Running a small business means wearing a lot of hats. Payroll is one of the most important, and one of the easiest to get wrong. The IRS estimates that about one in three employers makes payroll errors every year, and the average mistake costs $291 to correct. That might not sound alarming on its own, but those errors compound fast, and the penalties for noncompliance can far exceed the original mistake. Here are five payroll mistakes we see small business owners make, and wh