As of "Publication 15, Circular E, Employer's Tax Guide";

How does the United States federal government define the term 'Employees'?

What are the special rules for Social Security and Medicare for children who are employed by their parents?

How can an employee get a Social Security card if he or she does not have one?

The employees:

Do they have to report tips received from customers to their employers?

If so:

How would they do it?

Where should employers deposit Social Security taxes withheld or contributed ?