As rjs just clarifies, it relates to expense paid and not payroll. So you have to spend at least 75% on payroll and that is tax free. However the expenses paid can not be deducted from taxes too so you end up paying taxes on the money that is used for approved expenses. So it should not be much. So if you spend 10% on your lease, you can’t write off that portion of the lease from your tax return next year.