How do business owners do pay-roll and taxes?

Generally business' hire someone who is trained in this. There is not only paying out salaries, but taxes on those salaries, holiday pay, deductions for certain benefits (if any) etc. If you don't want to hire someone then you need to take night courses on how to do this. If you go to a large book store there are some books that will tell you how to start small business' and it may have information on how to do payroll. To save yourself a lot of problems it's best to hire someone who knows what they are doing on a part-time basis. There are many women out there that know how to do this that would love part-time work. It is also helpful that you let a CGA go over your books before tax time as tax laws are changing quickly and often. You may be able to have more write offs on your business than you realize.