He should have received a w-2 and not a 1099-NEC because he really is not self employed. He does not fit the criteria for an independent contractor according to the IRS rules. I always ask some of these questions to determine whether an employee or an independent contractor. I found this on the IRS website. When you start asking the questions it is clear he is an employee. https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o....
Here are the instructions on how to report this. Remember to use Code H when you get to the page where you put in the employer's name. It will say W2 reported on 1099-NEC. Link to TurboTax Page
