Contribution in T Account on 1099 Contractor’s Kids Account?

So, I see an employer can contribute up to $2500 to an employee's kids T account for a tax deduction. Am I able to do this with a long time 1099 contractor? I would just give them a bonus, but I would like to encourage building some savings for their kid.

Side question. How hard is it to convert a 1099 Contractor into an Employee and can I just continue to pay them on a job-by-job basis and not provide benefits? What are the requirements?

Edit: I typed "T" account because post was getting blocked when I spelled out the forbidden name on Reddit..