Providing business services to employers, namely, payroll processing, human resources management, human resources business process outsourcing, and travel and expense business management services; Providing business record-keeping management services for employee time and attendance record keeping and financial record-keeping services for tax preparation and tax assessment for sales and use tax reporting; Providing business information via an Internet electronic website employee portal for obtaining payroll, tax payment records and filing information, personnel policies and procedures, employee handbooks and employment guidelines, employment records and medical and insurance claims management, employment counseling information, employment recruiting and selection information, employment outplacement information, employment verification information, and information in the field of employee training and development; Business consulting services in the field of employee recruiting, hiring, employee performance management, payroll preparation and processing; Business consulting and business record-keeping management services in the field of employee scheduling, time, attendance, vacation, and leave; Payroll record-keeping, processing, administration, and management services; Record-keeping, administration, and management of employee benefits other than insurance or finance; Providing a website, online database, and Internet portal in the field of business, human resources, payroll, employee benefits other than insurance or finance, employee recruiting, hiring, performance management, and employee scheduling, time, attendance, vacation, and leave; Electronic payroll administration, management, preparation and processing services; payroll preparation and processing services

Payroll tax debiting services