Payroll: a tie that binds; offer payroll services to position your firm as an all-service provider.EXECUTIVE SUMMARY * EVERY BUSINESS HAS TO PAY ITS STAFF and its taxes. Many CPAs are addressing those twin needs by offering to help their small-business clients, not just with taxes But also with the many chores that go into payroll processing, from after-the-fact tax filings to benefits administration. * IMPROVED TECHNOLOGY HAS MADE offering payroll services easier in the past five years. It's a good fit with services such as pension work that must be in a prescribed electronic format. * A FIRM CAN HANDLE THE ENTIRE PROCESS for most payroll clients--prepare checks, arrange for the deposits and make sure the clients' payroll taxes are paid on a timely basis and their quarterly and annual returns are correctly prepared and filed. * USING A CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. FIRM OFFERS CLIENTS confidentiality plus the advantage of personalized service. Clients like to deal with only one provider and know the individual who answers the phone. * CPAs NEW TO THE PAYROLL NICHE WILL FIND that there is an abundance of software and Web-based providers to choose from. Start-up costs for software and training start at $1,500 but can go much higher. Firms can control staff costs By hiring $15- to $20-per-hour workers to do basic data entry. * PAYROLL SERVICES CAN BE AN ADJUNCT to other recurring CPA work that can give a firm a high return on investment relative to the amount of time they take. ********* Every business has to pay its staff and its taxes. Many CPAs are addressing those twin needs by offering to help their small business clients not just with taxes but also with the many chores that go into payroll processing, from after-the-fact tax filings to benefits administration. Payroll services is not a huge niche--most of the CPAs with whom we spoke for this article say it accounts for less than 5% of their total billings. But its value is larger than that figure implies. Having it on the menu, they say, positions a firm as an all-service provider and helps cement client relationships. Horovitz, Rudoy & Roteman (HR&R), Pittsburgh, has provided a complete proprietary in-house payroll service (FlexPay) for about 10 years, says Gordon Scherer, CPA and managing principal of the six-partner firm. It represents about 3.5% of the firm's income, and the partners have earmarked that money for funding the cost of their retirement (see "A Payroll Services Retirement Fund," page 31). Here's information to help you decide whether payroll could be a good business for your firm, whether you're a sole practitioner or a managing partner. A GOOD WAY TO GROW? "Payroll services are about 3% of my practice, but offering them is part of being a full-service accounting firm," says Daniel M. Ukestad, CPA, a Carmel, California, sole practitioner who does after-the-fact payroll for about a dozen small business clients. He provides those clients with tax and consulting services, not audits (see "Independence and Service Issues," page 32). He also does domestic-staff payroll for older individuals with household help. At Faulk & Winkler Winkler may refer to:
LLC - Logical Link Control of Baton Rouge, Louisiana For the Canadian restaurant, see . Baton Rouge (from the French bâton rouge), pronounced /ˈbætn ˈɹuːʒ/ in English, and , principal Monica Waller is responsible for client accounting services (CAS). "Payroll services is a small part of our business, but it works hand in hand with CAS, including general ledger General Ledger A company's accounting records. This formal ledger contains all the financial accounts and statements of a business. Notes: The ledger uses two columns: one records debits, the other has offsetting credits. , financial statements, accounts payable and accounts receivable accounts receivable n. the amounts of money due or owed to a business or professional by customers or clients. Generally, accounts receivable refers to the total amount due and is considered in calculating the value of a business or the business' problems in paying , tax and pension work," she says. When tax partner Denise Carvalho, CPA, sees a client who might benefit from payroll services, she brings Waller in to discuss how to help. The firm has handled payroll since 1984 but says improved technology has made it easier in the past five years. It's a good fit with services such as pension work that must be in a prescribed electronic format. "It has become a real selling point selling point n. An aspect of a product or service that is stressed in advertising or marketing. Noun 1. selling point - a characteristic of something that is up for sale that makes it attractive to potential customers for pension administration clients to transfer their payroll to us" she says. Principal Joseph Maloney, CPA, of four-partner firm Maloney, Reed, Scarpitti & Co. of Erie, Pennsylvania “Erie” redirects here. For other uses, see Erie (disambiguation). Erie (pronounced IPA: /ˈɪəri/) is a major industrial city on