If I pay a nurses' aide from my personal checking account, do I need to withhold payroll taxes and submit payroll tax returns?

If I pay a nurses' aide from my personal checking account, do I need to withhold payroll taxes and submit payroll tax returns?
If you pay a nurses aid regularly at the very least you will liable for mailing a 1099 before jan 31.if there is a written agreement and that person is considered an employee, wherein you will be required to issue a w-2 and pay your employers share of federal and local payroll taxes