If you have cleaning help, on an in-home sitter, do you withhold taxes?

If you hire an individual to come to your home on a regular basis, whether to watch your children, clean your house, or do yardwork, and you pay them at least $1700 a year, do you provide them with a W-2 or 1099?

I’m thinking about getting housecleaning help, and found someone with good references who will clean my house once a week for $100. She wants to be paid in cash, and doesn’t want a W-2 or 1099. A commercial cleaning service wants $180 a week.