What proceedures do I have to take t in order to pay someone a sum of money under $50 online......? -

What proceedures do I have to take t in order to pay someone a sum of money under $50 online for doing some data entry type work. Basically I offer the work they except and get paid when they re done. Are there any rules to this. Do I need to get a Tax Id number from them? Ect.

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