Whether your husband received the $2,000 in wages or the 1099-NEC, it would be subject to taxes.
An employer can't give that amount of $$ as a "gift".
The only difference is that with the 1099-NEC your husband will be paying 7.65% more in FICA ($153).
The employer should technically pay this through wages, but didn't.
While your husband is not "technically" self-employed, the receipt of these $$ is subject to SE Tax (FICA).
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
