EXHIBIT 10(l)

                                  PAYCHEX, INC.
                      OFFICER PERFORMANCE INCENTIVE PROGRAM
                                   FISCAL 2006

PLAN DESCRIPTION

1.    Participants: Executive Officers of Paychex, Inc.

2.    The maximum incentive for the Chief Executive Officer is 100% of base
      salary plus any bonus awards recommended by the Compensation Committee and
      approved by the Board of Directors for over-achievement of operating
      objectives. The maximum is 70% of base salary for all other Executive
      Officers.

3.    Performance Criteria: The payment of cash bonus awards to participants
      shall be determined by the Board on a discretionary basis based primarily
      on how year-over-year revenue growth, year-over-year growth in operating
      income excluding interest on funds held for clients, and improvement in
      operating income excluding interest on funds held for clients as a
      percentage of service revenues for the fiscal year compare to the goals
      that are established annually by the Board of Directors.

4.    Payment: Incentive payments to be paid in July 2006 after Board approval.
      Officer must be employed at the fiscal year end to be eligible for any
      bonus.

5.    Changes and Termination: Bonus awards, changes to and termination of the
      Program is at the sole discretion of the Board.