Q: Why hire a Virtual Assistant?
It is important to understand, first, varying employee-employer and VA-client relationships and how they are different.
A: The traditional employee is managed and directed by the employer they work for. They are paid a salary with employment taxes deducted by the employer. Work is directed, managed and supervised by the employer. NOT A VA!
A temp worker is an employee of a staffing agency who goes on-site to employer (customer) premises. They are paid by the staffing agency they work for, while their on-site work and activities are managed, directed and supervised by the employer, who is a customer of the staffing agency. NOT A VA!
A virtual assistant is an independently contracted business owner, not an employee. They work out of their own offices, manage the work from their clients and how it is carried out, set their own rates, as well as operating standards and policies, and pay their own self-employment taxes. Yes, that’s Your Virtual Wizard!
Virtual assistants help small businesses expand their business instead of dealing with administration duties. Virtual assistants are cost effective because you only pay them when they work. Since they are independent contractors they are tax deductible.  http://en.wikipedia.org/wiki/Virtual_Assistant#cite_note-Kim_Beckers_Virtual_Services-7