Individuals

WHO IS AN INDEPENDENT CONTRACTOR?

Individuals who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. The general rule is that an individual is an independent contractor if the payer has the right to control or direct - only the result of the work - and not what will be done and how it will be done.

The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.

Examples of individuals who might meet the criteria for IC status are:

1. Guest performers or artists who otherwise are not affiliated with the University.

2. Guest Speakers or lecturers brought to the University for a very short duration because of their expertise.

3. Individuals providing professional services who routinely hold themselves out to the public as providing such services for a fee. Examples include accountants, attorneys and medical providers.

• If an individual U.S. payee will provide a social security number (SSN) on a W-9, then special arrangements should be made for OFA to receive the W-9 directly so that SPU employees do not have SSNs in their SPU email accounts.