Payroll can be outsourced but most payroll agencies will only calculate the figures, leaving the employment agency to deal with payments to staff, payments to the revenue, record keeping and staff enquires. Some will process payments to staff enquiries. Some will process payments to staff but only if the employer provided clear funds in advance or give the payroll agency access to their bank account. In addition to this the employer (In this case the employment business) is still required to maintain a full set of records for tax and accounting purposes, as well as interacting with the inland revenue.