Getting Started with Payroll and Employment Taxes
By Jean Murray, About.com Guide to US Business Law / Taxes
If you are just starting your business, the thought of figuring out the complexities of employment and payroll taxes might seem overwhelming. We will go through the process of setting up a payroll system, paying employees, and filing payroll tax forms.
Starting Out: Hiring Your First Employee
Let's begin with the first employee. Before you hire that person, you need to know your responsibilities as an employer and the paperwork needed for that hire.
Setting Up Your Payroll Processing System
After you have hired your first employee, you will need to make some decisions about payroll, including pay structure and frequency, and you will need to decide how to process payroll. We will discuss these decisions in this section.

