Current business procedures afford employing departments the option to establish service contracts with individuals, technically designated as independent contractors, to provide supplemental instructional or operational support for campus academic and business units. These service agreements are usually captured in a simple check request processed through the Accounting Office.
The IRS has established a series of rigid guidelines regarding payments to independent contractors and we are required to comply with those protocols. Therefore, attached is an updated procedure to be utilized in establishing independent contractor relationships. Employing departments are requested to use the Independent Contractor Questionnaire to assist in making these decisions. Employing departments will also be required to complete and submit the Certified Work Statement when any independent contractor relationship has been established and there is a request for payment from the Accounting Office. These forms and procedures will also be available on the HRS website soon.