Course 4.4 · 55 minutes

Hiring: Employees Versus Contractors, Payroll Compliance, and Hiring Your Family

Classify every worker correctly, run payroll that stays compliant, and put your children and spouse on payroll legally to cut the family tax bill.

Who it is for: Owners hiring their first worker, and parents who own a business.
Runtime: 55 minutes

Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.

See the full track See the full curriculum

Instant download after payment. Nothing is withheld for a later purchase.

What you receive

Worker Classification decision tree and questionnaire
Hiring Your Kids compliance kit: job description, timesheet, employment agreement, and payroll checklist
Section 105 Medical Reimbursement Plan outline and eligibility checklist
Contractor Onboarding packet checklist
Family Payroll Savings Calculator (Excel)
The narrated lesson. 55 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.

What the course covers

01Employee or contractor: the control test, the state tests, and the relief rules9 min
02Contractor paperwork: the W-9, the 1099 threshold after the One Big Beautiful Bill, and backup withholding5 min
03Employee paperwork and payroll taxes6 min
04Hiring your children: the payroll tax exemption, the standard deduction shelter, real work, and real records10 min
05The S corporation problem and the family management company answer5 min
06Hiring your spouse: the medical reimbursement plan and the retirement plan6 min
07Worked example: a family business pays two children and a spouse8 min
08Tricks of the trade: job descriptions, timesheets, direct deposit, and the child's Roth IRA4 min
09Mistakes and traps: cash wages, unreasonable pay, and misclassification penalties2 min

How it fits: Requires 4.1 and 4.3. Pairs with 4.5 and 7.4.

The standard every course holds

A narrated lesson of 45 to 60 minutes, produced as audio
A designed slide deck you download and keep
A computational workbook that runs the actual legal tests
A toolkit of checklists and protocols
A legal authority appendix carrying the two-pass vetting protocol

Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.

Where this course sits

Track 4: Business Planning

This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.

Back to this track

Educational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.