How to Pay Your Local Team

As a publisher, you are responsible for compensating the individuals who contribute to the success of your magazine. Your local team works directly for you and is not employed by City Lifestyle Corporate.

You are responsible for establishing compensation with your local team and determining the appropriate employment or contractor classification for each individual based on applicable federal, state, and local requirements.

Employment classification requirements can vary by location and are subject to change. Before determining how to classify a member of your local team, review the requirements that apply in your state and consult your tax professional, payroll provider, or other qualified professional as appropriate.

Paying Your Local Team

1. You are responsible for paying your local team directly from the earnings of your magazine.
2. You and your local team members are responsible for agreeing upon compensation for the work they perform.
3. You are responsible for ensuring that payments are made in accordance with your agreements with your local team and any applicable federal, state, and local requirements.
4. City Lifestyle Corporate does not employ your local team members, determine their compensation, or determine whether an individual should be classified as an employee or independent contractor.

If You Classify a Local Team Member as an Independent Contractor

If you determine that a local team member should be classified as an independent contractor, there are typically additional tax and recordkeeping responsibilities.

As a general guideline, you may need to:

1. Have the independent contractor complete Form W-9, Request for Taxpayer Identification Number and Certification, and retain the completed form for your records.
2. Track payments made to the independent contractor throughout the calendar year.
3. Determine whether you are required to report those payments to the IRS and the contractor on Form 1099-NEC, Nonemployee Compensation.
4. Meet applicable federal and state filing and delivery deadlines.

For payments made in 2026, the federal reporting threshold for certain nonemployee compensation reported on Form 1099-NEC is generally $2,000. This threshold and other reporting requirements may change in future years, so always verify the current requirements when preparing your tax filings.

Payments made through certain payment processors, such as credit card or debit card transactions, may be subject to different reporting requirements, including Form 1099-K. The appropriate reporting requirements depend on the payment method and circumstances.

Important: A worker should not be classified as an independent contractor solely because the parties agree to call them a contractor or because they are paid by invoice, commission, or another non-hourly method. Federal and state agencies consider the actual working relationship, including factors such as the degree of control and independence.

For questions about how to classify or pay your local team, consult your state labor department and a qualified tax or employment professional.

Paying Freelance Writers and Photographers

Each publication may structure its freelance relationships differently based on the needs of the publication and the arrangements made by the publisher.

As a general procedure, the Publication Director or Editor may submit invoices to the publisher each month for freelance writing and photography that needs to be paid for that issue.

The publisher and freelance contributor should agree upon the applicable rate or trade arrangement before work is completed. The publisher is responsible for paying the agreed-upon amount directly to the freelancer.

Payments should be mailed or otherwise issued within 10 days of the magazine going to print.

Issuing Trade for Photographers

1. The Editor will track assignments completed by the photographer(s) for that month's issue and provide the publisher with an invoice or documentation of the agreed-upon trade arrangement.
2. When the photographer meets the agreed-upon number of assignments for an ad, you will upload a $0 contract.
   1. Be sure that you have created a client account for the photographer in ARC.
   2. Within the photographer's client account, create a $0 deal and send it to the photographer for signature by the agreement deadline so the ad appears on your ad list for the applicable month(s).
3. The photographer will need to provide a print-ready ad or submit a creative request by the first ad deadline and have the ad approved by the final ad deadline.