35 Employment agency services; employer of record services, namely, payroll processing, employee administration services, employment verification; agency of record services, namely, payroll processing, employee administration services, employment verification; billing and administration of accounts on behalf of independent contractors; comprehensive labor management, namely, employment staffing and business services in the nature of verifying the credentials of independent contractors for others; providing human resource management for others; Complete back-office and business process outsourcing services for employees and independent contractors, namely, financial record-keeping for insurance, risk management, payroll, workers compensation and benefits