Update worker pay article with information on employer taxes and work…

…er's compensation insurance

src/content/post/0068-worker-pay.md

@@ -29,6 +29,8 @@ Again, it is instructive to understand the spirit of the law. The subtitle of th
 
 **Employer Taxes** But wait, there's more.  You can't just pay the worker the minimum wage out of your pocket in cash and be done with it.  You have to pay employer taxes, and you have to deduct some taxes that the employee is obligated to pay.  In practice, this means that you need to get help from a payroll provider.  Popular choices are [ADP RUN](https://www.adp.com/what-we-offer/products/run-powered-by-adp.aspx), [Gusto](https://gusto.com/), or [QuickBooks Payroll](https://quickbooks.intuit.com/payroll/).  Anderson CFO is a Certified ProAdvisor for QuickBooks Payroll.
 
+ **But if they earn less than $600, can I pay them cash and avoid employer taxes?** No, you still have to pay employer taxes and set them up as employees in your payroll system.  That $600 limit applies to contractors, which we aren't going to treat here.
+
 **Worker's Compensation Insurance** All states require that workers are covered by Worker's Compensation Insurance.  Most Payroll providers will help you purchase this insurance. The rates are set by the states.  However, each insurance company may set a minimum premium amount, so you should be vigilant as you shop around.  Please also be aware that the insurance premium depends strongly on the type of work the employee does.  An office worker's insurance rate is much lower than a farm worker's rate, because of the risk of injury.  Make sure the insurance company classifies your employees correctly.  I once had an insurance company charge over ten times what we should have paid by intentionally misclassifying workers.
 
 Please also know that not all workers must be covered by worker's compensation.  If your company is very small, you may be able to avoid getting a policy entirely.  Check with your state.