Payroll services, namely, payroll administration and management services, payroll processing services; payroll payment services, namely, direct deposit payroll processing and administration services; human resource management in the nature of providing human resource system reporting for business purposes; providing reports relating to the administration of employee benefit plans with respect to health insurance, supplemental health insurance, welfare benefit plans concerning insurance and finance, qualified profit-sharing plans and other retirement plans, child care, parking, and fitness club memberships; payroll processing services, namely, providing tax filing services and business information in the nature of tax filing reports; payroll processing services, namely, direct deposit payroll processing and administration services; administration of business payroll for others; human resources consulting services; human resources management services; business information management, namely, human resources information management services for others; business services, namely, timekeeping services for others

Payroll services, namely, payroll tax debiting services; providing reports relating to the administration, processing and managing of employee benefit plans with respect to insurance and finance for others; tax payment processing services