If you hire someone through an agency they should take care of that. If you hire an independent worker, it would depend on your state, but it's likely you do. However, if the person is set up as a business and is working as an independent contractor, then maybe you won't. Check with your state employment people about your state laws and ask the worker if he or she is set up as a business or not so you can give the state the proper information. Take care, Carol
Take care,
Carol