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Gusto is a US payroll and HR platform for small businesses. It calculates federal and state payroll taxes, files returns, handles direct deposits and year-end forms, and can add benefits such as health insurance and 401(k) contributions. Employee onboarding, time-off tracking and hiring documents are included, with an optional HR library and compliance support. Pricing is per month plus a per-employee fee, with tiers depending on payroll and HR features. It is built for companies with US employees; international payroll is not its focus. The interface is friendlier than most legacy payroll systems.