How to pay to OPT student?

[H1_holder]

Hi,

I formed a new company and I have one student who is on OPT, he started project two weeks back.

Now, I want to pay him. How do I pay him? I mean can I issue cheque on his name from my company's bank account?

How much tax to be deducted?

Since this is the first employee and first time I am paying him, I have some basic questions. Appreciate your help.

Thanks
Murli

[kabkaba]

You will need to pay him as independent contractor and issue 1099. Check with a CPA.