Company: PAYX
Filing Date: 2025-06-27
Form Type: 8-K/A
Source: 0000950103-25-007996
Chunk: 1

Company: PAYCHEX INC
Filing Date: 2025-06-27
Form: 8-K/A
Chunk 1
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 Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange
Act of 1934 (§240.12b-2 of this chapter).

<div align='center'>Emerging growth company ☐</div>

If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. ☐

<div align='center'>Explanatory Note</div>

On January 7, 2025, Paychex, Inc., a Delaware corporation (“Paychex”), Skyline Merger Sub, Inc., a Delaware corporation and an indirect wholly owned subsidiary of Paychex (“Merger Sub”), and Paycor HCM, Inc., a Delaware corporation (“Paycor”), entered into an Agreement and Plan of Merger (the “Merger Agreement”). On April 14, 2025, upon the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub merged with and into Paycor (the “Merger”), with Paycor continuing as the surviving corporation and an indirect wholly owned subsidiary of Paychex, as previously disclosed in Paychex’s Current Report on Form 8-K filed on April 14, 2025 (the “Original 8-K”). This Current Report on Form 8-K/A is being filed to amend Item 9.01 of the Original 8-K to include the financial statements of Paycor and pro forma financial information required by Item 9.01 of Form 8-K (this “Amendment No. 1”).

The pro forma financial information included in this Amendment No.
1 has been presented for informational purposes only, as required by Form 8-K. It does not purport to represent the actual results of
operations that Paychex and Paycor would have achieved had the companies been combined during the periods presented in the pro forma financial
information, and is not intended to project the future results of operations that the combined company may achieve after completion of
the Merger. Except as described above, this Amendment No. 1 does not otherwise amend, modify, or update the disclosures contained in the
Original 8-K.

Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of businesses acquired.

The audited consolidated financial statements of Paycor for the year
ended June 30