Last updated: October 2026 | Prices checked against each provider’s official pricing page
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Important: This article compares software. It isn’t tax advice. Ask a CPA or enrolled agent what reasonable salary and payroll schedule fit your S corporation.
If your business is taxed as an S corporation and you work in it, the IRS expects you to pay yourself a reasonable salary through payroll, with tax withholding and payroll tax filings, before taking distributions. For a company of one, the goal is simple: full-service payroll that files everything correctly at the lowest monthly cost.
The options at a glance (one person on payroll)
| Provider | Price structure | Monthly cost for 1 person | Full-service tax filing | Notes |
|---|---|---|---|---|
| Patriot Payroll (Full Service) | $37 + $5 per worker | $42 | Yes | Promotional discount often available; extra states $12/mo each |
| Roll by ADP | $39 + $5 per employee | $44 | Taxes calculated and paid | Mobile-first; 3 months free promotion |
| Gusto Simple | $49 + $6 per person | $55 | Yes | Markets S corp tools for solopreneurs |
| OnPay | $49 + $6 per worker | $55 | Yes | Multi-state included; first month free |
| QuickBooks Payroll + Simple Start | $88 + $6.50 per employee | $94.50 | Yes | Includes accounting software |
Regular prices when we checked; many providers run introductory discounts.
The providers
Patriot Payroll
Patriot’s Full Service plan costs $37 a month plus $5 per worker and includes federal, state and local tax filings and deposits, year-end filings at no extra fee, and a guarantee that Patriot covers penalties and interest if an error on its side causes them. Each additional state filing costs $12 a month. When we checked, Patriot offered 30 days free plus 50% off for three months. For a one-person S corp in one state, it’s the lowest-cost full-service option here.
Roll by ADP
Roll is ADP’s simplified, app-based payroll for very small businesses, at $39 a month plus $5 per employee, with no long-term contract and a three-months-free promotion when we checked. Taxes are calculated, deducted and paid for you. It suits owners who want to run payroll from their phone.
Gusto
Gusto’s Simple plan costs $49 a month plus $6 per person and includes unlimited payroll runs and automatic tax filings. Gusto markets tools for S corp solopreneurs, including help thinking through a reasonable salary. It’s a polished option that grows with you if you hire.
OnPay
OnPay costs $49 a month plus $6 per worker, with multi-state payroll, unlimited runs and phone support included, and a free first month. A good fit if you live in one state and do business in another.
QuickBooks Payroll
QuickBooks sells payroll bundled with QuickBooks Online. The Simple Start bundle costs $88 a month plus $6.50 per employee, but it includes your accounting software. If you’d pay for QuickBooks Simple Start ($38) anyway, the true payroll cost is closer to $56.50 a month.
How to choose
- Lowest cost: Patriot Full Service.
- Run payroll from your phone: Roll by ADP.
- Best software and room to grow: Gusto.
- Multi-state or phone support: OnPay.
- Already on QuickBooks Online: QuickBooks Payroll bundle.
Three real-world scenarios
A consultant who pays herself monthly in one state. Patriot Full Service at $42 a month is the cheapest correct setup.
A designer planning to hire his first employee next year. Gusto Simple costs $55 now and scales smoothly to a small team.
An owner who already runs books in QuickBooks Online. The QuickBooks Payroll bundle keeps everything in one place, and the extra cost over Simple Start is about $56.50 a month.
Questions to ask before you sign up
- How often will you pay yourself? Monthly or quarterly schedules work on all of these; check that runs are unlimited.
- Which states will you file in? Additional states can cost extra.
- Do you want full-service tax filing? Avoid “self-service” plans unless you’re comfortable filing payroll taxes yourself.
- Which accounting software do you use? Check the integration.
- What happens after the promotion? Compare regular prices for a full year.
What a year of payroll costs for one person
| Provider | Regular yearly cost (1 person) |
|---|---|
| Patriot Full Service | $504 |
| Roll by ADP | $528 |
| Gusto Simple | $660 |
| OnPay | $660 |
| QuickBooks Payroll + Simple Start | $1,134 (includes accounting software) |
Introductory offers can lower year one: Patriot advertised 30 days free plus 50% off for three months, Roll by ADP three months free and OnPay a free first month when we checked.
Setting up S corp payroll: the basic steps
- Get your federal EIN and state payroll accounts (state withholding and, where applicable, unemployment insurance).
- Agree on a reasonable salary with your CPA.
- Add yourself as an employee in the payroll software, with a W-4 and your state withholding form.
- Choose a pay schedule, such as monthly.
- Connect your business bank account so the provider can pay you and deposit taxes.
- Review the first payroll before approving it, then let the provider file returns automatically.
Frequently asked questions
Do I need payroll software as a one-person S corp?
You need to run payroll correctly, with withholding and payroll tax filings. Software makes that reliable and inexpensive; your accountant can also run it for you.
What is the cheapest payroll for one person?
Among full-service options we compared, Patriot Full Service at $37 + $5 per worker ($42 a month for one person) is the cheapest at regular prices.
Can I pay myself only once a year?
Ask your CPA. Pay frequency affects withholding, payroll tax deposits and how the IRS views reasonable compensation.
Do these providers file my W-2?
Yes. All full-service options here prepare year-end forms such as W-2s.
The bottom line
For most one-person S corps, Patriot Full Service is the cheapest full-service choice, while Gusto and OnPay offer more polish and room to grow for about $13 more a month. If you already use QuickBooks Online, the bundle keeps everything in one place.
Related: Gusto vs QuickBooks Payroll · OnPay vs Gusto · Gusto vs ADP RUN