Employee vs. Independent Contractor Determination Worksheet

 

Purpose: To determine whether an individual is a University Employee or Independent Contractor.

Visiting speakers and performers who provide one-time services are considered Independent Contractors and are paid via Accounts Payable, reported on a form 1099-Misc or, 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 exempt mandatory tax withholding. Please contact Christine Rodrigue in the Finance Office in advance of the individual conducting activity (during negotiations), so that the appropriate information can be collected and the payment expedited.

Directions: Complete the Independent Contractor Checklist.  If more than 10 questions are answered "No", the individual can be paid as an Independent Contractor.  If an equal number of questions are answered "Yes" and "No", email the completed checklist to Melanie Messier, Associate Controller, for determination.

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.