the shore of Lake Erie in the northwestern corner of the U.S. , says, "Payroll has provided about 10% of our business for 25 or 30 years." The firm handles the entire process for most payroll clients--prepares their checks, arranges for the deposits, and makes sure the clients' payroll taxes are paid on a timely basis and their quarterly and annual returns are correctly prepared and filed. Using a CPA firm offers them confidentiality and personalized service. "Clients like to deal with only one provider," he says. "They know the individual who answers the phone, and they can let us deal with changing tax rates and payroll laws." A PAYROLL-PROCESS OVERVIEW Clients can benefit from help with this highly detailed human resources The fancy word for "people." The human resources department within an organization, years ago known as the "personnel department," manages the administrative aspects of the employees. function at many points. First employers collect and record employee data (Social Security number, address and dependents), job location, whether salaried or nonexempt, and medical and other benefits deductions. Then they record employees' hours worked by hand, time clock or computer. On short-term projects where workers belong to different unions (a movie set or construction site, for instance), those records likely will be handwritten hand·write tr.v. hand·wrote , hand·writ·ten , hand·writ·ing, hand·writes To write by hand. [Back-formation from handwritten.] Adj. 1. . A payroll specialist knowledgeable about union rules checks the information (which a supervisor may verify) to summarize the wages due. Using tax tables or an automated system, he or she calculates tax deductions and creates a payroll register. The paymaster checks wage and tax amounts for anything out of line, then prints and distributes paychecks, or receipts if direct deposit is used. The data are entered in the company's general ledger, and the employer follows through by making bank deposits for the tax amounts withheld and filing periodic reports to the federal, state and local governments. A LITTLE OR A LOT Ukestad's small business clients prepare their own paychecks--some by hand--and use his services to make sure their tax records are correct and deposits are on time. "I educate them on how to prepare payroll and how and when to make the deposits," he says. He prefers that larger clients use a national provider such as Paychex or ADP (1) (Automatic Data Processing) Synonymous with data processing (DP), electronic data processing (EDP) and information processing. (2) (Automatic Data Processing, Inc., Roseland, NJ, www.adp. (see "Resources," page 33). James Hayden, CPA, a Montvale, New Jersey Montvale is a borough in Bergen County, New Jersey, United States. As of the United States 2000 Census, the borough population was 7,034. Montvale was incorporated as a borough on August 31, 1894, from portions of both Orvil Township and Washington Township, at the height , sole practitioner with six staff members, says payroll represents about 10% of his firm's revenues. He refers clients with more than four employees to Paychex, which he has used for 25 years. "We can rely on its work and access reports on line. If Paychex makes a mistake, it rectifies it." Ilene Eisen, CPA, of ie Solutions in Monterey, California For other uses, see Monterey (disambiguation). The City of Monterey is located on Monterey Bay along the Pacific coast in central California. As of 2005, the city population was 30,641. , also recommends national payroll providers to her clients for their broad capabilities. To help clients meet filing and deposit guidelines she suggests that QuickBooks clients use Intuit in·tu·it tr.v. in·tu·it·ed, in·tu·it·ing, in·tu·its Usage Problem To know intuitively. [Back-formation from intuition. payroll services, "since they can download the information into their accounting records easily," she says. "Peachtree users can use similar Best Software payroll services." What you recommend to clients depends on their sophistication so·phis·ti·cate v. so·phis·ti·cat·ed, so·phis·ti·cat·ing, so·phis·ti·cates v.tr. 1. To cause to become less natural, especially to make less naive and more worldly. 2. and what you perceive they need. Big payroll companies, such as Paychex or ADP, offer a large number of Internet-based payroll-processing services and products, and employ experts to track accounting intricacies and ensure clients are in compliance with local and federal tax laws. Many payroll providers offer such simple user interfaces that "CPAs may have a hard time convincing clients to use their help," says Steven Bragg, CPA and CFO See Chief Financial Officer. of Premier Data, Englewood, Colorado Englewood is a city in Arapahoe County, Colorado, USA. As of 2005, the city is estimated to have a total population of 32,350.