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@kwyp wrote:

If a person earns over 160K on W2, does he need to pay any self-employment tax on his 1099 NEC income? 

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As a Schedule C, he would pay 2.9% for Medicare, plus possibly 0.9% for the Additional Medicare Tax.

As an S-corporation, the wages would be subject to 15.3% FICA tax, then 6.2% would be refunded on the 1040, for a net total of 9.1% (plus possibly the 0.9% for the Additional Medicare Tax).  The non-wage profit would not be subject to any of the Social Security or regular Medicare tax.