Full-service payroll for a 10-person business costs $1,044 to $2,628 a year at list price among the providers whose pricing could be read on 2026-10-31. Patriot Full Service Payroll is the cheapest at $37 per month plus $5 per worker ($1,044 a year at 10 workers), Square Payroll is next at $1,140, and Gusto Simple is $1,428. Gusto Plus, the Gusto tier with multi-state payroll, is $2,628.
Every figure on this page was read from the provider's own public pricing page on 2026-10-31. Promotional rates are listed separately from list rates, because introductory discounts expire and the list rate is what a business pays in month 13. The decision is rarely about the price per employee: it is about which tax filings are included, how many states you pay in, and what the plan leaves out.
Verified list pricing, as of 2026-10-31
Gusto's pricing page currently shows one of two price sets at random: Simple $49 per month plus $7 per person, Plus $99 plus $12 and Premium $179 plus $22 (the set used in the tables on this page), or Simple $49 plus $6, Plus $80 plus $12 and Premium $180 plus $22.
| Provider and plan | Base per month | Per worker per month | Verdict |
|---|---|---|---|
| Patriot Basic Payroll | $17 | $4 (per worker paid) | You file your own payroll taxes; cheapest if a bookkeeper does |
| Patriot Full Service Payroll | $37 | $5 (per worker paid) | Cheapest plan that files taxes and year-end forms |
| Square Payroll (full service) | $35 | $6 (per person paid) | Best if you already run Square; includes multistate payroll |
| Square Payroll (contractor only) | $0 | $6 (per person paid) | Best for 1099-only businesses |
| Gusto Simple | $49 | $7 | Single-state payroll with tax filings and payments |
| Gusto Plus | $99 | $12 | Adds multi-state payroll, time tracking, unlimited next-day pay |
| Gusto Premium | $179 | $22 | Named advisor and HR guidance; hard to justify under about 50 employees |
| QuickBooks Workforce Payroll (payroll only) | $50 | $7 | Full-service payroll without the accounting plan; payroll taxes done for you |
| QuickBooks Workforce Payroll + Simple Start | $88 | $7 | Payroll bundled with QuickBooks accounting; see the note below |
| QuickBooks Workforce Payroll + Essentials | $135 | $7 | Bundle with bill pay and billable-hour tracking |
| OnPay | From $55 (as published) | Not published on the page read | Flagged: per-worker rate not disclosed |
Sources, all read 2026-10-31: gusto.com/product/pricing, patriotsoftware.com/pricing, squareup.com/us/en/payroll/pricing, quickbooks.intuit.com/payroll/pricing (bundles) and quickbooks.intuit.com/payroll/pricing/bundle (payroll only), and onpay.com. QuickBooks lists a 50% promotion for 3 months on its bundles; that promotion is not used in any figure here. Gusto lists no contracts and free account setup.
What the headline price does not include
Base-plus-per-worker pricing is the industry convention, and it is also where the real cost variation hides. Four line items move the total more than the headline rate does.
Whether the provider files your payroll taxes
Patriot's Basic plan calculates payroll but does not include federal, state or local tax filings and deposits; Full Service adds all three, plus year-end payroll tax filings at no additional fee and a tax-filing reliability guarantee. At 10 workers Basic costs $360 less per year than Full Service ($684 versus $1,044), and it moves the filing work onto you.
How many states you pay in
Gusto describes Simple as basic payroll in one state and lists multi-state payroll under Plus. At 10 workers that is a jump from $1,428 to $2,628 a year, $1,200 more, triggered by one remote hire across a state line. Square lists multistate payroll as included in its full-service plan, and OnPay states that its plans let you pay workers in as many states as you need. For a distributed team, the state count can matter more than the per-worker fee.
Add-ons and payment speed
Patriot sells Time & Attendance and HR software at $6 per month plus $2 per employee each. Gusto's Plus plan lists unlimited next-day pay and time tracking and scheduling; Premium lists unlimited same-day and instant pay. Square's full-service plan lists next-day direct deposit as included. If you run payroll close to the deadline, check which plan includes the faster payment option you need.
Promotions versus list rate
Patriot currently advertises 30 days free plus 50% off for 3 months, which takes Basic to $8.50 per month plus $2 per worker and Full Service to $18.50 plus $2.50 during the discount window. Budget against the list rate, not the promotional rate.
