NEC3 ECC: Is defined cost a cost excluding mark-up?

Definition of Defined cost - Cost excluding profit mark-up’s.

In other words the main contractor when pricing also allows for the subcontractor fee % (They share the Main contractors fee %)?

Defined Cost are costs listed in the Schedule of Cost Components and payments due to a Subcontractor for works which are subcontracted. This refers to actual costs incurred by the Contractor in performing the works excluding the Fee (mark up).

If you refer to the Subcontractor’s profit, then yes it shall be included in the Defined Cost as this will be cost due to the Subcontractor.
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Roger, your comment relates to Options C, D & E. Options A & B are different, the Defined Cost would not include the Subcontractor’s profit.