Hello t-e-williams!
Thank you for your question. However, we would need more information on your question. Did you mean paying your employee who is an independent contractor? If that is the case, the minimum amount you can pay an independent contractor before issuing Form 1099-NEC is $600. If the amount is above $600, then you would need to issue Form 1099-NEC for that particular independent contractor.
Please see the below article for reference:
https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-cont...
Please let me know if this answers your questions, or if I can be of further assistance.
Thank you!
Shirleyh88
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