Independent Contractor vs. Employee
Any individual performing services for the university will be presumed to be an employee unless the individual meets all of the independent contractor criteria established within policy FIN-ACC-I-630. All departments need to ensure these criteria are met prior to setting up a vendor to be paid for services as an independent contractor.
As an aid in helping departments understand this policy, University Tax Services has developed an Independent Contractor Questionnaire. Please review the questions below to determine whether, or not, you need to fill out the form before setting up a new vendor.
An answer of yes to any of the questions above requires the completion of the questionnaire. Our department will review the answers provided to determine if the individual is eligible to be paid as an independent contractor.
Otherwise, please continue with the next step in the process of setting up a vendor to be paid as an independent contractor.
- IRS Publication 15-A Employers Supplemental Tax Guide
- IU Tax Memo 7.8