The third-party payment processor is responsible for filing a Form 1099-K. If you paid a non-employee contractor more than $600 during 2021 you will need to fie a From 1099-NEC for them. Your method of payment does not matter for the type of form you file.
Per the IRS:
Who needs to file Form 1099-NEC? Any business that makes nonemployee compensation payments totaling $600 or more to at least one payee or withholds federal income tax from a nonemployee's payment, will now use this revamped form to report those payments and withholding.
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