Hiring cleaners in Georgia, employee or 1099

Control decides whether a cleaner is an employee

The IRS looks at who controls the work, not what the paperwork says. A cleaner you schedule, train and supervise is usually an employee.

The IRS groups the evidence into three categories. Behavioral control asks whether you direct what the worker does and how. Financial control asks who controls the business side, such as supplies and pay. The type of relationship asks about contracts, benefits and whether the work is central to your business.

Cleaning is the core of a cleaning company, which weighs toward employee status. If you set the route, supply the chemicals and require your checklist, the 1099 label is hard to defend.

The IRS groups evidence of worker status into behavioral control, financial control and the type of relationship between the parties. — Internal Revenue Service, retrieved 2026-09-27

What changes when a cleaner is an employee

For employees you withhold and deposit income tax, Social Security and Medicare from wages. For true contractors you withhold nothing.

That difference is why misclassification is tempting and costly. If the IRS later decides your contractors were employees, the unpaid employment taxes become your problem.

When a case is unclear, either side can file Form SS-8 and ask the IRS to decide. Expect to wait. The IRS says a determination can take at least six months.

Employers generally must withhold and deposit income, Social Security and Medicare taxes from employee wages, but not from payments to independent contractors. — Internal Revenue Service, retrieved 2026-09-27

6 monthsThe IRS says a Form SS-8 worker status determination may take at least six months. — Internal Revenue Service, retrieved 2026-09-27

The paperwork for each new employee

Every new hire needs a Form I-9, a Georgia new hire report within 10 days, and a place on your withholding and unemployment accounts.

The I-9 applies to every person you hire, citizens included. The employee completes section 1 and you examine their documents for section 2. Keep each form for three years after the hire date or one year after employment ends, whichever is later.

The new hire report goes to the Georgia New Hire Reporting Center. It covers rehires too, and can be filed online.

All U.S. employers must complete Form I-9 for every individual they hire, including citizens. — U.S. Citizenship and Immigration Services, retrieved 2026-09-27

3 yearsEmployers must keep each Form I-9 for three years after the hire date or one year after employment ends, whichever is later. — U.S. Citizenship and Immigration Services, retrieved 2026-09-27

10 daysGeorgia employers must report a new employee within 10 days of the hire date. — Georgia New Hire Reporting Center, retrieved 2026-09-27

Georgia unemployment tax starts with a small payroll

You become liable for Georgia unemployment tax at $1,500 of payroll in a quarter, or one worker in 20 different weeks. Most first hires cross that quickly.

File form DOL-1A right after your first Georgia payroll. New employers pay a total rate of 2.70 percent on the first $9,500 of each employee's wages.

After that, file quarterly tax and wage reports. The Department of Labor uses the wages to judge benefit claims, so report them even when no tax is due.

$1,500Georgia unemployment tax applies to employers with a quarterly payroll of $1,500 or at least one worker in 20 different calendar weeks. — Georgia Department of Labor, retrieved 2026-09-27

DOL-1AGeorgia employers should complete form DOL-1A immediately after paying their first Georgia payroll. — Georgia Department of Labor, retrieved 2026-09-27

The minimum wage that actually applies

Georgia's own minimum wage is $5.15, but most cleaning employers must pay the federal $7.25. The state law steps aside where federal law covers the job.

Georgia's rate applies only to employers of six or more. Even then, employers covered by the Fair Labor Standards Act pay the federal rate, which is higher.

Market wages for cleaners usually run well above either figure. The floor matters most for trainee pay and for piece-rate arrangements, where the hourly equivalent can fall below $7.25 without anyone noticing.

$7.25Georgia's basic minimum wage of $5.15 applies to employers of six or more, but employers subject to the FLSA must pay the federal $7.25 per hour. — U.S. Department of Labor, Wage and Hour Division, retrieved 2026-09-27

Using subcontractors the right way

Real subcontractors run their own business. They set their own methods, supply their own equipment, carry their own insurance and send you invoices.

Collect a W-9 before you pay one. If you pay a subcontractor $2,000 or more in a year, you report it on Form 1099-NEC. That threshold rose from $600 for payments made after December 31, 2025.

Ask for their certificate of insurance as well. Many commercial contracts make you pass their insurance terms down to every subcontractor, as explained in workers' compensation in Georgia.

$2,000The IRS reporting threshold for Form 1099-NEC is $600, or $2,000 for payments made after December 31, 2025. — Internal Revenue Service, retrieved 2026-09-27

Line up the E-Verify question before you grow

E-Verify becomes part of your local license paperwork at 11 full-time employees. Plan for it before you reach that size, not at renewal.

Georgia requires private employers with 11 or more employees working at least 35 hours a week to file an E-Verify affidavit with a business license application. Some public cleaning bids demand one regardless.

Before your first hire, also read chemical safety for cleaning crews, because OSHA's training duties start with the first employee. The payroll setup sits in the business setup guide.

11 employeesGeorgia private employers with 11 or more employees who each work at least 35 hours a week must submit an E-Verify affidavit with a business license application. — Georgia Municipal Association, retrieved 2026-09-27

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