Start Here

Payroll of One is the money manual for one-person American businesses. If you’re a freelancer, consultant, solo founder or single-member LLC, everything here is written for you: one owner, no employees, and a lot of paperwork nobody taught you.

Read these in order

  1. Should you become an S-corp? The single biggest money decision for a profitable solo business.
  2. How to pay yourself from an S-corp. Salary, distributions and payroll for one.
  3. Reasonable salary. How to set yours so the IRS stays happy.
  4. The best payroll software for a one-person S-corp. What it costs and what to pick.

New guides are being published now. Get each one as it lands by joining the weekly newsletter.

Browse by topic

  • Business: forming your LLC, banking, software, insurance and getting clients.
  • Finance: paying yourself, S-corps, taxes, bookkeeping and retirement.
  • Free tools: calculators that run your numbers in seconds.

Built in public

Payroll of One is itself a one-person business. The LLC, the bank account, the books and the payroll behind this site get documented here and on YouTube, so you can see exactly what I picked, what it costs and what I’d skip.