Bonnie, I did learn that if you want to have someone work for you but your company is small and you don't want to pay for workman's comp or payroll expenses there is an alternative.
You can use a temp service. I had a temp service explain to me that a qualified person can enroll with them as an employee. Then when I want to use their services, I request that person.
Technically, they work for the temp company and get their taxes, insurance and payroll handled by the temp company. Since the temp company is large, they are set up to deal with all of that.
I've not done it but I've kept it in mind.
Especially when starting out, you might have work for two weeks and then none for a bit for an assistant and then again for two days and off and on. Makes sense to go the temp route. Just a thought.