What is the best way to open a payroll company for small businesses?

<P>The best way to open any business is, obviously, with a big order from a big client on day one.</P>
<P>Assuming most people will never have this, write a plan, raise the funds, hire the people, and go to work.  In your case, of course, your software will be paramount to managing growth and success.</P>
<P>Make sure you not only have a good system for running the business, but also a great system for marketing and selling new customers.  Marketing and sales are generally the most overlooked areas for new business owners.</P>