1099 employees are considered "contract labor" and as such are responsible for withholding their own taxes and social security and remitting those to the state and federal government. They are considered "at will" employees who can quit or be fired by the employer without providing a reason. The employer is responsible for maintaining records of payments to each contractor and submitting a 1099 Misc Income statement to both the state and federal government as well as the independent contractor.
You must be careful to make sure that the worker meets the criteria set forth by the IRS in determining a contract worker to make sure that you don't accidentally have employees that you would be responsible for. You can see their criteria here:
I hope this helps.
Yes, you can. If the worker is free to come and go as they please and not under a set schedule, that is one of the indicators of an independent contractor that the IRS looks for.
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