Administration and management of business payroll for others, providing online payroll preparation, payroll processing and reporting services in the nature of providing human resources, payroll and benefits data and reports to employees and employers, namely, employee time and attendance information, employee profile, payroll deductions and payroll history; providing human resources consulting, providing human resources information in the nature of employee handbooks, human resources forms, letters, policies and job descriptions, processing payroll tax filings, business consulting and information services

Application service provider (ASP) featuring software for processing payroll, payroll administration, processing payroll tax filings, payroll and human resources reports