UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant To Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report: December 21, 2005
(Date of earliest event reported)

PAYCHEX, INC.

(Exact name of registrant as specified in its charter)

DELAWARE		0-11330		16-1124166
(State of or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification Number)

911 PANORAMA TRAIL SOUTH, ROCHESTER, NEW YORK		14625-2396
(Address of principal executive offices)		(Zip Code)

(585) 385-6666
(Registrant’s telephone number, including area code)

None
(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION

     Paychex, Inc.’s press release dated December 21, 2005, which reports its financial results for the three and six months ended November 30, 2005, is furnished as Exhibit 99.1.

ITEM 7.01. REGULATION FD DISCLOSURE

     Paychex, Inc. has furnished in Exhibit 99.2 to this Form 8-K, historical information on revenue of its Professional Employer Organization. This information is also accessible at www.paychex.com at the Investor Relations page.

EXHIBIT INDEX

     The following exhibits are furnished with this Form 8-K:

          Exhibit 99.1: Press Release of Paychex, Inc. Dated December 21, 2005.

          Exhibit 99.2: Schedule of Revenue of Professional Employer Organization.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

PAYCHEX, INC.

Date: December 21, 2005		/s/ Jonathan J. Judge
		Jonathan J. Judge
		President and Chief Executive Officer
Date: December 21, 2005		/s/ John M. Morphy
		John M. Morphy
		Senior Vice President, Chief Financial Officer and
		Secretary