What is a Christies International Real Estate franchisee's obligation regarding payroll taxes for their employees?

As an independent business owner, you agree that: (i) the relationship created by this Agreement is not a relationship between principal and agent, or that it is a fiduciary relationship; (ii) you are not our employee and will not earn any wages, nor be eligible for or receive any of the other benefits normally provided to employees, but rather your income will solely be the profits you earn from the operation of your Business; (iii) we are not the employer or coemployer of any employee that you hire; (iv) except as set forth herein, all management, personnel, and training requirements are at your discretion and are your responsibility; (v) you are responsible for ensuring that your Business operates in accordance with the law of the state, county, city, and town in which you operate; (vi) you alone are permitted to contract with your customers and you are required to sign all contracts and agreements, including purchase agreements, using your independent business name; (vii) you are free to set the prices you charge your customers, so long as those charges comply with any and all mandatory policies we prescribe in the Operations Manual relating to maximum or minimum charges; and (viii) we shall not be liable for damages to any person or property arising directly or indirectly out of your operation of your Business nor shall we be liable for any taxes, assessments, fines or penalties levied upon you or your Business arising out of your Business.

Source: Item 23 — RECEIPT (FDD pages 54–177)