There are pros and cons outside of taxes that you may also want to consider when making this decision. However, for taxes in general if you hire a part-time person they would be considered an employee and you would be subject to withholding and employment taxes. If the person is an independent contractor, withholding and employment taxes would not apply. In this scenario a 1099 would only need to be filed if the person is an independent contractor and if the payments for services performed are greater than $600. I recommend that you speak with a CPA regarding your specific situation for a more comprehensive explanation.