I have a small business and I am the only employee, but whenever I cannot do it, I send somebody else,?

Question

how is that person considered? I know is not an employee, is he an independent contractor, just a service provider? is there any tax form I have to fill out for him?

This is not a regular thing, it will be just when I cannot go.

Answer 1

Get your accountant to advise you on this. There's more than one way to handle it.