Several years ago our elementary PTO paid for a part-time art teacher for kindergarten. We wrote the check to the school for her salary and let the district handle the employer issues.

What are the legal ramifications to a PTO paying the salary for an aide? Do we become the employer or is the school still the responsible employer? Should we be a 501c3 to do this? We are talking about a salary of $12,000.00 a year which of course does not include the additional taxes the employer has to pay.

Please help with this. I am very uncomfortable about being responsible for an employee. I feel that it opens up a liablitiy issue that a PTO should not be responsible for. Any advice would be helpful.