@PDNEP there two kinds of requirements regarding payments to NRA ( Non-Resident Alien )--- withholding requirement and Reporting Requirements and generally require the use of W-8BEN series and 1042 series of forms. IRC section 1441 through 1443. Publication 515 details all these requirements.
In your particular case --- you need to determine if the income paid to foreign person is " US sourced/connected " income .
Here is a short part of the table providing guidance on income sourcing:
Summary of Source Rules for Income of Nonresident Aliens
| Item of Income |
Factor Determining Source |
|
Salaries, wages, other compensation
|
Where services performed
|
Business income:
Personal services |
Where services performed |
Business income:
Sale of inventory -purchased |
Where sold |
|
Business income:
Sale of inventory -produced
|
Where produced (Allocation may be necessary)
|
As you see from the table for "services performed " by an NRA it is the "where" that rules prime. Thus the contractor doing the work for you in a foreign land is a foreign person ( NRA ) but his/her income is not US sourced / connected for purposes of section 1441/1443.
for ref see this -->https://www.irs.gov/individuals/international-taxpayers/nra-withholding
Therefore my conclusion that you have no reporting nor withholding requirements for this NRA payments
