The core premise of the ad is true -- Kissell doesn't pay those taxes. Why? Because he tecnically has no campaign workers, instead, he lists them as a independent contractors to avoid the additional tax burden. His campaign workers don't mind because they realize that unlike 99% of candidates in competitive House races, Kissell is neither personally rich nor a friend of many rich folks.
From my (admittedly limited) knowledge of Democratic campaigns, this strikes me as a little unusual. Typically, Democrats are quite good to their campaign staffers, even offering them health insurance. Republicans typically do not.