Elderly client is bed ridden and has a household employee, his care giver, which he issues her a W-2 every year. However, she needed a weekend off and had someone come in for 2 days. The elderly man paid the lady to cover the caregiver for the weekend $100. So does he need to do a W-2 for the other lady as well for the $100. IF so, then does he have to pay social security taxes and FUTA on her $100?