Payroll for accountants and bookkeepers: partner programs, client costs and what to ask
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Running payroll for a 5-employee client costs $62 to $140 a month at retail on the main platforms (Patriot Full Service to Gusto Plus), according to their pricing pages checked October 16, 2026, and OnPay is the only one that publishes accountant program terms: a volume discount or a revenue share for accountants, accounting firms and bookkeepers, with the rate unpublished.
Below: providers in score order, what 10 clients cost at retail, the referral payouts on offer, and what business owners should ask a firm that runs their payroll.
Payroll for accountants means payroll software or programs built for accounting and bookkeeping firms that run payroll for several client companies, usually with a multi-client dashboard and a client discount, firm billing option or revenue share.
Our picks at a glance ranked by published score out of 100
- 1Patriot SoftwareBest low-cost option for very small clients$87 a month69See pricing
- 2GustoClient self-service and state registration$109 a month69See pricing
- 3OnPayA flat price across states$109 a month67See pricing
- 4QuickBooks PayrollClients already on QuickBooks Online$153 a month52See pricing
- 5ADP RUNBest when the client wants a phone repQuote only32See pricing
On this page
Quick picks
- Published accountant program terms
- OnPay onlyvolume discount or revenue share
- Lowest retail per 5-person client
- $62/moPatriot Full Service
- State registration done for you
- GustoMiddesk or $85/state/mo
- Prices checked
- Oct 16, 2026vendor pricing pages
- Patriot Software: low-cost option for very small clients.
- Gusto: client self-service and state registration.
- OnPay: a flat price across states.
- QuickBooks Payroll: clients already on QuickBooks Online.
- ADP RUN: when the client wants a phone rep.
This page has two audiences. If you run an accounting or bookkeeping firm, the sections on partner programs, multi-client costs and notice windows are for you. If you are a business owner looking for payroll and bookkeeping services, skip to the owner section further down for what to ask a firm that runs payroll for you.
Disclosure of a gap: Gusto and Intuit both run accountant programs, but their current discount and wholesale billing terms were not verifiable for this page. We show their retail prices and say so rather than repeat figures we could not confirm.
Scores
| Provider | Payroll score | Retail price | Accountant program terms verified? |
|---|---|---|---|
| Patriot Software | 69 | $17 + $4 or $37 + $5 | No program found |
| Gusto | 69 | $49 + $6 to $180 + $22 | No |
| OnPay | 67 | $49 + $6 | Yes: volume discount or revenue share, rates unpublished |
| QuickBooks Payroll | 52 | $88 + $6.50 to $203 + $10 | No |
| ADP RUN | 32 | Quote only | Referral payout only |
Scores: HRPricing scores, last updated Oct 17, 2026. Retail prices from vendor pricing pages, checked Oct 16, 2026. Patriot and Gusto tie at 69; Patriot ranks first because our tie rule favors the higher price score (25 against 23).
Scores follow our scoring method. Our full payroll ranking is on best payroll software.
The providers
Patriot Software
Retail: Basic Payroll $17 a month plus $4 per worker (you file taxes) or Full Service $37 plus $5 (Patriot files), with each extra state $12 a month. Clients who cancel keep access to reports, 941s, W-2s and 1099s, which makes offboarding easier.
Accountant program: none in our research. Patriot's affiliate program pays $150 per new customer but asks for an audience of US business owners.
How the score adds up
- Price25/25
- Tax filing10/20
- Features8/20
- Contract and exit15/15
- Support5/10
- Complaints record6/10
Gusto
Retail: Simple $49 a month plus $6 per person (one state), Plus $80 plus $12, Premium $180 plus $22. Month to month. Gusto is the only payroll provider in our research that registers state tax accounts (one-time through Middesk, or Business Compliance at $85 per state per month), which saves firms the most time when a client hires in a new state.
Accountant program: Gusto runs one for accounting firms, but we could not verify its current terms or any firm discount for this page. Ask Gusto for the client discount, firm billing option and revenue share in writing. Notice trap: Gusto reimburses penalties only if it hears about an agency notice 30 days before the response date.
How the score adds up
- Price23/25
- Tax filing14/20
- Features10/20
- Contract and exit12/15
- Support9/10
- Complaints record1/10
OnPay
Retail: $49 a month plus $6 per worker, with W-2s, 1099s and federal, state and local filings included and multi-state at no extra fee. No implementation fees and free data migration. Optional HR tiers from $15 plus $2 per worker.
Accountant program: OnPay's partner program is for "accountants, accounting firms and bookkeepers" and pays either a volume discount or a revenue share, quarterly within 45 days (onpay.com partner program terms). Rates are not published. Watch for: cancellation needs 30 days' written notice, and reviewers report corrected W-2s taking months.
