financial and data processing services in the field of human resources that are provided to businesses by means of a global computer network, including direct deposits, via electronic fund transfers, of wages and salary to checking and savings accounts, calculation of withholding, insurance, 401K contributions, and other deductions from wages and salaries, and causing direct deposits, via electronic fund transfers, of deducted amounts to appropriate government and business accounts, creating and providing electronic payroll reports that can be used by businesses to prepare tax returns and generate required tax forms such as W-2s and 1099s

insurance brokerage and administration services in the field of employee benefits