My two cents:
1) If our payroll department handles administrative tasks related to Benefits (Health & Pension), I would recommend reaching out to your insurance company about going paperless.
2) Consider your Disaster Recovery (DR) plan when going paperless, think about how you will access these electronic files in the event of a cyber attack.
3) It is essentail to secure buy-in from all your team members\department and senior managerment for a successful transition.
4) Electrinoc filing format – i.e. per pay\per person\per year…………Fiscal year end or calendar year end
5) At two different employers, we had temporary staff just to scan existing paperwork