Payroll Service Bureau
A payroll service bureau is an accounting business whose main focus is the preparation of payroll for other businesses. Such firms are often run by Certified Public Accountants, though a typical payroll processing company will refer to itself as a service bureau rather than a CPA firm, to distinguish its payroll services from the general tax and accounting services that are generally not offered by a payroll service bureau. The typical client of a service bureau is a small business - one just large enough for payroll to be complicated to the point of a hassle, but one still small enough to not merit its own full-time payroll department.
COBRA
COBRA The Consolidated Omnibus Budget Reconciliation Act of 1985, or COBRA, is a law passed by the U.S. Congress that mandates an insurance program giving some employees the ability to continue health insurance coverage after leaving employment. COBRA includes amendments to the Employee Retirement Income Security Act of 1974 (ERISA).
Workers Compensation
Workers' compensation (colloquially known as workers' comp in North American English or compo in Australian English) provides insurance to cover medical care and compensation for employees who are injured in the course of employment, in exchange for mandatory relinquishment of the employee's right to sue their employer for the tort of negligence.
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