I have been operating 12 years without a dba, it's not necessary. Yes I do have employees, I do pay workers comp, unemployment,sales tax, FICA, income tax and carry insurance. I think whether you get one depends on what type of business you have and how you plan to market it. You do need one to set up a business account at the bank in any other than your given name. You need the business account to cash checks made to a "business name." In my case all payments are made to me personally. If someone adds "lawn care" or something after my name, I can't cash that check. I run my business in a low-key, neighborly, informal way,so using just my own name suits me fine.