<P>The steps you need to take depend on whether you want to hire someone from overseas to work in the United States or want to contract with someone to perform services for you from their own location overseas.  If you are contracting with people overseas who will be performing the services there, it may not be necessary to pay social security benefits to them here (although it may be required by treaty that you pay into the foreign country's social benefits system on their behalf).  Your next steps should include consulting with an immigration attorney and the consulate/embassy of the country whose workers you want to hire.</P>