Can a department pay an individual for services (i.e. high
school teachers as adjunct faculty)?
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
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
No. This would be considered a gift of taxpayer's dollars.
Does the food justification form need to be prepared in
advance of the event?
Yes, the Hospitality Policy indicates it must be approved prior to the event.