Individuals working for the College are either an employee or an independent contractor. Employees require an employment contract and are paid by the payroll system. Independent contractors require a purchase order and are paid by the accounts payable system.
At this time, the guidance the Internal Revenue Service uses to properly classify workers is a list of twenty factors that question the extent of control in the relationship. If there is a question whether an individual is an independent contractor or an employee, the Purchasing Agent may request the Budget Manager complete an Independent Contractor/Employee Form to determine if the individual requires an employment contract or a purchase order. The individual is most likely an employee if more than three of the factors apply.
Click here for an Independent Contractor/Employee Form