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In this video tutorial, the focus is on finding the best free payroll software for small businesses. The narrator mentions that free payroll software can help reduce expenses and simplify payroll processing, even though it may not be as advanced as premium options. The key features to look for in free payroll software are paycheck calculation, time tracking, and deductions. The video showcases five favorite free payroll software options, with the first recommendation being Payroll for Free. The narrator encourages viewers to subscribe to the channel for more helpful tips and recommendations.