I have a customer who is a Sole Proprietor and wants to hire his dad and 17 year old son. He also wants to start paying himself a salary oppose to taking multiple owner's draws from his account. What Payroll taxes will he be responsible for having family has employees?  His dad and son wouldn't be a consistent payroll just when he needs them.  Will he need to pay Workman's Comp fee and Workman's Comp Insurance as well since there is 3 people being employed?