Payments To Individuals
Employee/Independent Contractor Classification Checklist
Purpose: To determine whether an individual is an Employee or Independent
Visiting speakers and performers who provide one-time services are considered Independent Contractors and are paid through Accounts Payable, reported on a form 1099-Misc, where applicable.
Non U.S. Citizens (excluding Permanent Residents) are treated differently for tax purposes, with mandatory tax withholding required. These individuals may be able to claim a tax treaty exemption to reduce or eliminate mandatory tax withholding. Please contact Christine Rodrigue in the Finance Office in advance of the individual's scheduled visit so that the appropriate information can be collected and the payment expedited. A tax ID#, U.S. Social Security (SSN) or Taxpayer Identification (TIN) number is now required for all payments.
Directions: Complete section 1 and 2. Attach this form to payment document: Accounts Payable Voucher for Independent Contractors; Payroll form for Employees.
Independent Contractors need to complete a W-9 form. All new Employees need to complete an I-9 employment verification form in Human Resources, as well as W-4 and CTW-4 withholding forms.
Federal Employer ID#:____________________________________________
Social Security #:________________________________________________
Is the individual currently a Wesleyan employee or faculty member?
Is the individual currently a Wesleyan student?
Is the individual formerly affiliated with Wesleyan as a employee, student or
faculty member within the last 12 calendar months?
Will the University pay the individual on an hourly basis?
Will the University provide the individual with Insurance, benefits, vacation
or sick pay?
Are the services to be provided similar to tasks of other Wesleyan employees?
Is the individual expected to work for the University indefinitely?
Will the individual receive detailed supervision by any Wesleyan employee?
Will the individual be assigned Wesleyan office space?
If the answer is "Yes" to any of the above questions, the individual should be classified as an employee and paid through Payroll, unless there are other circumstances that would indicate otherwise. If so, please submit a written explanation and attach to this form.