Hello JA Customer,
There is no way to know for sure why she is doing this. It could be that every so often she just needs more money on her paycheck to pay a bill, or it could be that she knows she has paid in enough on her other checks that she will still be covered on what she owes for taxes at the end of the year.
Even though she may be asking for no income taxes to be withheld, the payroll company will still withhold the mandatory SS and Medicare taxes from her checks. And as long as those taxes are withheld, the employer would not really get in any trouble. All the employer is obligated to do is withhold federal and state income taxes based on how the employee fills out his or her W-4 form.
Since this woman is in charge of the payroll, it would be very easy for her to simply fill out a new W-4 form any time that she wants to change her withholdings, and that is apparently what she is doing.
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Thank you JA Customer