This is bad, bad, bad! If he gets injured on the job, there will be no workman's comp. If he loses his job, there's no unemployment. And, obviously, there are absolutely no benefits of any kind to protect him. Just because your son doesn't want to pay income taxes, he is going to get the short end of the stick. The employer gets off scott free without having to pay employment taxes--which ultimately would benefit your son under certain conditions--unemployment insurance, medical or any other benefits. It's unfortunate your son turned down the dog-catcher job but maybe he just didn't like the nature of the work. I suggest he keep looking. I'll bet there are other property owners out there who would love to have a maintenance man and would be willing to pay him on the up and up. Anyone who would cheat the government in his business, wouldn't think twice about cheating his employees.