Employee vs. Independent Contractor
An employee is an individual who performs a service for the University and is working under the direction and control of the University or its employees. Direction and control can be implied to exist when the employer has the right to control the results, as well as, the means and methods of the worker.
An independent contractor is an individual engaged by the University to perform a specific function or task and who is free to perform this function or task completely at the individuals own discretion with regard to means and methods. The existence of an agreement or contract helps support the independent contractor position. This document should be fairly specific in what is to be provided and amount or lack of control the University has over the individual.
Factors Distinguishing Employee Status from Independent Contractor Status
There are specific factors that are used by the IRS in determining whether an individual is an employee or an independent contractor. See the Independent Contractor Checklist, commonly referred to as the “20 factors” test for determining employee/independent contractor status.
- Accounts Payable Home
- Check Run Schedule
- Policie and Procedures
- Tax Documents
- Account Structure
- Entertainers Tax Withholding
- Employee vs. Independent Contractor
- Meet the Staff
- Accounts Payable
- Accounting Office
- Bursar and Cashiers
- Public Safety
- Procurement Services
- Resource Planning & Budgeting
- Frequently Asked Questions