Make sure you pay them as a W-2 Employee, which include withholding of Federal and State Income Taxes (if applicable), Federal Payroll & Unemployment Insurance Tax, and State Unemployment Insurance Tax (if applicable) as well.
Based on who will manage your payroll reporting, make sure they fill out a Federal W-4 and the equivalent form for a given state.
Unless the person is truly independent and you are considered their client, have them fill out a W-9 for you to give them a Form 1099-NEC at year-end.
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