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
Patriot Basic stays cheapest at 1 to 3 employees if you handle taxes. OnPay takes over at 4 to 25 with tax filing and multi-state included. At 26+, OnPay still wins on price but QuickBooks or Gusto Plus may be worth the upgrade for time tracking, benefits, and multi-state on a single 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
Wave Payroll$26$38$50$80$110$170$320
SurePayroll$34$42$50$70$90$130$230
Patriot Full Service$41$49$57$77$97$137$237
OnPay$46$58$70$100$130$190$340
Gusto Simple$46$58$70$100$130$190$340
Square Payroll$41$53$65$95$125$185$335
QuickBooks Payroll Core$51$63$75$105$135$195$345
Homebase Payroll$46$58$70$100$130$190$340
Paychex Flex Essentials$44$54$64$89$114$164$289
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: Patriot Basic
Runner-up: Wave Payroll
What you keep
Lowest sticker. Self-service tax filing only on Patriot Basic.
What you sacrifice
You file federal and state taxes yourself, or pay $30/mo to add it.
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: OnPay or Gusto Simple
Runner-up: Patriot Full Service
What you keep
Tax filing and W-2s included on OnPay and Gusto. Patriot still has the lower base if you have one state.
What you sacrifice
OnPay does not have native time tracking. Gusto Simple is single-state only.
Watch out for
Gusto Simple charges Plus tier ($80 + $12) for multi-state. OnPay includes multi-state in the base $40 + $6.
Growing (11 to 25)
Cheapest: OnPay
Runner-up: Square Payroll or QuickBooks Core
What you keep
OnPay holds the price line and includes multi-state. 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: OnPay or QuickBooks Core
Runner-up: Gusto Plus or ADP Run
What you keep
Per-employee fees still dominate. The cheapest base loses to the cheapest per-ee fee at this scale.
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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Updated 2026-04-28