When I had an assistant, I paid her $10/hour when I was here and $15/hour when I was not (which was not very often).

A sub that you use occasionally is not considered an employee but a sub-contractor, especially if she works for other providers; therefore no payroll taxes are involved, but if you pay her more than $600 in a year you would have to issue her a 1099-misc at the end of the year.

For an regular assistant, I would pay for classes. For an occasional sub, I would not.

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