Paying taxes is rarely something you look forward to. It is perfectly legal to arrange your affairs to pay as little as possible. But if you think that paying taxes can't get any worse, you would be wrong. The least satisfying of all taxes would be paying taxes that are not even yours. That might be how some people view some 'responsible persons' who are stuck paying their employer's taxes. Let's start with the basics. If you have employees, paying employment taxes is inevitable.