During fiscal year 2017, the University is implementing policy changes and a new process to properly classify and pay individual service providers. These changes were necessary to ensure the University’s compliance with U.S. Department of Labor, Internal Revenue Service, and other regulatory requirements related to the treatment of workers.
The changes affect:
- Employment Classification Process
- Payment to Individuals for Human Subject Fees
- Payment for Honoraria
- Limited Engagement
- Procurement, Payment and Reporting of Independent Contractors
As of July 1, 2017, all potential individual service providers must go through the new classification process, if they have not already done so.
Anyone responsible for hiring employees or temporary workers, paying honoraria, or procuring the services of and paying independent contractors should attend a training. See the latest training presentation here.
Documents and Forms
Due to ongoing refinement of the Individual Service Provider classification documentation, please use the forms posted in the Download section at the right rather than any forms you may have previously saved to your computer.
Additional documents for reference include:
- Procedural Guide for Independent Contractors and Limited Engagement
- IRS Common Law Test (Employee vs. Independent Contractor)
- Classifying Individual Service Providers: Classification and Payment Training Presentation
- Note: Process flow charts (for U.S. Citizen/Resident Alien and Nonresident Alien providers) are being reviewed and will be reposted when updated.