> when I can’t see the person face to face,
I think this is an astute observation. I also noticed – for large group classes or meetings, video does not make much difference, but if you want to learn/discuss with 2-3 people, seeing person’s face is helpful – especially if people do not know each other or do not know each other well. “As there are no two same faces, there are no two same opinions” – and Zoom helps you see it immediately and naturally. Some psychologists say seeing your own face in Zoom is confusing for the brain, so experiment with looking only at the other person rather than gallery.
Still, I urge you to get accounting or legal advice on how to make your payment. I do not believe your learning will get the brocha otherwise… Presumably, if the chevrusa can qualify as an independent contractor (controlling their effort, time) or as a charity recipient, then you would not owe taxes, and his will be low. Do not rely on my opinion, of course, even if you pay me $5/hour …