Employee leasing uses the employment agency act as both human resources and payroll departments. You must still hire, supervise, and terminate your employees. The agency is only responsible for meeting all the complex legal and insurance responsibilities of employment. The cost to you is just slightly more than the amount you would need to pay for your employee taxes and insurance, if they were on your payroll. You also eliminate your liability for workers comp,unemployment and disability claims while reducing your risk of employee lawsuits. You eliminate hours you would spend processing payroll and other human resource functions. You may want to put your entire staff on leasing or only put short term or other selected employees on the agencies payroll.