Jacob is a commission driver currently delivering baked goods due to the COVID-19 pandemic; nonetheless, he is still considered a Statutory Employee. Which of the following statements concerning Statutory Employees is not correct?

• This taxpayer category is very limited.
• The employer pays half of Social Security taxes, and the other half is withheld from their pay.
• No federal income tax is withheld from the salary of a Statutory Employee.
• Federal income tax is withheld from the salary of a Statutory Employee; the employee pays all Social Security and Medicare taxes due, and his employer pays none.