Small business owners face all kinds of problems when it comes to payroll processing. Making one tiny little mistake can turn payroll processing into a complex and expensive mess if you do not know how to spot the mistake and correct it quickly. A good idea would be to have an automated time and attendance system set up that can be easily used for tracking employees as they check in for work and then out again. If your business has more than 20 people working for it, then you are required to provide continued healthcare coverage for them. Cobra is for people who lose their job and for those employees whose hours are cut. There are other qualifying events that require the provision of COBRA too.