Paying someone on a 1099 feels simpler. No payroll withholding, no unemployment contributions, one form at the end of the year. That’s why it’s tempting. But in New Jersey, getting it wrong is expensive, and the state’s test for who counts as an employee can be tougher to pass than the federal one. The short version: New Jersey starts by assuming every worker is an employee. To treat someone as an independent contractor, the business…