As a company, when the work your freelancer has done in exchange for equity is complete, you will need to have a stock purchase agreement created that will outline the terms under which the stock option will be granted.
The amount of stock issued, delivery method and timing are all informed by the contractor agreement executed prior to the commencement of work.
We recommend Carta (formerly eShares) as a trusted resource for delivering shares when the time comes. And we encourage you to seek independent legal support as needed. Visit https://carta.com/ to learn more.