When it came to our annual report this year, I was surprised to see our cost for ADP payroll was so low; about $260/yeear, with four full time staff. When I asked our treasurer about it, he said the secret was to pay staff on the 15th of the month by cheque or direct fund transfer (no charge at our credit union) and treat it as a salary advance. ADP pays staff by direct deposit at the end of the month and records the funds transfer on the 15th as an advance.