Business Formation

What do I need to have set up as a business to pay a 1099

I pay a friend about $500 a month to help me with my work that I get paid for, I have paid him well over $600 since last April, if I issue a 1099do I need a business llc or anything to pay him? Can I pay him as an individual? Once he leaves I will find another employee. Thank you very much

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