i think that one person could certainly handle a 100 person payroll, but what i think i ridiculous is, that a company of that size woud reply on one old bag to be the sole handler of all its payroll.
even from a business standpoint, besides fucking over your employees, if they paid say $350K on payroll in a period that they only would have had to pay $300K, that is a horrible waste of cash flow. or it could be the opposite, or they dont need the cash in hand. either way, its a pretty retarded way for a decent sized company to deal with payroll.
i was disappoint to say the least.