Hey everyone -- I've read back a few pages in the Board Talk archives without coming across anyone else dealing with this exact question, so I'm hoping I can get some ideas from you all, since I'm a new Board Member!

Our small, self-managed Brooklyn co-op has a wonderful relationship with our live-in Super, who lives rent-free in one of our apartment and earns a modest monthly stipend for his regular duties. We're looking to re-write his job description so that it more accurately encompasses what he does, because the job description that he signed ten years ago is from the 1980s and he does more than that these days, so we already know that we need to update the day-to-day description so that it's a fair representation of his labor.

But there's also the question of medium-sized projects that he's taken on for the building, above and beyond his listed (and soon to be updated) duties. He's a talented handyman and the board has relied on him to do odd jobs around the building. It's never for work that has to be performed by licensed contractors, but examples would be: replacing the wood awning above our doorway, building a bench for our courtyard, replacing broken panels in one of our entry way doors, repairing some cracked concrete in our back alley. All of this is work that our Super is willing and able (and happy) to do, and he quotes us pretty fairly for "extra" compensation for this, above the cost of supplies -- that gets voted and approved by the board.

Now, as many of you probably have faced, this is one things that's "how we've always done it" (informal quotes from Super, approved by board, paid via check) but I'm new to the board and I'm concerned about a few things. I have clearance from my fellow board members to clarify how we're doing this so that if there are any errors of precedent, we will take the steps to correct them going forward. Here are the basic areas of concern:

1) If we do "contract" with him above and beyond his job duties, should this be invoiced separately and documented each time -- or, should we state exactly what kinds of "extra" work we would expect from him, and what the hourly wage would be for "extra" work, in his existing job description?

2) I want to make sure we're paying him fairly and also that it's above-the-board, because surely it's not legal for us just to write him a check for "extra work" and have no one declaring that income. I suspect this means we either have to add these invoiced jobs to his reported W2 earnings every year, or we have to issue a 1099, but I'm not sure which is correct -- should we ask our accountant? It seems to me like we're only talking about a few extra grand a year in labor, but I want to make sure we're doing it correctly.

3) I want to make sure this labor is covered -- both for us, from a liability perspective, and for him, from a Workers Comp perspective. I also don't know much about this. Does anyone know what our responsibilities are for his safety? What are the limits of what Workers Comp covers, and how do we make sure that both HE and the BUILDING are within the letter of the law in case of accident?

I'd be so grateful for any feedback, insight, or resources -- even if it's "definitely talk to your lawyer, accountant, insurance broker" or a link to the right state laws that we must comply with.

(As a side note, does anyone have experience with the legality/liability concerns we should be aware of, if the Super's wife ever does any of his duties? One of our board members is concerned because she sometimes mops the floors and helps with the trash, and we're not sure that labor is covered.)