Guide · prices read October 2026
S-corp payroll for one owner: what it costs
After an S election you pay yourself a salary through payroll, so someone has to withhold taxes, deposit them and file the returns. Most one-owner corporations use a payroll service. This page lists what the common services publish as a price for one person, and what that price includes.
In short
- Published one-person prices for full-service payroll run $492 to $684 a year.
- Each priced plan here files federal and state payroll taxes for you. Check what it charges for a second state.
- Registering for your state payroll accounts is often not in the price.
- ADP and Paychex publish no price. They quote one.
What payroll does for a one-owner S corp
Your salary is wages, so the business becomes an employer. Each payday it withholds income tax and your share of Social Security and Medicare, and adds its own share. It deposits those taxes, files Form 941 every quarter and Form 940 each year, and gives you a W-2 by January 31 (February 1, 2027 for 2026 wages, because January 31 is a Sunday). Your state adds its own withholding and unemployment tax accounts and filings.
A full-service payroll plan does those deposits and filings for you. That is what the prices below buy.
Published prices for one person
Each price is the provider’s listed price for one paid person: you. Annual figures are 12 months at that price. No promotions, no add-ons.
| Provider | Listed price | One owner, per year | State tax filings | Note |
|---|---|---|---|---|
| Square Full-service payroll | $35 a month + $6 per person | $492 | Federal and state filings included | Files state income tax and state unemployment tax where they apply. |
| Patriot Software Full Service Payroll | $37 a month + $5 per person | $504 | Federal, state and local filings included | $12 a month for each additional state. You register for state accounts yourself. |
| Gusto Solo | $49 a month + $6 per person | $660 | Federal and state filings included | Built for one-owner S corporations. State tax registration is an add-on, priced by state. |
| OnPay Payroll Essentials | $49 a month + $6 per person | $660 | Federal, state and local filings included | Multi-state payroll is included. |
| QuickBooks (Intuit) Workforce Payroll | $50 a month + $7 per person | $684 | Full-service payroll | Listed price before a promotion. |
| ADP RUN Powered by ADP | No published price | By quote | Not published | Price by quote. |
| Paychex Paychex Flex | No published price | By quote | Not published | Price by quote. |
No paid links on this page. The provider names link to their own pricing pages.
What the price leaves out
- Registering with your state. Before your first payroll, the business needs state withholding and unemployment tax accounts. Patriot leaves registration to you. Gusto offers it as an add-on, priced by state. Ask any provider before you sign up.
- A second state. If you work in one state and live in another, or add a state later, check the extra charge. Patriot charges $12 a month per additional state; OnPay includes multi-state payroll.
- Promotions. Several pages show a free trial or a discount for the first months. The figures above leave those out, so they match what you would pay after the first months.
How the cost fits the S-election math
Payroll is one of the costs the election adds. The calculator counts $600 a year as a typical value, inside the range above, and you can change it to the price you would actually pay. The gap between the lowest and highest published price is real, but small next to the effect of the salary you choose.
Related
How to pay yourself explains salary and distributions. Reasonable salary covers what the IRS looks at when you set the salary. Hiring your first employee covers what changes when someone joins you on payroll.
Sources
- Square pricing page, read October 25, 2026
- Patriot Software pricing page, read October 25, 2026
- Gusto pricing page, read October 25, 2026
- OnPay pricing page, read October 25, 2026
- QuickBooks (Intuit) pricing page, read October 25, 2026
- ADP pricing page, read October 25, 2026
- Paychex pricing page, read October 25, 2026
- IRS Publication 15 (2026), What’s New
- Schedule A (Form 940) 2025, instructions
- Patriot Software pricing page (viewed 2026-10-24)
Prices were copied from each provider’s own pricing page on October 25, 2026, before any promotion. Prices change; check the provider’s page before you sign up. Checked October 24, 2026. How we check facts.
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