A guide for the small and medium-sized business on how to set up and run a manual payroll system which meets statutory requirements yet is simple to operate. It looks at the employer"s legal obligations and explains how to deal with common problems. Statutory Sick Pay and Statutory Maternity Pay are dealt with in detail. Finally, it looks at the question of when a business should move across to a computerized payroll system and how it should go about making this transition.