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Section 17 – Consultants and Independent Contractors

Section 17.2 – Classification of Independent Contractors versus Employees

Date: 11/2/06 — Approved: Finance Board

OVERVIEW

The AS classifies and pays individuals who provide services as employees, unless the nature of the services and other circumstances satisfy the criteria for independent contractor status.

CLASSIFICATION OF SERVICE PROVIDERS

Before the performance of services commence, departments contracting for services must assess the relationship with the individual providing services to ensure that individuals hired or contracted to perform services are properly classified as an employee or an independent contractor. It is the AS's responsibility to designate an individual's status as an employee or an independent contractor. The Accounting Manager will be deemed the AS’s expert in determining the status of service providers.

Employee

An individual who performs services subject to the employer's right to direct and control the work is classified as an employee. The employer can allow the employee considerable discretion and freedom of action, provided that the employer has the legal right to direct or control the work.

Independent contractor

An individual who performs services wherein the employer has the right to control or direct only the result of the work, but not the means and methods of accomplishing the result, is classified as an independent contractor.

Payment to independent contractors

The AS uses Form W-9, Request for Taxpayer Identification Number and Certification, for vendors and other payees to furnish a TIN and to certify that the number furnished is correct. Form W-9 is also used to obtain certifications that certain payees are not subject to backup withholding or are exempt from backup withholding.

Divisions should contact the AS accounting department when a vendor requests a Form W-9. The AS accounting department will work with the division to ensure that the form is prepared and returned to the vendor.

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