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on-line wage payroll preparation services provided via a global computer network, calculation of withholding, insurance, 401K contributions, and other deductions from wages and salaries; bookkeeping for electronic funds transfers, creating and providing electronic payroll reports that can be used by businesses to prepare tax returns and generate required tax forms; providing off-site storage of payroll data that can be remotely accessed via a global computer network

financial services in the field of human resources that are provided to businesses by means of a global computer network, namely, direct deposits, via electronic fund transfers, of wages and salary to checking and savings accounts, and causing direct deposits, via electronic fund transfers, of deducted amounts to appropriate government and business accounts; and insurance brokerage and administration services in the field of employee benefits