[5] It is part of the Denver-Aurora Metropolitan Area. . He cites ADP's PayExpert system as an example. At its most basic, it can process just payroll through a Web browser The program that serves as your front end to the Web on the Internet. In order to view a site, you type its address (URL) into the browser's Location field; for example, www.computerlanguage.com, and the home page of that site is downloaded to you. interface. The system also permits complete integration with a centralized cen·tral·ize v. cen·tral·ized, cen·tral·iz·ing, cen·tral·iz·es v.tr. 1. To draw into or toward a center; consolidate. 2. 401(k) investment module, which automatically makes 401(k) deductions from employee paychecks and eliminates the need for separate tax filings, administration reports and payments, he says. Managing flexible spending accounts flexible spending account, n an employee reimbursement account primarily funded with employee-designated salary reductions. Funds are reimbursed to the employee for health care (medical and/or dental), dependent care, and/or legal expenses and are (FSAs) is another possibility with ADP. Services include integrating FSA FSA Financial Services Authority FSA Food Standards Agency (UK) FSA Farm Service Agency (USDA) FSA Financial Services Agency (Japan) deductions with payroll and offering employees the use of debit cards from which to pay down their FSA balances. "Employees can access and update their 401(k) and FSA account information through the ADP site, so clients no longer have to spend time dealing with employee account-maintenance issues," Bragg says. Some CPA firms provide payroll compliance auditing services, including retirement plans, cafeteria benefit cafeteria benefit n. A particular employee benefit selected from a company plan offering a variety of choices that can be balanced to suit individual needs. plans and health plans, to trustees of employee benefit plans. These services are valuable to benefits trustees--who have a fiduciary duty Noun 1. fiduciary duty - the legal duty of a fiduciary to act in the best interests of the beneficiary legal duty - acts which the law requires be done or forborne to ensure employee contributions to the plans are correct and timely--because the rules are complex and overlapping. Engagements focus on checking an employer's payroll records for compliance with IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. and state withholding and Department of Labor rules. TECHNOLOGY MAKES IT WORK CPAs who want to offer more payroll services will find there's an abundance of software and Web-based providers to choose from. Start-up costs for software and training start at $1,500 but can go much higher. Firms can control staff costs by hiring $15- to $20-per-hour people to do data entry. At Faulk & Winkler, the first step in handling a client's payroll is to generate and post an import file to the Internet prior to the client's pay date. That automatically sends an e-mail that reminds the client when payroll data must be received. Clients log onto the firm's Web site and access their payroll file through a secure Web portal See portal. , then enter hour and wage information, make changes to employee master-file information and/or leave notes. When they click "Done," the firm gets an e-mail stating the client's payroll information is ready. Then the firm imports the data, verifies the totals and makes changes according to according to prep. 1. As stated or indicated by; on the authority of: according to historians. 2. In keeping with: according to instructions. 3. any notes and process. Maloney, Reed, Scarpitti uses ACCPAC ACCPAC Accounts Package ACCPAC Accounting Package and QuickBooks to prepare the payroll checks and information for the electronic transfers. To prepare W-2s and quarterly and annual payroll tax returns it uses 1099-Etc from Advanced Micro Solutions; it outsources the direct-deposit segment to another provider, National Payment Corp. "In most cases the payroll information automatically updates the clients' general ledgers," Maloney says. "If we don't maintain their general ledger, we provide them with the entry to input the payroll information to their GL." Most clients have paychecks deposited electronically into employees' accounts. Faulk & Winkler generates a NACHA NACHA National Automated Clearing House Association NACHA National Agency Clearing House Association (National Automated Clearing House See ACH. account) formatted file and sends it either directly to the employer's bank or to a third-party vendor, which distributes the funds to employees on payday. Employees of clients that use EZ-Stub direct deposit receive e-mail notification that payroll is ready; a link brings them to a secure Web portal. To view their current and all previous check stubs, employees enter their unique log-in name and password. They can view and print out information or stubs stubs The shares of equity in a firm that is financed almost completely with debt. Stubs are often created when firms go through a leveraged buyout or pay big cash dividends in order to fend off a takeover. for documentation at any time. In some cases the firm generates printed check stubs for employees' records and delivers them to