Guide
The first-hire stack (2026)
The first employee is a payroll product, a business bank account, and a file a CPA will open. Not an HRIS bake-off, and not an AI hiring agent.
By Gregory GreensteinUpdated September 20, 2026Affiliate disclosure
The rule
A first hire is a compliance event that happens to include software. You need: an EIN, a business-named bank account, workers’ comp where required, and a payroll product that files. You do not need BambooHR Elite, Rippling, or a recruiting AI. Those catalogs — especially generative AI hiring tools — stay off this page. Aiacent can have the agents.
The default stack
- Payroll: Gusto Simple if one state; Plus if a second work state. QuickBooks Workforce if the books already live in QBO and you will pay both bills.
- Banking: Mercury or Relay (sub-accounts for tax and payroll). Not personal checking.
- Ledger: QuickBooks Online Simple Start or Essentials unless the CPA is a Xero shop. Wave only if you are still categorizing a tiny file yourself.
- HR file: Gusto’s onboarding and PTO until you have managers. Then read the HR ranking before BambooHR’s $250 floor.
- Contractors: Gusto Contractor Only or the contractor lane on Simple — classification is on you.
Payday
As of September 20, 2026, Gusto Simple is $49 + $6 per person. Five people, one state: $79/month. That is the napkin default. Workforce Payroll is $50 + $7 plus a QuickBooks Online subscription. Rippling is a quote. ADP RUN is a conversation. Restaurants should read the restaurant payroll ranking before they buy office software.
Paying yourself a reasonable S-corp salary is still payroll. Do not “just write a check.” We are not your tax advisor on reasonable compensation.
The account
Mercury or Relay at $0 starter checking are the usual Incacent startup/LLC picks. Put payroll on a dedicated account or Relay sub-account. See the startup checking and LLC banking rankings. Fintechs partner with banks; we are not the FDIC.
The books
The first W-2 is when Wave often dies. A US CPA will ask for QuickBooks. Xero if they already live there. FreshBooks if you still think the company is an invoicing hobby — it is not, once you have an employee. Read the bookkeeping ranking if you will not categorize weekly; Bench is a service bill, not a $38 app.
What to skip
- An ATS. You have one role. Use email.
- A PEO unless benefits access is the actual reason — Justworks is co-employment, not a nicer Gusto.
- Performance management for two people.
- AI interview note-takers as a buying criterion. Not this site.