This makes sense. Though, I've found that doing payroll yourself is very easy when using software or any of the ones on the HMRC payroll software in the UK. In fact, given that the set up is pretty simple, and once you do the arduous stuff of ensuring you have all the details such as NI number, tax code, etc, I much rather use my own payroll software than rely on a third party accountant or book keeper. In the US, I've found gusto.com as really good and cost effective. I've not understood why business owners let other people outside of the company (such as HR or a finance person) deal with payroll rather than running cheaply themselves - if anything it is the added control you have over authorising payments which is great, especially when there is a good approval flow.