Average Payroll Percentage Small Business (APPSB) is a term that describes the average amount a small business pays its employees as a percentage of its total revenue. This information can be used to benchmark a company’s performance and track progress over time. It can also serve as an indicator for potential areas for improvement – for example, if payroll costs are higher than the industry average, it may be necessary to review wage structure and staff efficiency to ensure the best value for money. APPSB can also be compared across industries in order to gauge differences in employee wages.