PAYROLL LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2014

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Payroll liabilities consisted of the following:

	December 31,		December 31,
	2014		2013
Accrued bonus payable	$	752,828	$	408,362
Accrued payroll liabilities		109,653		152,400
Accrued payroll tax liabilities		194,224		19,883
Total payroll liabilities	$	1,056,705	$	580,645