Cheapest payroll for one employee
With one employee, the base fee matters more than the per-person fee. Ranked by published monthly price for full-service payroll (tax filing included) with one person paid.
| # | Provider | 1 employee / month | Plan |
|---|---|---|---|
| 1 | SurePayroll | $36 | Small Business First state included; multi-state +$9.99/mo; separate (unpublished) fee for local-tax areas. Year-end W-2/1099-NEC billed annually: $50 base + $5 per form. |
| 2 | Square Payroll | $41 | Full-service payroll "$35/mo +$6 monthly fee per person paid". Paper W-2/1099 mailing: "annual fee of $3 per employee or contractor". |
| 3 | Wave Payroll | $46 | Payroll (US) Tax service in all 50 states (since April 2, 2025). Tax service files state + IRS "(excluding 1099 filings)". |
| 4 | Gusto | $55 | Simple "Run basic payroll in one state." US contractors billed at the plan's per-person cost, only in months paid. |
| 5 | OnPay | $55 | Payroll Essentials (base plan) "$49 base + $6/worker per month"; "Pay W-2 and 1099 workers". Contractor-only buyers are shown the same plan ("Paying contractors only": $49 base + $6/worker). |
| 6 | Homebase (Payroll) | $55 | Payroll add-on (any plan) First 6 months free (limited-time). Requires a Homebase plan; Basic plan is $0 for 1 location, up to 10 employees. |
| 7 | QuickBooks Payroll (QuickBooks Workforce) | $57 | Workforce Payroll (payroll only) $25/mo base for first 3 months with 50% offer. State + federal tax filing; local taxes not included (see note). |
| 8 | Justworks (Payroll and PEO) | $58 | Payroll "$8 /month/employee + $50/month base fee". US contractors $8/contractor/mo, only in months paid. |
Free months and trials change the first-year cost. Check each vendor's current offer. Paying only contractors? Some vendors offer cheaper contractor-only plans; see paying contractors.
Before you hire: see the employer cost calculator and new hire reporting rules for your state.
How we compare
Prices and features come from each vendor's own pricing and help pages, read on October 8, 2026. "Not stated" means the vendor's public pages don't say. We haven't counted features we couldn't confirm. We don't accept payment for rankings; some links earn us a commission (see the disclosure above). Vendors change prices often, so check the vendor's page before you buy.