Tax retainers, financial statements, payroll, and it's labour related regulations and compliance requirements as well as record keeping for X amount of years and worrying about auditors, wouldn't it be wonderful if the weight of worrying about these could be lifted of your shoulders. These administrative task are a requirement for business information purposes and they don't necessarily generate income, instead they consume time and money. To hire an employee comes with responsibilities which can't be sustained during hard times and if you are running a small business it is pointless.