Form 1099-NEC is for contractors and is applied to Schedule C.
Form 1099-MISC is for several different income types and is reported differently depending on what the payment was for.
Oregon uses Form 1099-G for certain payments and Form 1099-MISC for others.
The income on Form 1099-MISC is taxable "Other" income and reported on Schedule 1 of your federal tax return.
According to Oregon.gov
"Question: Will Paid Leave send me a Form 1099 showing how much I received in benefits during the year?
Answer: Yes, you will be mailed a Form 1099 by the end of January each year. You will receive a 1099-MISC if you receive benefit payments of $600 for medical leave. You will receive a 1099-G if you receive benefit payments of $10 or more for family or safe leave. You may receive both a 1099-MISC and a 1099-G if you receive benefits from different leave types. Form 1099 will include how much you received in benefits and any federal or state tax withholding. The Internal Revenue Service and the Oregon Department of Revenue also receive a copy of Form 1099."
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