In that case it sounds like this person is more of an employee or a 1099-NEC worker. You can deduct any of their income you pay them as an expense. You may also need to report the amounts paid to them on a 1099-NEC of as W2 income depending on how you have both set up their employment situation with you. They will likely need to report this income on their personal taxes. Quickbooks has great information about the different between a 1099 and W2 https://quickbooks.intuit.com/r/payroll/1099-vs-w2/ . Here is more information on how to file taxes with a 1099-NEC https://turbotax.intuit.com/tax-tips/self-employment-taxes/how-to-file-taxes-with-irs-form-1099-misc... . I hope this helps you further.
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