With prior approval, departments may obtain services from independent contractors to fulfill University needs. Examples of such workers include guest speakers, entertainers, consultants, and officials for athletic events.
A careful evaluation must be made when classifying an individual as an independent contractor rather than an employee. The IRS has established stiff penalties for improper classification of workers.
The University provides a common law test to determine if a worker is an independent contractor. The Purchasing Office has the final authority in determining a worker’s classification.
The department hiring the independent contractor must submit the following forms to the Purchasing Office:
The authorization agreement must be approved five days before the independent contractor’s services begin. When an independent contractor's services are complete a copy of the authorization agreement signed by the independent contractor and the contractor’s invoice signed by an appropriate Department Manager must be submitted to the Purchasing Office.
This procedure does not apply for paying salary supplements, administrative stipends, or fees for Extension Center/Extended Education Teaching.
For more information, see the Resources section or contact the Purchasing Office at 956-882-8219.