Pam, 

I have discussed with our team the importance of being able to offer payroll as a service to our current clients and prospects to be more of an organization that truly partners with our clients.  We have done a few deals here and there but as a company, we have never focused on Payrolling as a full servicing offering, which we are now presenting. We have and can offer payroll servicing to the entire US and India. Currently we have around 100 contractors US based equaling around $7-8 million dollars annually in revenue. USM is set up to handle this type of service on any scale, small to large based on being self-sufficient and having all the resources needed. 

a.	We understand the unique needs of the Payrolling business and have a dedicated Payrolling support team
b.	This service is offered for a mix of W2 and Sub tier resources
c.	Here are the basic guidelines for a tiered fee structure
•	100+ resources: USM fee = 3% of loaded pay rate (LPR) 
•	51-100 resources: USM fee = 3.5% of LPR
•	25-50 resources: USM fee = 4.0% of LPR
•	10-24 resources: USM fee = 4.5% of LPR
•	Less than 10 resources: USM fee = 5.0% of LPR

Loaded pay rate for hourly, non-benefitted W2 GC and USC resources = Hourly pay rate x 1.17. 
For Salaried, Benefitted or H1B resources, there will additional burdens on the LPR.