Giving them gifts for paying rent is like giving your employees gift cards for showing up to work everyday.

He does not have a license, he does not have his own insurance, and I would assume you had no contract or hold harmless agreement in place.This man was technically an employee while he went to fix your roof because he did not qualify as a 1099 worker.As an employee you are required to carry workers comp insurance for injuries.

If the Business Owner/Contr does not have Workers Comp on his employees and they get hurt, it will be on you.

I am a full time w2 employee and make 25 a hour or around 50 55k a year.

It starts about halfway down the page when you go there:"File Form 1099-NEC, Nonemployee Compensation (NEC), for each person in the course of your business to whom you have paid the following during the year:At least $600 in: Services performed by someone who is not your employee (including parts and materials) (box 1);Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish (box 1); orPayments to an attorney (box 1).

thanks @James Mc Ree for suggestions, I was thinking of treating my handyman as 1099 employee and take a worker's comp insurance.

I've had a employee who has been doing 5 houses every week over several years for our family's personal homes and it's been great.

For any companies that offer employee benefits such as medical, dental, etc., you can utilize Section 125.5.

I am a full-time employee and juggle many other jobs but I want to make real estate investing a life-long income source. 

The city of Long Beach also passed an ordinance where grocery stores had to give their employees a 25% pay raise for hazardous pay due to the virus.