Yes you will have to issue a 1099-NEC because CashApp doesn't issue 1099-K
If you paid you sub-contractors via PayPal/Venmo (as a business), you do not have to issue the sub-contractor a 1099-NEC. PayPal/Venmo is considered a third-party merchant and they are required to issue their own 1099 forms, called a 1099-K
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