Questions about last minute 2016 payments and Early 2017 payments

I probably won't get paid for most of the loads I'm doing now until mid January. Even though I did the work this year, I claim it on the year I got paid, right? Or would I still claim the payments I get next month as 2016 income since I did the work and submitted the invoices in 2016?

Similar question for my driver who is leased to me. I pay him every 2 weeks but I plan on cutting him a check on the 31st of this month for whatever he made so far, even if it doesn't fall on a payment day. My reasoning is that if I don't pay him this year, I get taxed on that amount this year and then he gets taxed on it next year. If I pay him, I can deduct it, and only he gets taxed on that amount.

Or if I get some late December/early January payments, can I claim them as 2016, pay my driver for them, and add that amount to his 2016 1099?

 

I asked an accountant. He said it doesn't matter what year my checks have on them, it matters what year the money goes into my account since I'm doing cash accounting. He said sometimes companies will hold on to thousands of dollars worth of checks at the end of the year and deposit them in January to count the income on the next year. So I'll just cut my driver a check on the 31st for whatever was currently deposited and owed to him.