As you are already aware of the distinction employee/contractor, I will not address this issue.
Receiving future trips for work performed is called barter income and is taxable for the employee or contractor.
For an employee, it should be reported on a form W-2 and is subject to tax wiithholding and FICA tax. For a contractor, it should be reported on a form 1099-NEC.
Please read this IRS document for more information.
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