This book was originally written as a guide to payroll clerks, executives and managers to be used together with payroll software, some thirty years ago, as part of the efforts of a company to get uses for its software. The book achieved its aims. Payroll management is now only a very small part of the Human Resource Capital Department. Payroll in fact is being outsourced to those who want to work from home. It is to this group of self employed that this book is addressed to.