How to pay sales commission

Hello! I own a web design company (it’s just me) it’s an llc.

My friend is going to start selling for me on commission basis. I’m giving him 10% of sites sold over 3k, and 10% of the monthly management fees if they sign up.

Do I need to do anything special for taxes or anything? Does he? I’ve never had an “employee” or anything so I’d appreciate any tips thank you!