I'm looking into different options for my pay roll for this year As Bobby is. My situation requires me to have a few (3 or more) employees on the books. I looked at what I paid last year for pay roll and pay roll associated expenses and I can use a Staff Leasing Company for almost the same Money. The kicker is I can take all my employees into the staff leasing company and have them fill out the appropriate forms and then they are the leasing company's employees but they solely work for me. This saves me paying workman's comp, DBL, NY state unemployment , and all state and fed taxes. The kicker is Due to our industry my workman's comp rate and un-employment rates is at the max rate the state allows because I have had employees who used them. The actual numbers are less than $0.10 Difference per hour they work. The staff leasing company also takes care of employees un-employment filing in the fall. It seems like a logical way to go and I am pretty much headache free. Have any of you other guys used Staff Leasing Companies instead of a pay roll company?