Many small business owners look at all the issues involved with managing personnel, and decide to outsource all or most of their human resource functions to outside vendors (generally called professional employer organizations or PEOs, human resource outsourcers. or sometimes employee or staff leasing firms). At a minimum these take over the employer's payroll tasks. Usually, PEOs assume most of the employer's human resources chores. The PEO usually handles employee- related activities such as recruiting, hiring (with client firms' supervisors approvals), and payroll and taxes.? L01