Employee benefits should not be reported on a 1099-Misc. They should only be reported on a W-2.
If you are an independent contractor, then they would be reported on a 1099-NEC.
If the recipient is an employee, this amount is includible as wages and reported by the employer on Form W-2 and generally is subject to federal income tax withholding, Social Security and Medicare taxes. For example, bonuses are always taxable because they are income under Section 61 and no IRC section excludes them from taxation. Taxation of Fringe Benefits
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