Legal Aid nearly ran out of money in the spring and feared it could not meet its regular payroll expenses.

Nearly 60 percent of the estimated $16.2 billion cost results from increased payroll expenses, according to the Chamber's estimates.

Next year, instead of paying 6.2 percent on their payroll expenses, firms would pay only 3.1 percent.

She cut payroll expenses by a third, but this also led to an eighty percent turnover in staff, the highest in the institution's history.

As a result, their clients, which have already paid to cover payroll expenses, health care premiums, taxes and other costs, can be stuck with the bill a second time.

A majority of the companies in the survey budgeted less than 1 percent of payroll expenses for these awards.

Mrs. Kelly said she still planned to conduct the audit and expected to reduce payroll expenses by $27 million next year.

The employer cuts payroll expenses to get through a slow period, controls inventory and has a trained work force ready to recall when business picks up.

Last week, Northwest and the flight attendants' union agreed to a leave-of-absence program that would reduce payroll expenses for the next two months.

For it to be profitable, Eastern must slash payroll expenses and fill its planes soon, he said.