What if my boss isn paying his payroll tax?
I would just say make sure you have documented the agreement that you would be paid $20 per hour i.e. something like a signed employment contract or at the very least, an email offer from your employer. If you don’t have that, see other people’s answers below. If you do, he is the one at risk and you hold the cards. You might want to mention tax returns to him and see how he reacts.