Assessing who benefits more from being paid in cash: the employer or the employee can be quite subjective and dependent on specific circumstances. Technically, both parties can find some advantages. The employer may save on payroll taxes like the Federal Unemployment Tax Act (FUTA) rate, while the employee could potentially have immediate access to their earnings without need for a bank account. However, this approach is not generally recommended since it does not comply with proper payroll documentation and may lead to legal complications. It's important to keep payroll procedures transparent and documented to avoid inconsistencies, under-reported income, and potential penalties from the IRS.