Pay assistants simply refers to that special category of expenses associated with any personal assistants that you employ such as home health care workers, housekeeper, and so on.  In many instances, the law will require these persons to be paid as employees with all of the Federal, state and local tax compliance  and tax withholding issues that employment status implies.  Most people typically rely on an outside person or service to handle the payroll tax compliance responsibilities.

Use this Paycheck Calculator to determine the amount of withholding required for your employee.