<prompt> Human: I am mostly interested in this, because I just hired some internsknow form church to help out on our house-hackingreal-estate business. Right now just making planter boxes, pulling weeds, pulling vines, etc.They are college students who make no money, Id like to claim a deduction for paying them, and also want to give them a chance to contribute to a Roth-IRA. In the past Ive done 1099-Misc with contractors, and that was really easy, so I wanted to do that with them, but it seems like they will end up having to pay a lot of self employment taxes, as opposed to if I went the W2 route, they likely wouldnt have to file let alone pay anything.Anyway let me know if anyone has experience in this sort of thing.p.s. something interesting to note is that I offered 8hr as pay, but 10hr if they agree to put half their paycheck into a Roth-IRA. One went for the 8 and the other for the 510.  <response>: Yes, they have to file if they make over 400.00.If you pay then w2 then you will have to pay in half the fica, and withhold half the fica from their income. So the same taxes will be paid, just during payroll, instead of during tax time. So your reason for wondering which one to do is invalid. The decision needs to be based on the type of job. 