If we are paying caregivers, do we have to give them a 1099 or w-2 at the end of the year?

My 2 siblings and I are providing care for my Dad who lives with me. Circumstances have changed and each of us has other commitments that will restrict our availability to be here. There are 91 hours a week that care is needed. Each of us will be here when we can but as Dad can not be left alone, we need to hire a caregiver to fill in various hours. He has mobility issues so needs a companion to make certain if he falls, someone will be here to help. Also, he needs help with meds, making meals, laundry. We have an aide that helps him shower 2 x per week. For reasons I don't want to get into, his home was quit claimed to the 3 of us siblings. He always considered it his home as did we. He continued to pay all the taxes and bills for the property but we recently were made aware that these payments would be considered gifts to us each month. We need to use his income for his caregiving, after deducting his monthly responsibilities- like health insurance and monies for personal items like clothing and haircuts, etc. If we are paying caregivers, do we have to give them a 1099 or w-2 at the end of the year? If we pay ourselves for the caregiving (probably less than 4/hr as that would be all he could pay), do we have to get a 1099 or w-2? Are we responsible for social security or workers comp? We live in CT.