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Fewer workers these days are content with most aspects of their employment.

Percentage who said they were satisfied with their jobs

Source: A survey of 5,000 households, The Conference Board, www.conference-board.org , 2005.

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Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.