How the score adds up
- Price23/25
- Tax filing15/20
- Features12/20
- Contract and exit7/15
- Support5/10
- Complaints record5/10
QuickBooks Payroll
Retail: payroll is sold as QuickBooks Workforce bundled with an accounting tier, from $88 a month plus $6.50 per employee (with Simple Start) to $203 plus $10 (Premium with Plus); Contractor Payments is $25 a month for 20 contractors plus $2 each. Extra states are $12 a month each, and you register the state accounts.
Accountant program: Intuit runs a ProAdvisor program for accountants, but we could not verify its current payroll discount or wholesale billing terms for this page. Tax Penalty Protection (penalties and interest up to $25,000 a year) is on Workforce Elite only and needs the notice emailed within 15 days of its date.
How the score adds up
- Price15/25
- Tax filing8/20
- Features10/20
- Contract and exit11/15
- Support4/10
- Complaints record4/10
ADP RUN
Quote only. Tech.co (January 2026, from user reports) puts Essential at about $79 a month plus $4 per employee. Cancellation needs 30 days' written notice. ADP's tax guarantee covers penalties from its errors and interest only when it held the tax money too long.
Partner program: ADP's PartnerStack program pays "up to $1,000+" per new RUN customer who runs payroll, by tier, through lead forms. It is a referral program, not wholesale billing.
How the score adds up
- Price0/25
- Tax filing14/20
- Features4/20
- Contract and exit6/15
- Support7/10
- Complaints record1/10
What multi-client payroll costs at retail
| Provider and plan | Per client per month | Math | 10 clients per month |
|---|---|---|---|
| Patriot Full Service | $62 | $37 + (5 x $5) | $620 |
| Square Payroll | $65 | $35 + (5 x $6) | $650 |
| Gusto Simple | $79 | $49 + (5 x $6) | $790 |
| OnPay | $79 | $49 + (5 x $6) | $790 |
| QuickBooks Payroll + Simple Start | $120.50 | $88 + (5 x $6.50) | $1,205 |
| Gusto Plus | $140 | $80 + (5 x $12) | $1,400 |
Retail list prices, one state per client, before any accountant discount, promo or add-on. Source: vendor pricing pages, checked Oct 16, 2026.
Retail is the ceiling. An accountant program can lower it, but only OnPay states what it offers (a volume discount or a revenue share), and none of these providers publishes a rate. Ask each for the discount as a percentage, whether it lasts or expires, and whether the firm or the client is billed. For other headcounts, see the payroll cost guide.
Per-client fees firms forget to pass through
- Extra states: QuickBooks and Patriot $12 a month per state, SurePayroll $9.99. Gusto Simple is one state only.
- Year-end forms: Square charges $3 per mailed paper W-2 or 1099; SurePayroll bills $50 plus $5 per form each year.
- Offboarding: Gusto charges $100 federal, $100 per state and $5 per form to file final returns; QuickBooks charges $150 for year-end forms after cancellation.
Referral and partner payouts
| Program | Payout | Conditions |
|---|---|---|
| OnPay partner program | Volume discount or revenue share (rates not published) | For accountants, accounting firms and bookkeepers; paid quarterly within 45 days |
| ADP RUN (PartnerStack) | Up to $1,000+ per new RUN customer, by tier | Customer must actively run payroll; lead-form referrals |
| Paychex PEO referral | $500 per PEO client with 5 to 20 employees; $25 per employee above 20, max $10,000 | At least 5 covered employees; US referrers only; you cannot also take a commission tied to the client |
| SurePayroll referral | $600 gift card per business payroll referral (Aug 1 to Oct 31, 2026) | Max 5 qualified referrals a year; client must run payroll within 180 days |
| Justworks partner program | Rates not published | Open to accountants, brokers, VCs and others |
| Human Interest (401(k)) | "Revenue share opportunities," no rates | For payroll firms, advisors, accountants and brokers |
| BambooHR referral | "Up to 30% Commission," or taken as client discounts | Application; amounts not published |
Source: each program's terms or partner page as listed in sources, checked Oct 16, 2026. TriNet's referral terms exclude brokers and channel partners.
Referral payouts can conflict with your duty to a client. If you take a referral fee, tell the client in writing. Paychex's PEO terms already bar taking a second commission tied to the same client.
What matters when you run payroll for clients
- Notice windows. If notices come to your firm, the guarantee clock is running. Gusto needs notice 30 days before the agency response date; QuickBooks Elite needs the notice emailed within 15 days of its date.
- The tax stays with the client. Outsourcing payroll does not move the client's employment tax liability unless the provider is an IRS-certified PEO (26 USC 3511). Every guarantee we read excludes errors from data the client or firm entered.
- State registration. Only Gusto registers state accounts for clients. Paychex, QuickBooks and ADP expect the ID numbers from you.
