Payroll is a joy for employees and a major administrative headache for small-business owners. Frequently — sometimes weekly — one must spend hours making hairsplitting calculations, completing government reports, depositing tax money in various accounts, and writing and signing checks. There are quarterly filing and tax-payment requirements too, and occasionally, the dreaded phone call from the tax collector with a question about something you had long since forgotten.

Small wonder then that payroll is one of the most commonly outsourced functions in a small business. Most business owners turn to their accountants for payroll — after all, the accountant handles all the other numbers. Millions turn to third-party services such as Paychex Inc., which specialize in handling payroll. Still other companies get assistance from payroll software used in-house. A growing number of businesses are handling their payroll chores entirely over the Internet. And to confuse matters, every way that payroll can be handled is blending with every other way.

Long a favorite among small businesses for its simplicity and efficiency, Intuit Inc.'s QuickBooks accounting package has added a payroll module. “Its ease of use, integration, and multiple payroll options earn it top honors,” said the June 27, 2007 issue of PC Magazine. There are five payroll options, to be exact, ranging in price from $100 to $300 per year. The Intuit Online Payroll service, which does not require QuickBooks or any local software, is priced at $29.95 per month. Annual support plans cost just about as much as the products themselves.