If a sole proprietor has no employee's, the company can report under the sole proprietor's SSN and the Form 1099-NEC will have that SSN. TurboTax asks whether the payer's TIN is an EIN or SSN allows you to enter the type of TIN you indicate is present on the for. A company with employees must have an EIN and the TIN on the Form 1099-NEC will be the EIN.