Pay stubs for 1099 contractors
Independent (1099) contractors usually don’t get pay stubs. The IRS says that generally you do not have to withhold or pay taxes on payments to independent contractors, so there are no deductions to show. Contractors are paid against invoices. If the business controls how the work is done, the worker may be an employee, not a contractor.
Contractor or employee?
The IRS looks at behavioral control, financial control and the relationship between the parties. It says there is no set number of factors that makes someone an employee or a contractor. If you are unsure, the IRS offers Form SS-8 for an official determination.
| Employee | Independent contractor | |
|---|---|---|
| Taxes withheld by the payer | Yes | Generally no |
| Pay record each period | Pay stub | Invoice and payment record |
| Year-end form | Form W-2 | Form 1099, where required |
Where PayDocs fits
PayDocs documents label the parties as employer and employee, so they fit employees, not contractors. If you pay contractors, keep their invoices and your payment records. If you also have employees, PayDocs can make their pay stubs.
A pay stub for someone who isn’t on payroll would describe a payment that didn’t happen that way. PayDocs isn’t for that, and its documents are never proof of income.
Sources
Official sources checked September 23, 2026. This guide explains how pay documents work; it is not tax or legal advice.
Paying employees? Make their pay stubs here
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