Payroll preparation; payroll processing services; payroll administration and management services; accounting services; payroll tax preparation; professional employer organization services in the nature of employee leasing, human resources business process outsourcing, and travel and expense management services; human resources management and consulting services; human resources services for others, namely, conducting and assisting with employee performance appraisals, personnel recruitment, and on-boarding and management of employees; providing information in the field of human resources, employment administration, and employee management

Payroll tax payment processing and debiting services; payroll tax payment processing; financial management of payroll tax payments; financial administration of 401(k) and retirement plans; administration of employee benefit plans concerning insurance and finance; third-party benefit administration services, namely, administration of employee retirement plans, flexible spending accounts, health savings accounts, health reimbursement arrangements, and continuing group health benefits under COBRA; administration of state unemployment insurance; workers compensation claims administration