[DaddyMulk]

Thank you for your quick reply. That's actually very logical; I have no information from him on whether or not he paid taxes during his first year of his most recent employment, but I would assume he falls under this category if this is the norm.

Just out of curiosity, are there instances where an employer makes other arrangements with the government on tax payments? I worked there for nearly three years, and I don't recall any difference in what I paid in Year 1 versus Years 2 and 3. (I'd have to check through my old pay stubs, but I certainly don't recall bringing home a significant amount more during that first year)