Fillable Uw Emp Vs Ind Contractor Worksheet May 2019 Fillable (University of Wyoming)

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Uw Emp Vs Ind Contractor Worksheet May 2019 Fillable (University of Wyoming)

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1
Rev.7/1/19
University of Wyoming
Employee/Independent Contractor Determination Checklist
Instructions: Employee/ Independent Contractor Determination Checklist must be completed prior
to commencement of services AND attached to all personal service contracts and purchase
requisitions for personal service arrangements that are for $2,500.00 and above.
Contact Information
Contracting Department: __________________________________________ Date: ________________
Department Contact: ___________________________ Phone No: ____________ Fax No: _______
Company OR Contractor Name: ____________________________________________________________
Street Address: _________________________________________________________________________
City: ____________________________ State: _______________ Zip Code: ____________
Citizenship
Payee is U.S. Citizen or Permanent Resident individual or U.S. business ☐Yes ☐No
(If no, please forward to Tax Office for additional analysis - tax@uwyo.edu)
Employee Relationship
1. Is individual a former employee? ☐Yes ☐No
2. If yes, will the individual be performing services in a substantially similar capacity or
under the similar direction and control as when they were an employee? ☐Yes ☐No
(If Yes, stop and process payment through payroll)
3. Is individual a current employee? ☐Yes ☐No
4. If yes, does employee offer similar services to the public? ☐Yes ☐No
(If No, stop and process payment through payroll)
Description of Services / Relationship
a. Please describe the services: ____________________________________________________________________
____________________________________________________________________________________________
____________________________________________________________________________________________
b. Dates services will be provided: ___________________________________
c. This is an extension of a previous personal services agreement (PSA)? ☐Yes ☐No
1. How many extensions have been made? ____________________
2. Please provide the reason for the extension:
_______________________________________________________________________________
_______________________________________________________________________________
d. There is a continuous relationship. (The recurring intervals can be irregular.) ☐Yes ☐No
e. The worker is required to provide written or oral reports on the status of a project. ☐Yes ☐No
f. The worker can terminate his or her work and not be liable to the University. ☐Yes ☐No
g. Is there an issue that could create a potential conflict of interest? ☐Yes ☐No
1. Example: The worker is the spouse or relative of an employee. If there is a potential conflict please
describe how the conflict will be avoided:
____________________________________________________________________________________
____________________________________________________________________________________
Clear Form
Print Form
2
Rev.7/1/19
Scope of Work / Behavioral Control
a. The University directs when, where, and how the work is done. ☐Yes ☐No
b. The University requests that the worker undergoes University-provided training. ☐Yes ☐No
c. The University designates the number of hours worked per week. ☐Yes ☐No
d. The University requests that a particular person of the business performs the work. ☐Yes ☐No
e. The University has control over supervising, hiring, firing, and paying the worker’s assistants. ☐Yes ☐No
f. The University provides tools, equipment and / or office space for the worker to perform the
services. ☐Yes ☐No
Payment / Financial Control
a. The worker is paid by the hour, day, week, or month, rather than by the job or on from an invoice. ☐Yes ☐No
b. Is the University the worker’s only client? ☐Yes ☐No
(If Yes, stop and process payment through payroll – the worker must be operating an independent business
or sole proprietorship that serves other clients in order to be paid as an independent contractor)
c. The University pays the worker’s ordinary business expenses. ☐Yes ☐No
(Examples include: travel, equipment, or materials necessary for the job)
Conclusion and Certification
If the majority of the answers to the above questions are No, the service relationship may qualify for independent contractor
classification. If the majority of the answers to the above questions are Yes, the service relationship may be deemed an
employment relationship. Contact the Tax Office (307-766-2821; tax@uwyo.edu) for assistance in making a final
determination. If there are additional circumstances that qualify this person as an independent contractor, please explain
them below.
___________________________________________________________________________________________________
___________________________________________________________________________________________________
___________________________________________________________________________________________________
___________________________________________________________________________________________________
I certify that I have a sufficient understanding of the service relationship to accurately complete the Employee/Independent
Contractor Determination Checklist. Based on the above analysis, I have determined that _________________________
is to be treated as an independent contractor with respect to the services to be performed for the University of Wyoming.
I understand that should the Internal Revenue Service disagree with the classification made, my department will be held
financially responsible for any additional compensation (due to gross up, including fringe rates), taxes, penalties and
interest that the IRS or other regulatory bodies may assess.
