How much can I pay a part-time employee (for example, my brother) before reporting it to the IRS?

Question

This is really just for odd jobs in his free time- fixing this, labeling that.

Answer 1

An employee has taxes deducted and employer taxes paid from the first dollar.

If he is working as a contractor, and from your description he very possibly is, then you'd report it if you paid him $600 or more total for the year.

Answer 2

zero

Even if he only earns  one penny, it have to be reported and you both have to pay employments tax (social security)

Answer 3

If he is truly an employee, then you have to report any amounts to the IRS and your state, if it has an income tax.

If he is seasonal or a sporadic helper, then you may be able to consider him an independent contractor.  You would avoid the employment, social security and medicare taxes, but he would not.

Regardless of how you pay him, he will have to report the income to the IRS.