A company or organization or individual (Careseeker) that is legally responsible for paying employees, in this case your Caregiver, The Employer of Record, often referred to as the W-2 Employer of Record because they are responsible for issuing W-2s to the employee, shoulders the responsibility for all the traditional employment tasks and liabilities, including dealing with employee taxes. As the Employer of Record, WBC will be issuing payroll checks for you and generating your end of year W-2s and Schedule H for each and every Caregiver you have hired. You, as the Employer of Record, are responsible for submitting local, state, and federal payroll taxes.