Paid employees consist of full- and part-time employees. Included are employees on paid sick leave, paid holidays, and paid vacations; not included are full- and part-time leased employees whose payroll was filed under an employee leasing company's Employer Identification Number (EIN), and temporary staffing obtained from a staffing service. The definition of paid employees is the same as that used by the Internal Revenue Service (IRS) on Form 941.