Our picks · 2027
Best payroll service for one employee
What payroll costs when you pay one person, including an S corp owner paying themselves, and which plans file every form for you.
AWBy Austin Witherow · Updated Nov 12, 2026 · 6 min read · How we review
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Quick answer
- Best overall: Square Payroll, square sellers and contractor-only payroll (from $35/mo)
- #2: Patriot Payroll, the lowest price for full-service payroll (from $37/mo)
- #3: OnPay, most small businesses (from $49/mo)
Compared
Payroll services compared (USD, checked Nov 12, 2026)| Payroll service | Best for | Starts at | Our score | Link |
|---|
| Square Payroll | Square sellers and contractor-only payroll | $35/mo | 8.4 | Visit |
|---|
| Patriot Payroll | The lowest price for full-service payroll | $37/mo | 8.7 | Visit |
|---|
| OnPay | Most small businesses | $49/mo | 9.1 | Visit |
|---|
| Gusto | Growing teams that want room to add states and benefits | $49/mo | 8.9 | Visit |
|---|
Square Payroll
Square sellers and contractor-only payroll8.4/10Very goodSquare Payroll is $35/mo + $6 per person paid, files federal and state taxes in all 50 states and DC, and has a $6-per-contractor plan with no base fee. Some local taxes in Ohio, Pennsylvania and New York are left for you to file.
$35/mo + $6 per person paid
Pros
- $35/mo base, the lowest of the payroll plans we compare
- Contractor-only plan: $6 per contractor paid, no base fee
- Federal and state filing in every state; month to month
- Timecards flow in from Square POS
Cons
- Some local taxes are calculated but left for you to file
- Can't pay one employee across several tax jurisdictions
- Mailed paper W-2s and 1099s cost $3 each
- No free trial listed
Patriot Payroll
The lowest price for full-service payroll8.7/10Very goodPatriot Full Service is $37/mo + $5 per worker at its regular price and files federal, state and most local taxes, with W-2s and 1099s included. The cheaper Basic plan does not file taxes. Advertised prices are a 3-month 50% promo.
$37/mo + $5 per worker (Full Service, regular price)
Pros
- Lowest regular full-service price per worker we found
- Year-end forms (940, 941, W-2, W-3) and 1099 e-filing included on Full Service
- 30-day free trial
- 4.7/5 on Trustpilot from 3,459 reviews
Cons
- Advertised price is 50% off for 3 months; then it doubles
- Each extra state is $12/mo
- Basic Payroll calculates taxes but doesn't file or pay them
- Covers 'most' local taxes; excluded localities aren't listed
OnPay
Most small businesses9.1/10ExcellentOnPay sells one payroll plan at $49/mo + $6 per worker that files federal, state and local taxes, includes every state and unlimited pay runs, and runs month to month. Direct deposit takes up to 4 days and HR features cost extra.
$49/mo + $6 per worker, one plan
Pros
- Federal, state and local tax filing on the only plan
- Multi-state payroll at no extra cost, with state tax registration
- Unlimited pay runs and no fee to cancel a pay run
- Phone, chat and email support for every customer
Cons
- Direct deposit takes up to 4 days, with no faster option listed
- Mailing W-2s or 1099s costs $10 per form
- Every worker in a pay run is billed, even if paid $0
- Terms let OnPay change fees without guaranteed notice
Gusto
Growing teams that want room to add states and benefits8.9/10Very goodGusto files federal, state and local payroll taxes on every plan, month to month. Simple ($49 + $6 per person) covers one state; Plus ($80 + $12) adds multi-state payroll, next-day deposit and time tracking. Many extras are paid add-ons.
$49/mo + $6 per person (Simple)
Pros
- Federal, state and local tax filing on every plan
- Published prices for every plan and add-on
- Unlimited pay runs; month to month, cancel anytime
- Contractors billed only in months you pay them
Cons
- Simple covers one state; multi-state needs Plus at $80 + $12 per person
- Next-day deposit is a $15/mo + $3 per person add-on on Simple
- Priority phone and chat support costs extra below Premium
- Trustpilot score is 3.3/5
How we picked for one employee
With one person on payroll, the base fee is most of the bill, so a $14 difference in base fees decides the ranking. We compared each plan's cost for one person and what it files, based on each provider's pricing pages and help docs, checked November 12, 2026. All four picks file payroll taxes for you; the differences are price and local tax coverage.
| Plan |
Price formula |
Cost for 1 person |
| Square Payroll |
$35/mo + $6 |
$41 |
| Patriot Full Service |
$37/mo + $5 |
$42 |
| OnPay |
$49/mo + $6 |
$55 |
| Gusto Simple or Solo |
$49/mo + $6 |
$55 |
Why each pick fits
Square Payroll
Square costs the least for a single employee at $41 a month. It files federal and state taxes in all 50 states and DC, files W-2s, and runs month to month (Square pricing). Local taxes are filed only in supported jurisdictions, and Square lists no free trial.
Patriot Payroll
Patriot Full Service is $42 a month for one person at its regular price, and it files federal, state and most local taxes, with Form 940, 941, W-2 and W-3 filings at no added fee (Patriot payroll). The advertised price is a promo: 30 days free, then $18.50/mo + $2.50 per worker for 3 months, then $37 + $5. Patriot has 4.7/5 on Trustpilot from 3,459 reviews.
OnPay
OnPay's headline "starts at $55 per month" is its $49 base plus one $6 worker (OnPay pricing). For that you get federal, state and local tax filing, W-2s and 1099s, and payroll in every state. The first month is free.
Gusto
Gusto lists a Solo plan for S corp owners paying themselves at $49/mo + $6 per person, the same price as Simple (Gusto pricing). Gusto files federal, state and local payroll tax forms (941, 940, 8974 and others) and W-2s on every plan, and runs month to month. Next-day deposit on Simple is an add-on at $15/mo + $3 per person.
What to check with one employee
Check local taxes if your city or county has a payroll tax. OnPay and Gusto say they file local taxes. Patriot says "most local" without listing the exceptions, and Square says it files only supported jurisdictions.
Check the cheap plan that doesn't file. Patriot Basic is $21 a month for one person, but it calculates taxes without filing or depositing them, so you would make the deposits and file Form 941 yourself.
Check year-end form fees. Square charges $3 per mailed paper W-2 and OnPay charges $10 per form it mails; printing your own copy is free on OnPay, and Square's digital delivery is included.
Common questions
What is the cheapest payroll service for one employee?
Square Payroll at $41 a month ($35 + $6). Patriot Full Service is $42 at its regular price and files most local taxes too.
What payroll should an S corp owner use to pay themselves?
Any of these four can run one paycheck. Gusto is the only one with a plan named for it: Solo, for S corp owners paying themselves, at $49/mo + $6 per person.
Can a one-person company use a PEO like Justworks?
Not the PEO. Justworks PEO needs at least two W-2 employees. Its payroll-only plan has no minimum and costs $50/mo + $8 per employee.