Paying contractors and filing 1099s
If you pay contractors, you need 1099-NEC filing. Some services offer contractor-only plans. First make sure the workers really are contractors under your state's test.
| Provider | Entry plan, published price | 5 employees / month | Contractor payments (vendor's words) |
|---|---|---|---|
| Gusto | $49/mo + $6/person Simple | $79 | Domestic contractor payments on all plans; "U.S. contractors are billed at the per-person cost for any plan you select... only bill you for contractors in months when you've paid them." Global contractor payments add-on: 120+ countries, "no monthly per-contractor fee", service + FX fee per payment. FAQ: "We file federal, state, and local payroll tax forms... (Form W-2, Form 1099, ...)". |
| Rippling | Quote only | — | Pays contractors; W-2s and 1099s stored in profiles. Global Payroll, Global Contractors and Contractor of Record products (priced by quote). |
| OnPay | $49/mo + $6/person Payroll Essentials (base plan) | $79 | "Pay W-2 and 1099 workers"; "W-2s, 1099s, and year-end filings included". International contractors: not stated on pricing page. |
| Square Payroll | $35/mo + $6/person Full-service payroll | $65 | Contractor-only plan $6/person paid; digital 1099 delivery included; paper mailing $3/form. |
| Wave Payroll | $40/mo + $6/person Payroll (US) | $70 | Pay contractors in payroll at $6 per contractor paid; "The proper tax forms—1099 in the US... are also generated for you." Tax service excludes 1099 filings. International contractors: not stated. |
| SurePayroll | $29/mo + $7/person Small Business | $64 | "W-2 & 1099 form filing available"; year-end forms $50 base + $5 per form, billed annually. International contractors: not stated. |
| Justworks (Payroll and PEO) | $50/mo + $8/person Payroll | $90 | US contractors $8 per contractor per month, "only charged for months you process payments". International contractors: $39/month per paid contractor + FX, "over 60 countries". |
| ADP RUN | Quote only | — | "Make payments to 1099 independent contractors (even if you don't pay W-2 employees)"; contractor bundle = monthly base + per-contractor fee + year-end fees. W-2/1099 forms "(additional fee)", e-filed with the IRS. International contractors: not stated on RUN pages. |
| Paychex Flex | Quote only | — | "W-2s and 1099s, ready when you need them"; "W-2s and 1099 Year-End Processing". International contractors: not stated on pages checked. |
| QuickBooks Payroll (QuickBooks Workforce) | $50/mo + $7/person Workforce Payroll (payroll only) | $85 | 1099 E-File on all Workforce plans: "Create and e-file unlimited 1099-MISC and 1099-NEC" (state filings only for Combined Federal/State Filing states). Per-contractor fees exist (offer terms) but no amount is published; no contractor-only price on the contractor payments page. International contractors: not stated. |
Check your state's test: employee vs contractor tests by state. Some states also require you to report contractors as new hires.
How we compare
Prices and features come from each vendor's own pricing and help pages, read on October 8, 2026. "Not stated" means the vendor's public pages don't say. We haven't counted features we couldn't confirm. We don't accept payment for rankings; some links earn us a commission (see the disclosure above). Vendors change prices often, so check the vendor's page before you buy.