A computer training business needs to hire a consultant for a project to rewamp the training courseware Once the courseware is revamped, the consultant's services are complete Which business compensation structure will pay the consultant and lead to the smallest payroll tax liability for the business? 0000 Hourly Controct Commission Salary

## Step 1<br />The problem is asking us to identify the most cost-effective compensation structure for a business when hiring a consultant for a project. The options provided are hourly, contract, commission, and salary.<br /><br />## Step 2<br />Hourly compensation means the consultant is paid for each hour they work on the project. This could lead to high payroll tax liabilities if the consultant works many hours.<br /><br />## Step 3<br />Salary compensation means the consultant is paid a fixed amount regardless of the number of hours worked. This could also lead to high payroll tax liabilities if the consultant works many hours.<br /><br />## Step 4<br />Commission compensation means the consultant is paid based on the results of their work, such as a percentage of the sales they generate. This could lead to high payroll tax liabilities if the consultant generates many sales.<br /><br />## Step 5<br />Contract compensation means the consultant is paid a fixed amount for the project, regardless of the number of hours worked or the results of the work. This could lead to lower payroll tax liabilities because the consultant is not considered an employee of the business.