Can any body give the overview of the payroll bureau industry
 with reference to 
     competition from internet payroll companies,
     pricing structure ,
     license requirements to start a bureau,
     how many cpa's(%) does the payroll functions for small businesses
     which software to buy(good features and low cost)
     how does a payroll bureau exactly works are they just data entry
firms submitting data to the software? What is the value addition of
the payroll bureau?
     is it a good business for a startup company?