- 1 Introduction
- 2 Details of the sample of 30 payroll service providers
- 3 Payroll services’ charges for their services to different sizes of employer
- 3.1 The overall pattern
- 3.2 Micro businesses (1 to 4 employees)
- 3.3 Small businesses (5-49 employees)
- 3.3 Medium businesses (between 50-249 employees)
- 3.4 Large businesses
- 5 Uncertainty about the reported estimates
- 6 Ways in which the government could reduce the administrative cost of their reforms
- 7 Views on current trends in the payroll services market
- 8 Judgements on the impact of personal accounts on demand for payroll services
- 9 Concluding notes on our interpretation of the data in this enquiry
- APPENDIX: Structure of the payroll services industry sector
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