Procurement and Support Services
Can a department pay an individual for services (i.e. high school teachers as adjunct
If the individual does not qualify as an Independent Contractor, it is necessary for them to be handled through the HR process. If determined that the individual is a Special Consultant, then they are subject to tax withholding, retirement, Social Security and Medicare deductions. Procurement can only hire persons as an Independent Contractor.
What criteria are used to determine if the person is an Independent Contractor?
If the work and/or services to be performed by an individual are subject to the control and direction of the University only as to the result to be accomplished, and not the means or method for accomplishing the result, and payment is based upon completion of specific work rather than time worked, the individual may be hired and paid as an Independent Contractor.
- Are not considered employees for tax withholding purposes
- Are not covered by the University's Worker's Compensation Program
- Do not participate directly or indirectly in University benefit programs
- Are not eligible for the Direct Deposit Programs
- Are not represented by collective bargaining
Can we provide them with a gift certificate through the bookstore?
No. This would be considered a gift of taxpayer's dollars.