First let's start by addressing the name change, a 1099-nec and 1099-misc are not the same thing however until 2020 the 1099 misc was used for reporting non- employee compensation where as now the 1099-NEC is used for this purpose.
Now that we have that all cleared up who gets a 1099- NEC? Any individual not on the payroll on a contract to complete a project or assignment, who was paid more than $600.00
So in plan English what this means is if you made an individual more than $600.00 to do graphic design, social media manager, design your website, update your SEO, ETC, and they are not an S-corp or C- corp you would issue them a 1099- NEC.
Do you have to have a contact? NO, this is just a way of saying that you agreed on a task and price, however they are not an employee because you did not provide set hours or specifications on how they must complete this task.
Do you have an affiliate program ? If you paid one of your affiliates more...