. I wouldn’t rely on this to keep my glasses safe when descending.

Y-strap dividers rarely sit well with me either. On this occasion, the straps have been pre-adjusted in a comfortable enough position but they’re very hard to alter to sit around my ears better.

2024 smith payroll rear.jpg, by Liam Mercer

My last issue is the buckle. I’m being snobbish here, but a Fidlock buckle is commonplace at this price bracket – and it’s a shame not to see one here. Granted, not everyone’s a fan of the magnetic closure system, so that’ll certainly be a plus to those folk.

Smith Optics Payroll Mips helmet – Verdict

Through its comfort and long feature list, the Smith Payroll brings the heat to helmets north of its price. For example, the Troy Lee Designs A3 is a helmet I adore and always go back to after testing another helmet. At £220, it’s more comfortable and gets a Fidlock buckle and much better strap dividers, but it doesn’t encourage as much airflow which is the biggest downside in comparison. Of course, the Payroll gets Koroyd for additional protection.

The Lazer Jackal KinetiCore (here’s our review of the regular Mips version) is a helmet that competes strongly in terms of value. It doesn’t get Mips or Koroyd, instead opting for Lazer’s cool KinetiCore system that provides similar benefits but even greater airflow, having ridden it on Lazer’s other helmets. Making the Jackal look better for the money is its ability to accommodate action cameras and its Fidlock buckle.

A very close competitor is Endura’s MT500 Mips helmet. It’s another that uses Koroyd but this one uses much more of the material, wrapping around most of the head. Its build quality is very high , and is 20g heavier but will cost you an extra fiver at full RRP.

With those comparisons in mind, the Smith Optics Payroll sits at a rather average spot in terms of value but more than justifies its price thanks to a super comfortable fit, plentiful venting and its handy range of features. 

Although I’m a huge fan, it’s not perfect. Its glasses storage could be more secure, the Y-strap dividers could be swapped with something more accessible and it would be great to see a Fidlock buckle.

• www.smithoptics.com
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