Do I have to pay fees/taxes/deductions for a hired freelancer?

Question

Freelance

The bottom line is this: the company hired a performer on Upwork (let's make up a website), paid $200. There is no direct contract with a freelancer, everything is through the exchange.
1) Can these $200 be written off to the company as expenses (in fact, they are), if upwork sends some documents confirming such a contract?
2) Do I need to pay fees / any taxes for a freelancer in this case?

Answer 1

1) Can this $200 be written off to the company as expenses?

Of course, these are expenses. What and how to write off depends on many nuances. To do this, contact a competent accountant.
No. Taxes/contributions are withheld only for employees in the state. All the rest must pay for themselves (if an ordinary individual - 13%, if an individual entrepreneur on the simplified tax system - 6 + 1%, if a company - depends on the nuances).