A payroll deduction IRA is a simple way for employers to offer a retirement plan. Employees to make contributions into their own individual retirement account each pay period automatically. Employees are 15 times more likely to contribute into a plan when it is linked to payroll deduct than on their own.
Employees make all the contributions, there are no IRS forms to complete, and you have no fiduciary responsibilities because the plan is employer facilitated, not employer sponsored.