Everyone on this thread is talking like the IRS is going to step in out of nowhere and say "hey Mr Employer, you trained a sub and paid him....he is now an employee and you have to take taxes out of his pay and give him a W-2." We all know nothing like that is going to happen. The IRS doesn't have the time and manpower and really doesn't give a shit about this kind of thing. So if you want to train a sub and pay him...DO IT...there will be no repercussions. Bottom line, if it's beneficial to you and to the sub, DO IT. If it's not, then don't do it. We're all trying to make a buck here. The IRS is going to get there tax money anyway....whether it's from a sub or an employee. I've heard enough of this employee-sub crap! Do what works best for you.
This is CABL.com posting #316030. Tiny Link: cabl.co/mbunq