Garrett,
As Brian stated, it all kind of depends on what you are looking to do. At the Sumpter Valley Railroad, we have had employees previously, with no complaints on the work, but the employee taxes were a killer. This season we tried having the depot and bookkeeping staff on contract with good results. Our situation is somewhat unique though as everyone we have on contract has been very involved with railway operations prior. So far, we're happy with contract, and though we would love to have a few people on staff year round, we're not yet to the point where that is a viable option.
Thanks, Taylor