Payroll administration and management services; payroll preparation and processing; data processing services in the field of payroll, benefits and human resources; business management consultation and services, namely, managing and administering non-core functions, namely, records management, information services, administration, payroll, benefits and accounting; administration of business payroll and benefits for others; administration of employee benefit plans concerning insurance, workers compensation and finance; human resources consultation and management; serving as a human resources department for others; professional employer organization services in the nature payroll, benefits and human resources departments