Policy on Payments to Individuals
(Employee, Student and Non-Employee)
Scope of Policy
This policy is designed to provide information, forms and procedures to
University Departments and Personnel who initiate payments to individuals via
Accounts Payable. The classification of individuals is critical for the taxation
and reporting of the payment.
Wesleyan employee – A payment made to a Wesleyan employee via
Accounts Payable is generally made when the employee requests a travel
reimbursement, travel advance or reimbursement for out of pocket expenses.
Requests must be supported by original documentation, which should include
the business purpose of the purchase. (Note: students are not considered University employees for
this purpose.) A payment made to a Wesleyan employee for services
performed must go through Payroll/Human Resources.
Student – A payment to a student is generally made for expense
reimbursement. Requests must be supported by
original documentation. (Note: students are not considered University employees for this purpose.)
Refer to the Payroll website for making a payment to a student for hours worked.
Non-Employee – A payment made to a non-employee is generally for services performed
by independent contractors, honoraria,
travel reimbursements, or athletes and entertainers. Requests must be
supported by original documentation.
v. INDEPENDENT CONTRACTOR DEFINITIONS
Contractor Classification Checklist
ATHLETES AND ENTERTAINERS
CT-588 Athlete & Entertainer reduced withholding request
CT-590 Athlete & Entertainer request for Waiver of Withholding
PAYMENTS TO STUDENTS
HONORARIA, PRIZES or OTHER PAYMENTS