Employee of an affiliate receives RSU from a parent company.  When RSU vests, the parent company can’t issue a W-2 or withhold taxes or FICA, so instead, the income is reported on a 1099NEC. (Employee’s W-2 from affiliate employer shows their compensation is over SS wage base.)  Is the amount reported on 1099NEC subject to SECA tax?  I believe the answer is Yes.  Here’s the important question: Can employee contribute to a SEP based on the 1099NEC (they’re covered by plan at affiliate employer)? If more info is needed, ask me.