Well, if you're friend wants some advice, I'd say let the job pass by. It won't be the last job he comes across. Unless he gets REAL lucky, it would be so much trouble it better pay a LOT of money. And I ain't talkin $500.
More than likely he will find someone.... if they show up the first day, they might last a week, if they make it through the 1st day if they showed up, and if they last a month he would be lucky... but I wouldn't bet on it.
Now IF they do show up, do they really care about how the building looks or will they spend an hour there when the job should take 3 hours? Are they really a sub contrator, meaning they have other cleaning accounts, or will they be some guy that used to help his uncle clean a building when he was 15? Or maybe he does have experience... is he really any good at cleaning and if he is, is he dependable?
Now if your friend finds someone that comes to work... does the job that is expected... doesn't call in sick every other time it needs cleaned and is over-all a good cleaner... hopefully the person is honest and doesn't steal anything.
But odds are, it will take your friend a long time to find that person. Which means, your friend will be cleaning the job himself since he took the account.
So now to the sub contractor part. First, I'd say go to irs.gov so he knows what a sub contractor REALLY is. Just because your friend says the person he gets to clean for him is a sub, doesn't mean the irs has the same thoughts.
Here is a form I found. I didn't look at it but if it's not what you're looking for just search for another one.
Good luck but I'd say...... next>>>>>>>>>>>