CLARK UNIVERSITY
EMPLOYEE VERSUS INDEPENDENT CONTRACTOR CLASSIFCIATION CHECKLIST
When a department requires the services of an individual, it must be determined if the individual is a temporary employee or
independent contractor before acquiring any services. The information provided below will assist the University in determining
how an individual performing service will be classified for federal, state, and FICA tax purposes. Complete Section 1, Section 2, and
if necessary, Section 3. It is important that these steps be taken PRIOR TO procurement of services.
If it is clear that the individual would be classified as an employee please contact HR for information on the paperwork that
should be submitted.
If the results indicate that the individual may qualify as an independent contractor, this form should be submitted with a Check
Request and all supporting documentation including contracts to the Controller. Include evidence to support that the individual is
customarily engaged in an independently established trade, occupation, profession or business. This may include marketing material,
web site, etc. Please note that this determination is not made at the department level.
Yes No Does the individual currently work for Clark as an employee?
Yes No Does the University expect to hire this individual as an employee to provide the same or similar
services immediately following the termination of his/her independent contractor service?
Yes No During the previous 12 months prior to the date on which the independent contractor service
commenced , did the individual have a Clark appointment (including hourly or temporary) to
provide the same or similar services?
SECTION 2: MULTIPLE RELATIONSHIPS WITH THE UNIVERSITY
SECTION 1 GENERAL DATE: ________________
Name of Individual providing service: Taxpayer ID Number
Is this person (check one) General Description of Services:
A US Citizen A Resident Tax Alien A Nonresident Alien
Department Name Campus Phone Number Your Email Address
Name of Clark person responsible for completing this request. : _____________________________
Signature__________________________________________________ Date: _______________
If the answer is “Yes” to ANY of the above three questions, the individual should be classified as an EMPLOYEE and paid through
the normal payroll process. Please contact HR for guidance on the next steps.
If the answer is
“NO” to ALL
of the above three questions, proceed to Section 3.
Mass State law, M.G.L. c. 149, s. 148B establishes a three-part test that presumes individual is a contract employee unless ALL
three are true. This test is a stricter te
st than the federal test.
1. Is
the individual free from control and direction in connection with the performance of the service, both under the contract for
the services and in fact?
Yes No
a. The department does not provide instructions to the worker about when, where, and how he or she
is to perform the work, does not set he work hours and daily schedule as it would for its employees
and
the worker is not required to perform the services in a standard or predefined order or sequence
set by the department. The department does not provide the same or similar training to the worker
to perform the work as it would for its other employees.
b. The department does not hire, supervise, and pay assistants for the worker or pay for business or
traveling expenses of the worker
(unless travel is negotiated as a requirement of the contract). Any
assistance needed by the worker is self-provided since the worker may not supervise department
staff.
c. The work relationship between the department and the worker will not continue beyond the current
project/contract. If the individual is continually hired from project to project and maintains an
ong
oing contractual relationship with the department, the answer to this section is “NO” and the
presumption will be that the individual should be a temporary employee unless all other factors
support independent contractor status.
d. If work is performed on the department’s premises, access is limited to department resources only
to the extent necessary to perform services and not because the worker does not have available
fac
ilities or equipment. The worker furnishes his/her own tools, materials, and equipment, relies
little on department support resources, and has a significant investment in his/her own facilities.
e. Worker is required to submit oral or written reports to the department documenting work status
because department is not overseeing day-to-day
performance.
Yes No
2. Is the service performed outside the usual course of the business of the Clark department?
a.
The service performed by the worker is not integrated into the department’s business
operations. If the services or work performed are the same or similar as work performed by
other department staff/employees or the department as a whole, the answer to this section is
“NO” and the individual will be a contract employee.
Yes No
3. Is the individual customarily engaged in an independently established trade, occupation,
profession, or business of the same nature as that involved in the service performed for Clark?
a.
The worker does not devote substantially full time to the business of the department. The
worker provides services for more than one client at a time or to the general public. If the
individual’s business is substantially subsidized by a single department with limited funding
from other clients, the answer to this question is “NO” and the individual will be a temporary
employee.
If the answer is NOto ANY of the above three questions, the individual should be classified as an EMPLOYEE and paid through
the normal payroll process. Please contact HR for guidance on the next steps.
If the answer to ALL of the above questions is “Yesthis form should be sent to the Controller with any and all supporting
documentation. Evidence should be included to support #3: individual is customarily engaged in independently established trade,
occupation, profession or business. (For example: marketing material, web site, etc.)
SECTION 3 Mass State Law, M.G.L. c 149, s. 148BThree Factor Test