How would I expense “side money” services by ordinary people in my company bookkeeping?

I’m paying someone to pick up my mail and scan it. He’s just a normal person doing this for side money, but I have a GK that needs to expense this on the company’s bookkeeping somehow.

• Would the tax bracket (課税区) be untaxed (不課税) because he’s not collecting sales tax? Or should he be collecting sales tax and remitting it somehow?
• Is he considered an independent contractor, where I have to do special reporting by submitting a 報酬の支払調書 every EOY?
• Does he have to make an invoice every month that I pay him?

I’m using freee会計 for my bookkeeping.