I hire 2 independent contractors personally to do a radio show for the company I work for and pay them gross from my net income. Can I 1099 them as an individual?

Not if you are an employee who gets a W-2.    Yes if you are self employed reporting on a Sch C. 

If you are self-employed and paid them more than $600 each during the year, you should issue them forms 1099-MISC.

 

Whether you can deduct this expense from your income depends whether you are an employee or a self-employed person.

 

If you are an employee, this is a job-related expense and you cannot deduct it as the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

 

If you are self-employed, you can deduct this expense from your income and categorize it as Contracted labor.