Anyone keep the books for a real estate agency?

I have a client who is a real estate agency operating as an LLC; they operate under a national real estate brokerage, so realtors on the LLC team have commission withheld by the brokerage and the brokerage handles all income and tax reporting documents for all the realtors on the team.   However, for 2 of the agency realtors that also serve as employees of the LLC, the LLC decided to begin reimbursing them for the commission withheld by the brokerage by writing them a check (not a paycheck).

Should this commission reimbursement be reported as income?  If so, since these realtors are also employees, should it then be reported on a W2 - or would it be reported on a 1099?   Going forward in 2021, should this commission reimbursement occur on a payroll check?

Any guidance or suggestions would be greatly appreciated!