He may just be using "employees" s a blanket term for people working for him.
Your accountant is correct. Temporary employees can be given a 1099 but they must be made aware that you are not withholding anything from their pay and that they will be responsible for all taxes and withholdings when they file their returns. ( if they file)
When you say they don't work a long period time - a day - a week a month. The longer they work the more they become employees who would get a W2. I usually work alone and occasional employees get 1099's . I did have one year with a large project that lasted 6 months and the employee got a W2 that year. And I had to take all the withholdings and send them in monthly.
Form 1099-MISC (PDF) is most commonly used by payers to report payments made in the course of a trade or business to others for services.
If you paid someone who is not your employee, such as a subcontractor, attorney or accountant $600 or more for services provided during the year, a Form 1099-MISC (PDF) needs to be completed, and a copy of 1099-MISC (PDF) must be provided to the independent contractor by January 31 of the year following payment. You must also send a copy of this form to the IRS by February 28 (although the form does not have to be sent to the IRS until March 31 if the business files the 1099s electronically, using the FIRE system).
Also note that independent contractors may have their own employees or may hire other independent contractors (subcontractors). In either case, they should be aware of their tax responsibilities, including filing and reporting requirements, for these workers.
as in many things IRS, there is interpretation.
Suppose you land a job that is outside of your normal size and you are under time constraint to complete. The job duration is eight working days. You decide to staff an extra three workers for the job. You absolutely will not "hire" these three workers beyond the eight day job duration.
Is the above W2 or 1099?
They'd get a W2
They'd get a W2
Also with this type of situation what do you do about WC? If the guy gets hurt on the job you will get get stuck paying . The only reason I see for giving a employee a 1099 is to get out of paying things that you are legally required to.