Payroll-Service is an accounting business unit. It predominantly focuses on the groundwork activities of payroll for other businesses. Payroll services are usually run by certified public accountants. Payroll services generally do activities such as depositing salary into employee’s bank accounts, calculation of taxes, filing payroll reports, filing year-end tax documents etc. It also provides money advisory services such savings plan, retirement plan, health benefits plans. It would be appropriate for Businesses to outsource their payroll functions as it would reduce the costs involved in having payroll trained employees in-house. Beside, reducing the costs of systems and software needed to process payroll, it also avoids the complexity related to payroll legislation and Annual changes in tax.