Offer discount on rent to be on-site super. how much?

[Peter Fokas]

Was thinking of offering an apartment to handyman type and offer him discount in exchange for being an on-site super for handling any "handyman" type of jobs (i.e. painting, install carpet). What sort of % discount makes sense? Any rule of thumb? Utilities are included in rent so at least it has to cover the cost of utilities.

[Matthew Paul]

You will have to put him on payroll . And the discount on rent may taxable income for him , I remember a guy that worked at an apartment complex who got a free apt , but they 1099 him the value of the rent