Retirement tax questions

She can't.  Unless she pays him as an employee and gives him a W2.   The contractor has to send in his own SS & Medicare tax by paying quarterly estimates.  He will file his 1099NEC on schedule C and pay the SE tax to cover SS & Medicare.  He should pay it since it might be less than if she paid it for him.  He only pays it on his Net Profit not  the gross she pays.