Am I required to issue a W2 to Workers I hire through GigSmart?

Requesters are not required to provide W2 forms.

No, you will not be required to issue a W2 to Workers you hire and pay through the GigSmart app because the Workers are not classified as your employees. Instead, the Workers on GigSmart are classified as independent contractors. For more information, see IRS Publication 15 and/or 15-A.