Large organizations have full time accounting staff to prepare the payroll. Full time professionals employed or the payroll function may be outsourced to a payroll bureau. The payroll task in a small business often falls to the proprietor demanding even more time to familiarize with current payroll legislation and a not insignificant amount of administration time that could be better spent making profits than number crunching.

Small business organizations with up to ten employees producing the weekly payroll can easily take an hour or more each week calculating the income tax and national insurance contributions . An hour that could be better spent earning profits or at the very least having an extra hour of free time each week. Free time that small business owner's value at a premium since the majority of small business owners either work or think about work from dawn to dusk 7 days a week. Payroll software to satisfy the PAYE requirements can be just one part of making that small business more efficient.

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