content: 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:  April 13, 2000
                        (Date of earliest event reported)
  
                                  PAYCHEX, INC.
             (Exact name of registrant as specified in its charter)
  
          DELAWARE               0-11330                   16-1124166
  (State of incorporation)     (Commission               (IRS Employer
                               File Number)           Identification Number)
  
  911 PANORAMA TRAIL SOUTH, ROCHESTER, NEW YORK            14625-0397
  (Address of principal executive offices)                 (Zip Code)
  
                                  (716)385-6666
              (Registrant's telephone number, including area code)
  
  
  ITEM 5.  OTHER EVENTS
  
  The registrant announced that the Board of Directors declared a 3-for-2 stock
  split, payable May 22, 2000 to stockholders of record on May 12,2000 and
  declared a regular quarterly dividend of $.09 per share payable May 15, 2000 to
  shareholders of record May 1, 2000.  The registrant's press release dated April
  13, 2000 is attached.
  
                                   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:     April 14, 2000                /s/ B. Thomas Golisano
                                          -----------------------
                                          B. Thomas Golisano
                                          Chairman, President and
                                          Chief Executive Officer
  
  Date:     April 14, 2000                /s/ John M. Morphy
                                          -----------------------
                                          John M. Morphy
                                          Vice President, Chief
                                          Financial Officer and
                                          Secretary
  
  
  FOR IMMEDIATE RELEASE
  
  	       John Morphy, Chief Financial Officer
  	       Paychex, Inc.      716-385-6666
  	          or
  	       Jan Shuler
  	       Paychex, Inc.      716-383-3406
  
              PAYCHEX DECLARES 3-FOR-2 STOCK SPLIT
                  ANNOUNCES QUARTERLY DIVIDEND
  
  
            ROCHESTER, N.Y., April 13, 2000 - Today the Board of Directors of
       Paychex, Inc.  (NASDAQ-PAYX) declared a 3-for-2 stock split, payable May
       22, 2000 to shareholders of record on May 12, 2000.  In addition, the
       Board has also declared a regular quarterly dividend of $.09 per share
       payable May 15, 2000 to shareholders of record May 1, 2000.  The regular
       dividend is payable prior to the payment date of the stock split.
  
            Paychex, Inc. is a national provider of payroll processing, human
       resource and benefits outsourcing solutions for small to medium-sized
       businesses. The company is a leading U.S. payroll processor with a
       comprehensive product offering including payroll tax returns, direct
       deposit and other payroll services. The human resource and benefits
       outsourcing services include a professional employer organization
       ("PEO"), 401(k) recordkeeping, section 125 cafeteria plans and employee
       handbooks.
  
            Paychex, Inc. was founded in 1971.  Headquartered in Rochester, New
       York, the company has over 100 locations and serves more than 345,000
       clients nationwide.
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text: 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:  April 13, 2000
                        (Date of earliest event reported)
  
                                  PAYCHEX, INC.
             (Exact name of registrant as specified in its charter)
  
          DELAWARE               0-11330                   16-1124166
  (State of incorporation)     (Commission               (IRS Employer
                               File Number)           Identification Number)
  
  911 PANORAMA TRAIL SOUTH, ROCHESTER, NEW YORK            14625-0397
  (Address of principal executive offices)                 (Zip Code)
  
                                  (716)385-6666
              (Registrant's telephone number, including area code)
  
  ITEM 5.  OTHER EVENTS
  
  The registrant announced that the Board of Directors declared a 3-for-2 stock
  split, payable May 22, 2000 to stockholders of record on May 12,2000 and
  declared a regular quarterly dividend of $.09 per share payable May 15, 2000 to
  shareholders of record May 1, 2000.  The registrant's press release dated April
  13, 2000 is attached.
  
                                   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:     April 14, 2000                /s/ B. Thomas Golisano
                                          -----------------------
                                          B. Thomas Golisano
                                          Chairman, President and
                                          Chief Executive Officer
  
  Date:     April 14, 2000                /s/ John M. Morphy
                                          -----------------------
                                          John M. Morphy
                                          Vice President, Chief
                                          Financial Officer and
                                          Secretary
  
  FOR IMMEDIATE RELEASE
  
  	       John Morphy, Chief Financial Officer
  	       Paychex, Inc.      716-385-6666
  	          or
  	       Jan Shuler
  	       Paychex, Inc.      716-383-3406
  
              PAYCHEX DECLARES 3-FOR-2 STOCK SPLIT
                  ANNOUNCES QUARTERLY DIVIDEND
  
            ROCHESTER, N.Y., April 13, 2000 - Today the Board of Directors of
       Paychex, Inc.  (NASDAQ-PAYX) declared a 3-for-2 stock split, payable May
       22, 2000 to shareholders of record on May 12, 2000.  In addition, the
       Board has also declared a regular quarterly dividend of $.09 per share
       payable May 15, 2000 to shareholders of record May 1, 2000.  The regular
       dividend is payable prior to the payment date of the stock split.
  
            Paychex, Inc. is a national provider of payroll processing, human
       resource and benefits outsourcing solutions for small to medium-sized
       businesses. The company is a leading U.S. payroll processor with a
       comprehensive product offering including payroll tax returns, direct
       deposit and other payroll services. The human resource and benefits
       outsourcing services include a professional employer organization
       ("PEO"), 401(k) recordkeeping, section 125 cafeteria plans and employee
       handbooks.
  
            Paychex, Inc. was founded in 1971.  Headquartered in Rochester, New
       York, the company has over 100 locations and serves more than 345,000
       clients nationwide.