S-8 EX-FILING FEES 0000723531 0000723531 1 2025-04-14 2025-04-14 0000723531 2025-04-14 2025-04-14 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

PAYCHEX, INC.

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule
  Amount Registered   Proposed Maximum Offering
Price Per Unit
  Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Common Stock, par value $0.01 per share, to be issued pursuant to the Paychex, Inc. 2002 Stock Incentive Plan   (1)   Other   704,240   $ 138.92   $ 97,833,020.80   0.0001531   $ 14,978.23
                                           
Total Offering Amounts:   $ 97,833,020.80         14,978.23
Total Fees Previously Paid:               0.00
Total Fee Offsets:               0.00
Net Fee Due:             $ 14,978.23

 

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Offering Note(s)

(1) This Registration Statement on Form S-8 covers common stock, par value $0.01 per share (“Common Stock”), of Paychex, inc. (the “Registrant”) (i) authorized for issuance under the Paychex 2002 Stock Incentive Plan (as amended and restated, the “2002 Plan”) and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), any additional Common Stock that may become issuable under the 2002 Plan by reason of any stock split, stock dividend or similar transaction involving the Common Stock.

Amount registered represents 704,240 shares of Registrant’s Common Stock reserved for issuance under the 2002 Plan.

Amount of filing fee is estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act on the basis of the average of the high and low prices of the Registrant’s Common Stock as reported on the Nasdaq Capital Market on April 8, 2025.