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 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.

Section 1:


Phone #:______________________________________________________

Federal Employer ID#:____________________________________________

Social Security #:________________________________________________

Section 2:

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.


Submitted by:___________________________________Ext:_______________
                            (Please Print)

Submitter's Signature:_______________________________________________