In today's world of freelance work, what is a 1099 employee (https://accountance.net/what-is-a-1099-employee/)? Definition of a 1099 employee: an independent contractor doing some work. 1099 employee definition is based on taxes which require that payments are reported on 1099-NEC form. When wondering about what is a 1099 employee job, remember that freedom brings responsibility. Knowing what are the 1099 employee rules can help you in dealing with taxes, contracts and other regulations while enjoying freedom as an employer of yourself.