I'd suggest anyone who has employees or is thinking about having employees talk to an Accountant first. I'm terrible at accounting, I don't like accounting, I only do accounting as a necessary evil. But since your problem is in cash flow, a CPA will be the one to formulate a plan to get you on the right track. As a business owner, your job is not to always have the solution to the problem. If we were all freaking experts on everything we wouldn't be doing the jobs we do for a living, we'd be pushing the red button that launches rockets to Jupiter and smoking Cuban cigars in Tahiti. As a business owner, your job is to know were to find the solution to the problem, guide your business, work your business and profit from your business.