the client for distribution or marls them directly to employees. WHAT TO WATCH OUT FOR Reliability is the paramount concern of every payroll customer and every one of its employees. These are the hot-button issues: * Pay the government correctly and on time. The penalties for failure to pay the client's taxes are severe, and you will lose the client if you don't deliver. * Get the checks right. "If you want to tick people off, mess with mess with Verb Informal, chiefly US to interfere in, or become involved with, a dangerous person, thing, or situation: he had started messing with drugs their paychecks," Waller says. Payroll mistakes also embarrass clients, whose employees may assume the company is having financial problems. * Issue checks and direct-deposit funds on time. "Clients can't afford problems with their employees' pay," Maloney says. A delay can disrupt an entire business. * Train clients to process data reliably. To be profitable, payroll-processing must be automated and standardized. Discourage clients from making late changes by charging for them. "If they know they'll be fined, it helps them get it right the first time," Waller says. * Stay current on the law. Keep your staff abreast of changes. Use CPE (Customer Premises Equipment) Communications equipment that resides on the customer's premises. CPE - Customer Premises Equipment , the Internet and updates from state CPA societies and local sources to stay on top of changes. Inform your clients, too. * Keep abreast Verb 1. keep abreast - keep informed; "He kept up on his country's foreign policies" keep up, follow trace, follow - follow, discover, or ascertain the course of development of something; "We must follow closely the economic development is Cuba" ; "trace the of technology. Use the Internet, join user groups and attend technology conferences. If you feel confident in your tech expertise, consider becoming a reseller, Waller suggests. * Cross-train your staff. To ensure that at least two people have experience with every client, Maloney's firm insists that every worker learn how to handle another company's payroll in addition to those that are his or her primary responsibility. * Keep strict internal controls. Perform background checks on potential hires to ensure staff members processing payroll are trustworthy and responsible. * Be patient. Clients not accustomed to outsourcing may need some hand-holding at first, so be prepared to give new accounts some extra time. MAKE SOMEONE HAPPY "Our philosophy always has been to provide an unlimited number of services to a limited number of clients," says Waller. Clients also are "less likely to shop on price if you can show them you're providing value." Because payroll services can be an adjunct to other recurring CPA work, they can give a firm a high return on investment relative to the amount of time they take. Clients get the full service of the payroll-processing houses, with the convenience of having someone local do the job. "They are happy because if things go wrong, they can get a corrected or bonus check at a moment's notice," Waller says. "And we're happy to keep dollars from walking out the door to other CPA firms." RESOURCES Note: Information about technology products changes quickly, so when researching any product or service, talk to vendors and users to determine what is suitable for both your firm and your client. AICPA AICPA See American Institute of Certified Public Accountants (AICPA). partner program The AICPA has an exclusive partnership program with Paychex, which offers built-in benefits for CPAs and their clients. Paychex Web-based payroll offerings include Paychex Online Internet Report Service and General Ledger Reporting Service. For more information go to www.cpa2biz.com/Business Solutions or call the Institute at 888-777-7077. Software Payroll processing products include * 1099-Etc Software Advanced Micro Solutions Inc. www.1099-etc.com * Abra Suite; CPA Payroll Best Software www.bestsoftware.com * CheckMark Payroll CheckMark Software Inc. www.checkmark.com * CorPay; CorPay for SQL Server An earlier relational DBMS from Sybase and from Microsoft. Sybase introduced SQL Server in 1988 for various Unix versions. In that same year, with help from IBM, Sybase created an OS/2 version that Microsoft licensed and branded as Microsoft SQL Server. Comtech Solutions Worldwide Inc. www.comtechsolutions.com * Cougar Mountain The lowest and westernmost of the Issaquah Alps, Cougar Mountain is a zone of highlands in suburban Seattle, Washington, rising abruptly from southeast of the intersection of I-90 and I-405. Payroll Cougar Mountain Software Cougar Mountain Software is a privately-held company based in Boise, Idaho that markets accounting software to small to mid-sized companies. History Founded by Bob Gossett back in 1982, the company celebrated their 25th anniversary in 2007. www.cougarmtn.com * CPA Payroll CPA Software www.cpasoftware.com * Payroll Solution Creative Solutions www.creativesolutions.thomson.com * CYMA IV Accounting for Windows; CYMA State Payroll Forms CYMA Systems CYMA Accounting Software is a Windows-based accounting software suite designed for medium sized businesses and non-profit organizations. The system includes modules for:
