回复：请教: 朋友要在CA开一个小公司,

Some benefits are required for small business (<50 EE)

Social Security Taxes -Every employer must pay Social Security taxes at the same rate paid by their employees.

Workers Compensation - Businesses with employees are required to carry Workers' Compensation Insurance coverage through a commercial carrier, on a self-insured basis, or through the state Workers' Compensation Insurance program.

Unemployment Insurance -

Some benefits are optional:

such as 401(K), health insurance, S/T and L/T disabilities, and etc.