Voucher / Crossover

Cheapest payroll by team size: 1 to 50 employees

The cheapest provider changes with headcount. This page maps the crossover points so you know which provider wins at your size, and what you sacrifice to get there.

Quick Answer
With tax filing folded in, the cheapest provider shifts with headcount: SurePayroll ($29 + $7) wins at 1 to 3 employees, Patriot Full Service ($37 + $5) takes over around 5, and Patriot's low per-employee fee keeps it cheapest from roughly 10 employees up. OnPay and Gusto both raised prices to $49 + $6 in 2026 and no longer lead on price, though Gusto Plus may still be worth it for multi-state and time tracking on one platform.
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Cheapest at every common headcount

Provider1 ee3 ee5 ee10 ee15 ee25 ee50 ee
Patriot Basic$51$59$67$87$107$147$247
SurePayroll$36$50$64$99$134$204$379
Square Payroll$41$53$65$95$125$185$335
Patriot Full Service$42$52$62$87$112$162$287
Paychex Flex Essentials$44$54$64$89$114$164$289
Homebase Payroll$45$57$69$99$129$189$339
Wave Payroll$46$58$70$100$130$190$340
QuickBooks Payroll Core$57$70$83$115$148$213$375
OnPay$55$67$79$109$139$199$349
Gusto Simple$55$67$79$109$139$199$349
ADP Run Essential$83$91$99$119$139$179$279

Green cell = cheapest at that headcount. Tax-filing add-ons included for self-service tiers.

Tier guides

What to keep and what to sacrifice at each size

Micro (1 to 3)
Cheapest: SurePayroll
Runner-up: Patriot Full Service
What you keep
SurePayroll files your taxes at $29 + $7. Patriot Basic is cheaper still on sticker if you file your own taxes.
What you sacrifice
SurePayroll multi-state is a $9.99/mo add-on. Patriot Basic does not file taxes for you.
Watch out for
If you forget a state quarterly deposit, the IRS late-deposit penalty (2 to 15 percent) wipes out months of savings.
Small (4 to 10)
Cheapest: Patriot Full Service
Runner-up: Square Payroll or SurePayroll
What you keep
Patriot Full files taxes at $37 + $5 with the lowest done-for-you cost in this band. Square bundles time tracking.
What you sacrifice
Patriot bills W-2s at year-end. Gusto Simple is single-state only.
Watch out for
OnPay and Gusto both raised to $49 + $6 in 2026, so they no longer win on price here.
Growing (11 to 25)
Cheapest: Patriot (Basic or Full Service)
Runner-up: Square Payroll or QuickBooks Core
What you keep
Patriot's $4 to $5 per-employee fee stays the lowest as headcount climbs. Square is friendly for hourly staff.
What you sacrifice
Per-employee fees compound. Add-ons (benefits, time tracking) start to matter at this scale.
Watch out for
Year-end W-2 fees at $5 to $25 per employee can add hundreds. Always confirm if W-2s are included in base.
Mid-size (26 to 50)
Cheapest: Patriot (Basic or Full Service)
Runner-up: QuickBooks Core or Gusto Plus
What you keep
Per-employee fees dominate at this size, and Patriot's are the lowest. The cheapest base loses to the cheapest per-ee fee here.
What you sacrifice
Most cheap providers do not include benefits administration or HR support at this size.
Watch out for
ADP and Paychex quotes scale with negotiation. Get three quotes, push for setup-fee waiver.
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