www.cyma.com * Paymate Acclaim; Paymate Simple; Paymate Standard Paymate Software www.akmicro.com * Industrial Strength Payroll; Industrial Strength Payroll for Windows 9x Refers to Windows 95, 98 and ME. (operating system) Windows 9X - A shorthand meaning Windows 95 or Windows 98. and NT 4; Payroll; 1099 Package Phoenix Phive Software Corp. www.phoenixphive.com * Assisted Payroll; Complete Payroll; Do-It-Yourself Payroll; QuickPayroll Quickbooks Assisted Payroll www.payroll.com * Red Wing Payroll Red Wing Software www.redwingsoftware.com * Stellar Software Co. Stellar Software Ltd. www.payrollcafe.com * UBCC UBCC Uniform Building Code Commission (Utah) Real-Time Accounting Software Universal Business Computing Company www.ubcc.com Web-based payroll applications * Automatic Data Processing Same as data processing. Inc. (ADP) www.adp.com * Ceridian Payroll (Small Business Solutions) www.ceridiansmallbusiness.com; www.ceridian.com * Direct Deposit Plus; EZStub; Currency Connection Payroll Cards; WEB Direct Deposit National Payment Corp. www.directdeposit.com * Paychex Inc. www.paychex.com * PayChoice Payroll Associates www.payrollassociates.com * Paycom Paycom Online www.paycomonline.com * PayCycle PayCycle www.paycycle.com * PayMaxx Inc. PayMaxx www.paymaxx.com * Payroll Services Payroll Relief Inc. www.payrelief.com * SurePayroll Service SurePayroll Inc. www.surepayroll.com * Time2Pay Accuchex Corp. www.accuchex.com Publications * Essentials of Payroll Management and Accounting by Steven M. Bragg, John Wiley John Wiley may refer to:
* Payroll Compliance Pro on Checkpoint, from Thomson's RIA (Rich Internet Application) A Web-based application that approaches the speed and elegance of a local application. An RIA may refer to a browser-based application that uses AJAX or another enhanced coding technique. Group. Online. (Contact: www.riag.com, or 800-950-1216.) Covers federal, state, and local compliance; includes regulations, other federal legislation and Department of Labor materials, and tax forms. * Payroll Tax Deskbook, from PPCNet. Available in print, on CD or online. (Contact: www.ppcnet.com.) Covers federal withholding, deposit and reporting requirements, and worker-classification (W-2 vs. 1099) issues. Plenty to Do The U.S. civilian labor force will reach 162.3 million by 2012, an increase of 17.4 million (11%) from 2002. Source: Department of Labor Bureau of Labor Statistics Bureau of Labor Statistics (BLS) A research agency of the U.S. Department of Labor; it compiles statistics on hours of work, average hourly earnings, employment and unemployment, consumer prices and many other variables. , www.bis.gov/news.release/ecopro.nr0.htm, 2004. CASE STUDY A Payroll Services Retirement Fund Horovitz, Rudoy & Roteman (HR&R) of Pittsburgh provides clients with complete payroll services through FlexPay, a separate subsidiary it founded in 1995. "We got into it at the urging of clients who wanted to shift the burden of a complex corporate chore to someone they trusted," says managing partner Gordon Scherer, CPA. "Then we began to offer it to other clients who were frustrated frus·trate tr.v. frus·trat·ed, frus·trat·ing, frus·trates 1. a. To prevent from accomplishing a purpose or fulfilling a desire; thwart: with expensive and inflexible national payroll companies." About 130 closely held A phrase used to describe the ownership, management, and operation of a corporation by a small group of people. In a closely held corporation, the same people often act as shareholders, directors, and officers, and no outside investors exist. businesses now use the payroll service, which is tailored to each client's needs. They like its flexibility, and the firm says the increased contact with clients strengthens the firm. Independence. HR&R follows AICPA and state society guidance with regard to independence and ethics issues and does not offer these services to entities for which it provides audit or review services. Start-up. Initially, one partner was the champion; he got buy-in from the partner group. Now all partners market FlexPay. "We talk to clients who currently use a payroll service to find out how satisfied they are and what may be missing," Scherer says. "Then we determine whether our firm is interested in filling the gap. Based on our service in other areas, many existing clients have an interest in our providing payroll services as long as we're competitive on price." The firm expanded the responsibilities of its five-person IT staff to include payroll; it had the service running smoothly within three months. Start-up costs were about $10,000 for hardware and PayChoice software from Payroll Associates. "Firms considering this absolutely need to identify and acquire quality software and establish a banking relationship for direct deposit," Scherer says. In general, expect