I presently have no employees, but I must hire a part-timer in order to expand. Does it make sense to start a whole payroll/workers comp thing for one part-time employee, or should I pay him as a self-employed subcontractor, sending a 1099 at year end? What about subbing to a minor? Should I ask his parents for a liability waiver? My insurance agent told me a workers comp policy would run at least $700, which, to me, is too much for a kid working part-time during the summer. Your suggestions are appreciated.