That's roughly double the 3.5% of payroll checks that went to 1099 workers in December 2007.

WSJ: Why Small Businesses Are Scared of the New Health-Care Law

Most banks offer it for customers who agree to have their payroll checks automatically deposited, although again, some big banks are starting to reinstate monthly service charges if minimum balances aren't maintained.

FORBES: Banking

In December 2012, 6.7% of payroll checks written by small employers went to 1099 workers, or those not considered employees of a company, according to SurePayroll, a Chicago-based payroll firm that caters to 40, 000 small employers with an average of seven employees.

WSJ: Why Small Businesses Are Scared of the New Health-Care Law

So much so that we offer our customers access to their direct-deposited payroll or government checks up to 2 days early.

FORBES: Can Walmart's Amex Bluebird Kill The Celebrity Debit Card?

Your payroll service can cut the checks to your employees, withhold the taxes, transmit the taxes immediately to the IRS, and issue the Forms W-2.

FORBES: Employers Who Violate Tax Law May Go To Jail

The payroll tax holiday would replace a provision in the House-passed economic stimulus bill to send rebate checks to those who did not receive them this summer -- those who do not make enough to pay income tax but are still subject to payroll taxes.

CNN: Senate Republicans propose payroll tax holiday