11/20/2023 0 Comments 1099 contractor travel expenses![]() ![]() Submit this form to the Finance Office for approval. This form will help determine whether a worker is an employee or an independent contractor. To avoid misclassification the Department must complete an Independent Contractor Pre-Hire Worksheet. Note that an existing employee cannot be classified as an independent contractor. If assistance is needed in making this determination, please contact the Finance office. If the relationship is unclear after analysis, a determination of employee should be established. After reviewing the common law factors, the Departmental/Budget Director responsible for the work to be performed should determine whether the individual being paid for services to be performed should be classified as an employee or independent contractor. These factors should be used only as guidelines every piece of information helps determine the extent to which the employer retains the right to control the worker. These factors are included in the Independent Contractor Pre-Hire Worksheet. The IRS has provided a list of common law factors to assist employers in determining if the worker is an employee or independent contractor for tax purposes. Unfortunately, determining the correct classification is not always such an easy task. In simplest terms, if the employer does not control either the manner of performance or the result of the service, an independent contractor exits. Processing Requests for Payments to Independent Contractorsĭepartments are encouraged to complete the process outlined below in advance so that payment to the worker will not be delayed. Independent contractor (see procedures below).Employee of the University (routed through Human Resources) OR.Before an individual is hired to perform a service for the University, it must be determined if the individual should be an: ![]() The determination of an individual’s status as en employee or independent contractor must be made prior to an engagement to perform professional services. An individual may not be retained as an independent contractor using University purchasing procedures when the individual should be placed on payroll. ![]() This Operating Procedures Memorandum (OPM) is a reference tool and administrative procedural guide for University departments that make payments to independent contractors in order to assure that the University fulfills its tax withholding and reporting obligations in accordance with federal laws and regulations.Īn individual may be retained for professional services as an independent contractor if a determination has been made, in accordance with the guidelines provided, that an employer-employee relationship does not exist. ![]()
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