to pay $5,000 to $7,000 for software and computer equipment; what you pay for additional staff will depend on your firm's available excess capacity. Fees. HR&R charges a base processing fee, a per-check charge and other fees for requested services. There's no extra charge for employee changes. Fees vary by company size: The per-check charge is about $4.00 per head for a business with five employees, and about $1.35 for one with 50 employees. "All fees are competitive with major payroll-service providers," Scherer says. Process. Clients submit their payroll information (staff hours and any personnel changes) via fax, e-mail or telephone each payroll period. HR&R enters the data and processes the payroll. It sends completed payroll and all relevant reports to the client, and if the client wishes, direct-deposits employees' wages and the employer's electronic federal tax payment system payments. The firm prepares all quarterly payroll tax returns and annual W-2 forms and makes all relevant transmittals. Staying current. To keep up with the technology, supervisors attend the annual conference sponsored by the software vendor. HR&R stays on top of changes in applicable laws through the American Payroll Association (APA (All Points Addressable) Refers to an array (bitmapped screen, matrix, etc.) in which all bits or cells can be individually manipulated. APA - Application Portability Architecture ), which provides continuous updates. Software vendors and standard services the firm uses also provide updates on changes. Firm benefits. "Payroll services enhance our clients' confidence in the firm and provide synergies, such as facilitating 401(k) withholding and transmission to third-party administrators," Scherer says. "Our clients trust HR&R to oversee their finances and payroll." In terms of practice management, Scherer says the unique thing about HR&R's program is that profits are used to fund partner retirement. "Our senior partners own the payroll-service entity and apply the income it earns to their future unfunded retirement obligation," he says. "We anticipate that prior to their date of retirement at least 50% of each partner's obligation will be met by this technique." Independence and Service Issues Because payroll services are a nonattest service, providing them to a client can mar a CPA's independence. For engagements entered into after 2003 (with exceptions for some completed before 2005), practitioners must pay careful attention to a revision to Ethics Interpretation 101-3, "Performance of Nonattest Services." Make sure the client fully understands the services it is to receive. In an engagement letter, describe what your firm will and will not do, the limits to the service, the information the firm will need to properly prepare the client's payroll and the time constraints involved. Document in writing your understanding with the client regarding * Objectives of the engagement. * Services to be performed. * Client's acceptance of its responsibilities. * The firm's responsibilities. * Any limitations on the engagement. Firms need to be alert to independence issues, says Joseph Maloney, CPA, of four-partner firm Maloney, Reed, Scarpitti & Co., Erie, Pennsylvania: "Our involvement in our clients' payroll process is great. But when we have signature authorization over the client's checking account or are involved in the management of employee payroll information, we have had to disclose the fact we are not independent in some cases." PRACTICAL TIPS TO REMEMBER * Assess your firm's capacity for additional recurring payroll services. * Determine which clients are free of independence conflicts for payroll engagements. * To gauge the market, ask your clients what parts of handling payroll they find burdensome. * Research payroll products' capabilities carefully to find a good match for clients' requirements and your work systems. * Let clients know they'll incur additional charges if they make late changes. * Stay current on the law. * Cross-train your staff to ensure the firm has at least two people who know how to do a client's payroll. * Perform background checks on potential hires in the payroll operation to minimize the potential for fraud. SARAH Sarah or Sarai: see Sara. Sarah (flourished early 2nd millennium BC) In the Hebrew scriptures, the wife of Abraham and mother of Isaac. She was childless until age 90. E. PHELAN, JD, is a New York-based attorney and writer. Ms. Phelan was formerly a senior manager with Deloitte & Touche and a technical manager in personal financial planning Financial planning Evaluating the investing and financing options available to a firm. Planning includes attempting to make optimal decisions, projecting the consequences of these decisions for the firm in the form of a financial plan, and then comparing future performance against at the AICPA. Her e-mail address See Internet address. e-mail address - electronic mail address is sep1127@yahoo.com. MICHAEL HAYES Michael Hayes may refer to:
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