Business consulting services in the field of human resources; Employee leasing; Providing payroll and employee benefits management services, namely, payroll and employee benefits processing, and records management services; and Providing employee management systems and human resource support services, namely the tracking of employee salary, performance, competencies, absences and emergency contacts, via the Internet and global computer network systems; Operation of the personnel part of a business for others, namely, co-employer services for the purpose of serving as an offsite human resources department

Administration of employee pension and benefit plans; and Providing payroll direct deposit and electronic fund transfer services