<prompt> Human: Hi, first time poster, long time lurker. I am asking this for a friend.They have been offered a job 25hr 32hrs week as a nanny. No other source of income ATM. However they have given the option of being paid in cash reported as 1099-MISC as an independent contractor or as an employee through a nanny agency, taxes taken out, direct deposit, etc.What advantages or disadvantages would there be in terms of taxes or otherwise? I suspect that there might be more taxes as an independent contractor. Anyone have insight on this before I dive into tax code or spend money on a tax consultant?The job is in California. Life circumstances have them with a lot of credit card and student loans to pay off, if it matters. Thanks in advance.  <response>: First off, nannies are employees. No ifs, ands, or buts.Second, if the pay is the same, you will come out pretty far behind at least 7.65 if you go as an independent contractor. You will have to pay both halves of FICA, which is just 15.3. Normally, the employee just pays 7.65. 