1099NEC

I have a client who is a retired principal from a private school  and as part of his benefits of retirement they pay for his grandchildren tuition at that school. He received a 1099 NEC  for the tuition amount $70,800.  While he was working they included it on his W-2 and withheld federal state FICA , and Medicare. My question is I understand that it is taxable, but is it subject to SE Tax?