That's a deal!
In effect, he's paying both his FICA contribution and yours, too! You'll have to keep track of it, of course, and you'll have to make the actual payments, but that's a good deal (if you can get your rate in addition to the 14%)
jb4
Boy I'd like to see those words on a PR banner behind [Treasury Secretary John] Snow at the podium:
Jobs and Growth: Just Wait.
John J. Andrew, unemployed programmer; see jobforjohn.com