You will have way less then top pay after you pay your taxes, and the so his boss would not have to pay for workers comp ect, may not work well either, If i was to pay someone on a 1099, my insurance company would want a certificate showing the 1099 employee had comp coverage or I would have to pay the coverage, some try to get away with this and all is well and good until they catch up with them, by then the amounts are so high no one can pay them. Now remember this differes from state to state, so just check your state laws before jumping into something that may cost you.