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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. 

 

EMPLOYEE v. INDEPENDENT CONTRACTOR DEFINITIONS

1. Employee/Independent Contractor Classification Checklist

ATHLETES AND ENTERTAINERS

1.Form CT-588 Athlete & Entertainer reduced withholding request
2.Form CT-590 Athlete & Entertainer request for Waiver of Withholding

EMPLOYEE REIMBURSEMENT 

PAYMENTS TO STUDENTS

DONATIONS of HONORARIA, PRIZES or OTHER PAYMENTS

TRAVEL POLICY