• 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