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For several years, the Internal Revenue Service has focused attention on proper classification of payment for services. Services can be characterized as being provided by an employee or an independent contractor.

The decision about whether to treat a person providing services to the university as an independent contractor is not made based on the statement of the payee but on objective standards set by the IRS.

The Independent Contractor vs. Employee Checksheet PDF Icon is designed to walk you through the decision-making process. If upon completion there are more employee indicators than independent contractor indicators, payment to the service provider should be processed through Payroll. If there are more independent contractor indicators, the payment may be processed through Accounts Payable.

If you have questions, please contact Accounts Payable at (414) 288-5123 or Tax and Compliance at (414) 288-7279.


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