If the only children they care for are their own grandchildren, then no, they should not be considered contractors or self-employed and should not pay FICA taxes.
The only way you can report the payments you make to them and pay the FICA taxes is if your child(ren) had a physical or mental condition that required the personal care of an adult for at least 4 continuous weeks during the calendar quarter in which services were performed and you were divorced and not remarried, a widow or widower, or married to and living with a person whose physical or mental condition prevented him or her from caring for the child for at least 4 continuous weeks during the calendar quarter in which services were performed.
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