- Year-end deadlines. 2026 Forms W-2, W-3 and 1099-NEC are due February 1, 2027. The 1099-NEC threshold rises to $2,000 for 2026 payments, and e-filing is required at 10 or more information returns in total.
- Record access after a client leaves. QuickBooks keeps payroll data for one year after cancellation; Wave access ends at month end; Patriot keeps forms downloadable; Gusto admins keep limited read-only access.
- Switching a client mid-year. Load year-to-date totals so the $184,500 Social Security wage base is not overpaid, and agree who files the open quarter. Our payroll outsourcing guide has the full checklist.
For business owners: payroll and bookkeeping services
Many bookkeepers and CPA firms run payroll for clients, usually on one of the platforms above. We did not find published fee data for firm-run payroll in our research, so we do not quote a range. You can work out the floor yourself: the platform's retail fee (for a 5-person company, $62 to $140 a month in the table above) plus the firm's time.
What to ask a firm
- Which payroll platform do you use, and is the account in my company's name with my own login?
- Do you pass through the platform's price, mark it up, or receive a referral fee or discount?
- Who receives agency notices, and how fast do you forward them? (Gusto's guarantee needs notice 30 days before the deadline.)
- Who registers new state accounts when I hire out of state?
- If I leave your firm, can I keep the payroll account and download every W-2, 941 and register?
If you would rather run it yourself, compare in-house vs. outsourced payroll or start with payroll for small teams.
Common mistakes
- Putting client payroll accounts in the firm's name, which makes it hard for a client to leave cleanly.
- Missing a guarantee notice window because agency mail sat in the firm's inbox.
- Comparing base fees only. At 5 employees the per-person fee is $30 of Gusto Simple's $79.
- Not budgeting offboarding fees, such as Gusto's $100 federal and $100 per state for final returns.
- Taking a referral payment without telling the client.
Bottom line: OnPay is the only provider here with published accountant program terms, and its flat price with multi-state included is easy to resell. Gusto saves the most staff time on new-state registration. QuickBooks makes sense for clients already on QuickBooks Online. Get every program's discount and billing model in writing before you move clients.
Frequently asked questions
What is the best payroll software for accountants with multiple clients?
Do accountants get a discount on payroll software?
How much does payroll cost per client?
Who is liable if payroll taxes are filed wrong for a client?
How much do payroll referral programs pay accountants?
What should I ask a bookkeeper who offers payroll services?
Sources (30)
- OnPay: Partner program terms and conditions (checked Oct 16, 2026)
- OnPay: OnPay pricing (checked Oct 16, 2026)
- OnPay: OnPay terms of service (checked Oct 16, 2026)
- Gusto: Gusto pricing (checked Oct 16, 2026)
- Gusto: Gusto payroll terms (checked Oct 16, 2026)
- Gusto: State tax registration help (checked Oct 16, 2026)
- Gusto: Cancel your company's Gusto account (checked Oct 16, 2026)
- Intuit: QuickBooks Payroll pricing (checked Oct 16, 2026)
- Intuit: QuickBooks Contractor Payments (checked Oct 16, 2026)
- Intuit: QuickBooks Tax Penalty Protection (checked Oct 16, 2026)
- Intuit: QuickBooks Payroll disclosure (checked Oct 16, 2026)
- Patriot Software: Patriot payroll pricing (checked Oct 16, 2026)
- Patriot Software: Patriot affiliates (checked Oct 16, 2026)
- Square: Square Payroll pricing (checked Oct 16, 2026)
- SurePayroll: SurePayroll pricing (checked Oct 16, 2026)
- SurePayroll: Referral terms and conditions (checked Oct 16, 2026)
- ADP: RUN Powered by ADP product page (checked Oct 16, 2026)
- ADP: RUN terms of service (effective Feb 12, 2026) (checked Oct 16, 2026)
- PartnerStack: ADP partner program listing (checked Oct 16, 2026)
- Tech.co: ADP pricing guide (updated Jan 7, 2026) (checked Oct 16, 2026)
- Paychex: PEO referral terms (checked Oct 16, 2026)
- Justworks: What is the Justworks Partner Program (checked Oct 16, 2026)
- Human Interest: Partner with Human Interest (checked Oct 16, 2026)
- BambooHR: BambooHR referral program (checked Oct 16, 2026)
- TriNet: Referral terms and conditions (effective Apr 3, 2026) (checked Oct 16, 2026)
- Wave: Cancel Wave Payroll (checked Oct 16, 2026)
- IRS: Instructions for Forms W-2 and W-3 (2026) (checked Oct 16, 2026)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC (Dec 2026) (checked Oct 16, 2026)
- Cornell LII (statute text): 26 USC 3511 (checked Oct 16, 2026)
- Trustpilot: OnPay reviews (checked Oct 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.