Independent Contractor

 

Policy Number:

OPER_0042

Policy Statement:  

Individuals performing services for the college must meet the IRS rules for independent contractors before being classified as such.  The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax. 

Procedures:

Common Law Rules

Facts that provide evidence of the degree of control and independence fall into three categories:

1. Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
2. Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)
3. Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?

Contact the Chief Financial Officer to determine whether an individual is an employee or an independent contractor.

Contacts:

Chief Financial Officer

Policy History:

June 30, 2026: Revised to include policy number

October 1, 2025: Revised for Accessibility

September 1, 2016: Approved