How do I pay a 1099 employee?

Hi Randal1
The previous answer is correct you dont give an employee a 1099, however I see you use the word bill, did you meant to ask how do you send workers the 1099 form, so they pay their tax liability? So that you can account for that expense? These types of workers pay the IRS utilizing the form you sent them, if you feel uncertain as to who to give 1099's to, just remember these non employees are workers that provided labor or services to you, for which you have paid more than $600 in the corse of the year, for these non- employees you'll need to send them a 1099 and you have till January 30th to do so.
I think the question was answered correctly, I was just wondering if you meant to ask something else, but the previous answer givenis totally correct.