PAYROLL LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2016

Payables and Accruals [Abstract]

Schedule of payroll liabilities

Payroll liabilities consisted of the following:

	December 31,		December 31,
	2016		2015
Accrued bonus payable	$	609,337	$	555,345
Accrued payroll liabilities		94,514		510,179
Accrued payroll tax liabilities		66,048		93,811
Total payroll liabilities	$	769,899	$	1,159,335