[ahughes]

My employee is paid a small hourly scale any where from 6.5-8 dollars an hr. I also pay commissions which is supposed to be the primary way to make money.
Can I just pay him by check and give him a 1099 at the end of the year?

If it helps I live In CT

[ScottGem]

Not if he's an hourly employee. It does not sound like he's an independent contractor. If he's not then paying him by check and issuing a 1099 wouldn't work. I suggest reviewing the rules on independent contractor vs employee at the IRS site.

[Wildsporty]

You said the magic words "My employee". If he is an employee you must collect payroll taxes, file them with the government and give the employee a W-2 at the end of the year.

If you need help with this let me know.

Shirley

[AtlantaTaxExpert]

Agreed; if you pay an hourly wage, then he/she is an employee, NOT an independent contractor.