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Corrections Framework / Reporting a fix. Deferrals and Exemptions. While the process itself may seem easy – you’ve just hired your first employee and you need to pay them – if you’re new to business and payroll, you may find that it’s not clear exactly what you should be doing and how to go about it. There may be many words and phrases that you’re not familiar with, such as ‘pay periods’, ‘unemployment tax’ and ‘Form 941’ to name but a few. Contrary to what some non-business minds may tell you, when put in place effectively, outsourcing payroll can be a fantastic way of cutting costs and giving a business an even better return on their investment. Read on to know more: The government have of course made many changes to tax laws over the years, and with the current reforms, it can be difficult to stay on top of all the alterations, adjustments and revised regulations. 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