Is it worth it?  Yes if you follow the guidelines and you are planning to expand your workforce because it's necessary, the additional savings can be put towards other business expenses where you've had to cut back.  Unfortunately if your business has not come back to prior levels to justify additional employees, this does NOT make a good business decision.

Please remember, above all else, make sure that if you choose to take these tax break routes, you or the person(s) responsible for tracking these taxes are recorded properly both internally and on your payroll tax deposits and filing forms.  If you would like further information or would be interested in finding out your tax savings, please contact me directly.