If you are like most accounting or banking professionals, you are probably being asked day in, day out by many payroll service sales people if you would "recommend them" to your clients - all who claim to have the best service and the lowest price.  With more than a hundred or so payroll services to choose from, how can you really determine which one is better or any different from the next one (and please do not tell us that it is because of their nice coffee mugs or free food).