[balrog666]

The employer has other choices, he can hire me as a contractor and avoid payroll taxes. Doesn't that make those taxes voluntary?

Actually, no. The IRS rules essentially say "it if looks like an employee and acts like an emplyee, it is an employee, and the payroll taxes are due".

Besides, there are better ways to get around payroll taxes. ;^)

[lucysmom]

Depends on what one does for a living. It would certainly be difficult to hire an employee for a job that required his onsite presence and specific hours as a contractor.

My profession would allow me to function as a vendor just as easily as an employee.