I would disagree Dublin.
I used to do the wages for my ltd company which had 6 of us using it while contracting.
Each run takes 5 mins per person to enter it through the sheet and run the tables. Then 10 mins at the end writing all the cheques and envelopes. This went down to 1 min per person and 5mins for the cheques after I knocked up a spreadsheet and got printable cheques from the bank.
I will admit you do get people out there who make a living off making out payroll is difficult and alot of work, it isn't.
Mind you its a very common excuse thought for flying schools who don't want to pay NI contributions.
And it makes a huge difference to the FI with state benefits.
Also I have heard the minimum wage unit are looking at a few schools as well.