I am in a situation where I may need to hire someone part time every once in a while. Most likely wont be the same guy every time. Are you required to withhold taxes, etc for someone who only worked a total of 8 hours for you? I imagine you are. Or is there a dollar amount limit. Like you only have to report if the employee made over 400 in a year etc. I could claim that this person was a subcontractor...but in all honesty thats not the case.