If you pay them as a 10-99 they are responsible. If you wish to pay them as an employee, you are responsible. I used to work at a payroll service provider in the small business division. If this happens to be in Ca, I could tell you what the lowest cost could be to you out the door including highest discount. Usually this is based off of how many check go out, will you be paying them weekly, bi-weekly, monthly, etc.