Intriguing yet scary. If you pay someone and even if you have proper corporation you still are personally held responsible for taxes withheld. Many people do not understand this concept including attorneys who claim a properly run corporation will shield you from liabilities. Legal council often overlook this area. Anyone who tells you a corporation will shield you as an individual from payroll tax withholding is wrong. So you better feel real comfortable that everything is being withheld and delivered to the proper government authority.