Total annual cost at three headcounts
The figures multiply each provider's list rate across a full year at three common small-business headcounts. They assume list pricing, no promotional discount, single-state payroll and no optional add-ons. OnPay is excluded because its per-worker rate was not published on the page read.
| Provider and plan | 5 workers | 10 workers | 25 workers |
|---|---|---|---|
| Patriot Basic Payroll | $444 | $684 | $1,404 |
| Patriot Full Service Payroll | $744 | $1,044 | $1,944 |
| Square Payroll (full service) | $780 | $1,140 | $2,220 |
| Gusto Simple | $1,008 | $1,428 | $2,688 |
| QuickBooks Workforce Payroll (payroll only) | $1,020 | $1,440 | $2,700 |
| QuickBooks Workforce Payroll + Simple Start bundle | $1,476 | $1,896 | $3,156 |
| Gusto Plus | $1,908 | $2,628 | $4,788 |
Two patterns stand out. First, Patriot Full Service is the cheapest plan that files taxes at every headcount shown, and its lead over Square grows from $36 a year at 5 workers to $276 at 25. Second, Gusto Simple costs $384 more than Patriot Full Service at 10 workers and $744 more at 25, so the premium buys Gusto's onboarding and benefits tools, not lower payroll cost. The QuickBooks bundle includes accounting software, so the payroll-only QuickBooks row is the like-for-like price.
Provider detail and use-case fit
Patriot Software
Patriot sells two payroll tiers. Basic Payroll at $17 per month plus $4 per worker paid lists free direct deposit, an employee portal, unlimited payrolls, auto payroll, contractor payments inside payroll and a free health benefit integration, and you handle your own tax filings. Full Service Payroll at $37 per month plus $5 per worker paid adds federal, state and local tax filings and deposits. Basic is a reasonable trade only if a bookkeeper already files your payroll taxes. A missed federal deposit carries penalties, so do not buy the self-file tier purely to save money.
Best for: single-state businesses that want the lowest full-service cost and do not need an integrated benefits marketplace.
Square Payroll
Square charges $35 per month plus $6 per person paid for full-service payroll, and $6 per person paid with no base fee for contractor-only payroll. Full service lists auto payroll, off-cycle payments, multistate payroll, multiple pay rates and next-day direct deposit. Contractor-only does not include auto payroll, off-cycle payments or multistate payroll. Because the fee is per person paid, a business paying four contractors pays $24 a month and nothing in a month it pays nobody. For a business already on Square point of sale, keeping payroll in the same ecosystem is the main argument; otherwise it is competent but not cheaper than Patriot.
Best for: existing Square merchants and any business paying only contractors.
Gusto
Gusto's Simple plan is $49 per month plus $7 per person and covers one-state payroll, unlimited payrolls, tax filings and payments, and basic PTO policies. Plus is $99 per month plus $12 per person and adds time tracking and scheduling, unlimited next-day pay, multi-state payroll and contractor invoice management. Premium is $179 per month plus $22 per person and adds premium account support, HR guidance and unlimited same-day and instant pay. At 25 workers Premium costs $8,748 a year against $4,788 for Plus, and the difference is advisory service rather than payroll capability.
Best for: multi-state teams that need Plus, and single-state businesses that value onboarding and benefits tools enough to pay more than Patriot.
OnPay
OnPay's site states that pricing starts at $55 per month and that all plans include W-2s, 1099s and year-end filings, unlimited pay runs, federal, state and local tax filings, payroll in as many states as you need, and support by phone, chat and email, with no implementation or integration fees. A per-worker rate for standard small-business plans was not published on the pages read, so OnPay is not in the cost table. Request the base fee and the per-worker fee in writing.
QuickBooks Payroll
QuickBooks sells payroll on its own as Workforce Payroll at $50 per month plus $7 per employee, and bundled with its accounting plans: $88 per month plus $7 per employee with Simple Start, and $135 plus $7 with Essentials, each at list price. Its higher payroll-only tiers are Workforce Premium at $88 plus $13 and Workforce Elite at $134 plus $17. The page lists full-service payroll, auto payroll, 1099 e-file, expert product support and next-day direct deposit on the Simple Start bundle. The payroll-only plan is the like-for-like comparison with Patriot, Square and Gusto; the bundle costs more because it includes accounting software, and the case for it is books-to-payroll sync for a business already on QuickBooks.
Not priced here: ADP RUN, Paychex Flex, SurePayroll and Rippling
No readable list price was found for these providers on 2026-10-31 (the SurePayroll site is now branded SurePayroll by Paychex, and no price table was found on the pages read), so none are compared. For any of them, request a written quote naming the plan, billing period and per-employee fee, and compare it against the table above.
