Learn how to correctly classify independent contractors and pay them according to Georgia's local laws and Labor Code in this stepbystep guide. If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN.Do you need a 1099 for international contractors? Your guide for understanding how to hire and pay independent contractors around the world. Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws. You'll need to solicit applicants, review their applications, and make an offer with an independent contractor agreement. Accurately paying foreign contractors requires thorough knowledge of the tax and employment laws in the countries where your business operates. The equivalent form for overseas contractors is W8BEN. Last Updated: January 2022.