MLR Rebate for 1099-NEC

[barb36]

We have a 1099-NEC that pays his health insurance through our company.  The company received our MLR rebate for the previous year and we paid the 1099-NEC his portion of the rebate (we did a cash payment instead of applying it toward his premium).  Do I need to include that rebate on his 1099-NEC as income (box 1)?  I do not know if he deducted his insurance payments on his 1040.

[DMarkM1]

Yes, it would be 1099-NEC box 1 income since you did not apply the rebate to his premiums.