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Buy nowI'll provide some details about 1099, BWay.
The IRS only requires you to file a Form 1099-NEC if you paid $600 or more in cash during the previous year. Yes, you're right. Since the amount $381 dollars doesn't meet the threshold, you' aren't required to send 1099. You can also check out the IRS Website for more information. I've also provided this particular section for your reference. See the screenshot below:
(Instructions for Forms 1099-MISC and 1099-NEC page 2/12 )
You can also browse this article so you can check out some of the frequently asked questions about 1099: Create And File 1099 With QuickBooks Online.
In addition, QuickBooks provides list of payroll reports that you can use to view useful information for your business and employees. To know more, I've added this link for your reference: Run Payroll Reports.
Please touch base with us here if you have any other questions about 1099s. We're here to make sure everything is covered. Have a nice day!