How to choose
- Do you pay employees in more than one state? If yes, compare Gusto Plus, Square and OnPay first, since the multi-state answer dominates cost. If no, single-state plans from Patriot, Square or Gusto Simple all apply.
- Do you pay W-2 employees or only contractors? Contractor-only businesses should not buy a full-service plan. Square's $6 per person paid with no base fee is the lowest structure verified.
- Will you file payroll taxes yourself? Only Patriot's Basic tier is a lower-priced self-file option among those verified. If nobody is handling filings, buy a plan that files them.
- What is already in your stack? Square POS merchants and QuickBooks accounting users have a reason to stay in-ecosystem. Confirm the payroll product exports journal entries to your accounting software before committing.
What to ask before you sign
| Question | Why it moves the total |
|---|---|
| Are year-end W-2 and 1099 filings included? | Patriot Full Service lists year-end payroll tax filings at no additional fee; confirm the same in writing for any other provider. |
| What is the exact cost to add a second state? | Gusto moves from Simple to Plus; Square and OnPay state multi-state is included. |
| Is the per-worker fee charged per person on file or per person paid? | Patriot and Square charge per worker or person paid. |
| What is the list rate when the promotion ends? | Patriot and QuickBooks both advertise 3-month 50% promotions; budget on list. |
| Is time tracking included or an add-on? | Patriot charges $6 plus $2 per employee per month; Gusto lists it in Plus. |
| Does the product export journal entries to our accounting software? | Manual re-keying each pay period is labor no pricing page lists. |
Switching costs to plan for
Provider comparisons treat migration as free. It is not. A mid-year move means loading year-to-date wages and tax totals for every employee so year-end forms reconcile; switching at a quarter boundary, or on January 1, reduces the risk. The new provider also needs your state withholding and unemployment account numbers and authorization to file on your behalf, which can take longer than the software setup, so avoid canceling the old provider until the first payroll runs cleanly. If health insurance or a 401(k) is administered through your current payroll provider, check whether it transfers or needs a separate integration.
Which payroll software should you buy?
For a single-state business under 25 workers that wants the lowest full-service cost, Patriot Full Service Payroll at $37 per month plus $5 per worker is the cheapest verified plan that files taxes at every headcount shown. For a multi-state team, compare Gusto Plus against Square's multistate-inclusive full service and request an OnPay quote. For contractor-only businesses, Square's $6 per person paid with no base fee is the clear answer. Gusto Simple earns its premium only if onboarding and benefits tools matter more than the $384 a year it costs above Patriot Full Service at 10 workers.
Frequently asked questions
How much does payroll software cost for a small business?
At list pricing read on 2026-10-31, a 10-worker business pays from $684 a year (Patriot Basic, where you file your own taxes) to $2,628 (Gusto Plus). Among full-service plans that file taxes, Patriot is $1,044, Square $1,140 and Gusto Simple $1,428. Gusto's pricing page shows one of two price sets at random; the Gusto figures here use the set with Simple at $49 plus $7 per person, and the other set has Simple at $49 plus $6 and Plus at $80 plus $12.
Is full-service payroll worth the extra cost?
Full service means the provider files and deposits payroll taxes for you. At Patriot the difference is $360 a year at 10 workers. Late federal payroll tax deposits carry penalties, so the upgrade pays for itself unless a bookkeeper already manages the filing calendar.
Which payroll provider is best for multi-state teams?
Gusto requires its Plus plan ($99 per month plus $12 per person) for multi-state payroll. Square lists multistate payroll as included in its $35 plus $6 full-service plan, and OnPay states its plans cover as many states as you need. Compare all three at your headcount. Gusto's pricing page shows one of two price sets at random; the other set lists Plus at $80 plus $12 per person.
Do payroll providers charge for W-2s and 1099s?
It varies. Patriot Full Service lists year-end payroll tax filings at no additional fee, and OnPay lists W-2s, 1099s and year-end filings as included. Always ask for the year-end form cost in writing.
What is the cheapest payroll for contractors only?
Square Payroll's contractor-only plan is $6 per person paid per month with no base fee, so a business paying four contractors pays $24 in a month and nothing in a month with no payments.
Why are ADP and Paychex not in the pricing table?
No readable list price was found for ADP RUN or Paychex Flex on 2026-10-31, so their rates are not guessed here. Ask for a written quote naming the plan, billing period and per-employee fee.
Prices verified 2026-10-31 against each vendor's primary pricing page. Payroll pricing changes frequently and promotional rates expire. Confirm the current rate and billing period with the provider before purchase.