Build an AI payroll tool for small businesses with fewer than 25 employees. 1. Employee profiles with salary or hourly rate, tax details, benefits, and deductions. 2. Pay schedule setup: weekly, biweekly, semi-monthly, or monthly. 3. Time entry import from CSV or a simple timesheet screen, with overtime rules configurable. 4. Automatic gross-to-net calculation: taxes, pre-tax deductions, garnishments, and post-tax deductions, shown in an itemized breakdown. 5. AI assistant that answers payroll questions like 'what is the difference between exempt and non-exempt?' and explains each line on a pay stub. 6. Pay stub PDF generation with company branding. 7. Federal and state tax bracket lookup tables, kept current by the operator, with clear warnings that the owner must verify rates. 8. Payroll run approval flow so a human confirms every run before anything is recorded. 9. Payroll history dashboard with totals by month, employee, and category. 10. Contractor payment mode that generates 1099-friendly payment records. 11. Export to CSV for accountant handoff. Do not attempt tax filings or direct deposits with hand-built code; go through a payroll API such as Check or Gusto, or treat this as a calculator with an accountant's sign-off.