If you are treating them as independent contractors you must issue a 1099NEC to anyone you paid at least $600 to. If you are treating them as employees----and you had better understand the difference---you will need to withhold Social Security, Medicare and federal/state tax and issue W-2's to them.
https://www.irs.gov/newsroom/worker-classification-101-employee-or-independent-contractor
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
