@thegoodbrotherbrokers 

"but many clients that employer paid them bonus and comissions and report them using a 1099-Nec"

My recommendation is that you stop using that terminology entirely, to show you know this isn't what is in the regulations.

Employer = payroll and W2. There is no such thing as "1099 employee." Stop using that phrasing to express a more professional perspective to your clients. Stop trying to find a workaround for the scenario.

What you are describing of "employer, but 1099-NEC" would be part of why the IRS examines for worker misclassification.