Sotto Industry’s receptionist, Hector, goes on vacation for 1 week in the summer and a
second week in the fall. During Hector’s absence, Sotto calls a temp agency, which sends
Barbara to fill in for him.
a. For payroll purposes, what category of worker is Barbara?
b. Should Sotto withhold any taxes from the temp’s pay? If yes, which taxes?
c. Does Sotto owe any employment taxes on the amounts it pays the temp?