Property Maintenance in house

[John Harvell]

I’ve had a gentleman working for me the last year as 1099. He’s coming on as W-2 in January. I’m providing a tractor to do snow removal as this year he was using his truck and plow to do my 5 buildings. I’m trying to figure out if as part of his employment package I need to provide him a vehicle to run around in? I’ve been paying him 45k a year and he provided his own vehicle but he used it for snow removal. I’m buying the tractor this year for use, I’m providing the fuel. I’m also going to start a retirement plan for him as well. Thoughts??