Policy on Payments to Individuals
(Employees, Students and Independent Contractors)
Effective Date: August 15, 2002

Scope of Policy
This policy is designed to provide information, forms and procedures to all University Departments and Personnel who initiate payments to individuals through Accounts Payable or Payroll. The classification of individuals is critical to both the method of payment, the taxation of the payment and the reporting of the payment.

Table of Contents
Click on schedule or attachment to view policy or form

Schedule A

• Employee v. Independent Contractor - Definitions 
  
  Schedule A - Attachments:

1. Employee/Independent Contractor Classification Checklist (Printable Word Document)
2. Independent Contractor Employment Agreement
(Sample Agreement - Printable Word Document)
3. W-9 Request for Taxpayer Identification # & Certification. (requires acrobat reader)
4. I-9 Employment Eligibility Verification. (requires acrobat reader)
5. W-4 Employee’s Federal Withholding Allowance Certificate (requires acrobat reader)
6. CTW-4 Connecticut Employee’s Withholding Certificate (requires acrobat reader)

Schedule B

• Payments made to Students

Schedule C

• Athletes and Entertainers 
  
  Schedule C - Attachments:
  
  1.Form CT-588 Athlete & Entertainer reduced withholding request.
  2.Form CT-590 Athlete & Entertainer request for Waiver of Withholding.

Schedule D

• Employee reimbursement

Schedule E

• Travel Policy

Schedule F

• Payments to Research Participants

Schedule G

• Donations of honoraria, prizes or other payments

Schedule H

• Parsonage Allowance