Name of Department ________________________________________________ Date _______________________
Department Signature ______________________________________ Printed Name_____________________________
Title _________________________________________________ Phone Number ______________________
1
Tax Office
Room 250, Knight Hall • Dept 3314, 1000 E. University Ave • Laramie, WY 82071
(307) 766-2821 • fax (307) 766-4836 • e-mail: tax@uwyo.edu • www.uwyo.edu
Employee / Independent Contractor Determination Worksheet
Instructions to the Form
Purpose of the Form:
The Employee/Independent
Contractor Determination
Worksheet is required to comply
with tax and employment laws and
regulations concerning the
classification of a service provider
as an employee versus an
independent contractor, and to
promote timely payments to
workers. Proper classification of a
worker determines UW’s tax
withholding and reporting
obligations and the system (payroll
versus accounts payable) from
which the worker should be paid.
Misclassification of employees as
independent contractors results in a
failure to withhold and remit
income and employment taxes and
exposes UW to significant IRS
assessments of tax, penalties, and
interest, as well as litigation claims
by any misclassified workers.
Line instructions for Contact
Information Section
Contracting Department:
Enter the name of the department
that will be making the
professional services payment.
Department Contact:
Enter the name of the first point of
contact who can answer questions
regarding the contract terms as
well as information regarding the
contractor.
Company OR Contractor Name:
Enter the name of the individual or
company that the services are
being provided by.
Street Address, City, State, and
Zip Code:
Enter the street address, city, state,
and zip code for the service
provider.
Line instructions for Citizenship
Section
In this section, you will need to
determine if the payee for
professional services is a US
individual or entity or a foreign
individual or entity. If they are a
US person or entity, you may
continue with the form. If they are
a foreign individual or entity, you
must contact the Tax Office for
further analysis as UW may be
subject to additional IRS
withholding and reporting
obligations. Each foreign payee
will be subject to different
withholding and reporting
obligations based on their country
of residence/establishment and
other factors. Please contact the
Tax Office for this assessment
BEFORE anything is negotiated
with a foreign individual or entity.
Employee Relationship Section
Line 1
If the service provider is an
individual, it must be determined if
they are a former UW employee.
This is very important information
that is taken into consideration
when determining if an individual
can be paid as an independent
contractor for providing services.
Line 2
The job duties of the service
provider’s prior employment with
UW must be compared to the
current services being negotiated.
Generally, if the individual will be
essentially doing the same tasks as
an independent contractor that they
performed as an employee, they
will need to be paid through
payroll.
Line 3
If the service provider is an
individual, it must be determined
and indicated if they are a current
employee of UW.
Line 4
If a current employee is providing
services to UW as an independent
contractor, it must be determined
that they provide such services to
other clients that are separate from
UW and are operating as a sole
proprietorship or business. They
must have an Employer
Identification Number (EIN) for
the separate business in order to be
paid by UW. If the services that
the current employee is being
contracted for relate in any way to
2
the services that they are providing
to UW as a current employee, they
must be paid through payroll.
Example 1:
Employee A is currently employed
by UW by the Department of
History as a full time History
Professor. Employee A has a side
business that provides photography
services to other clients. A UW
department would like to contract
with Employee A to take
professional pictures for a
brochure. It would be allowed for
Employee A to retain their current
employment with UW as a history
professor and be hired and paid as
an independent contractor for
photography services if the
business serves other clients and
has an EIN for tax purposes. The
professional photography services
are in no way related to Employee
A’s current employment with UW.
Example 2:
Employee B is employed by UW
by the Art Department as a
professor. Included in their scope
of employment is teaching graphic
design classes. Another UW
department would like to contract
with Employee B for some website
design. Under these
circumstances, Employee B would
not be allowed to be paid as an
independent contractor as the
services that would be provided
would be too closely related to the
services that they are currently
providing to UW as an employee.
This applies even if Employee B
has a separate business from UW
that serves other clients and has an
established EIN for tax purposes.
The services are too closely related
to hire Employee B as an
independent contractor. With this
being said, Employee B can still
perform the services for the other
department and be paid for the
services. The additional service
payments would have to be paid
through payroll as additional
wages.
Description of Services /
Relationship
Line a
Provide a brief description of
services being provided. If
accompanied by a contract or
statement of work, you may
reverence either document in lieu
of describing the service
arrangement.
Line b
Provide the approximate dates that
the service will be performed.
Line c
Indicate if this is an extension of a
previous services agreement.
Line c-1
If this is an extension of a previous
services agreement, indicate how
many extensions have been made.
Line c-2
Please indicate the reason for an
extension and the combined dollar
amount of the extension.
Line d
Indicate if this is a continuous
arrangement. If you contract with
this individual or business on a
regular basis you will indicate
‘Yes’. If this is the first time that
you are contracting with this
person or individual or if you work
with them very infrequently, you
may indicate ‘No’.
Line e
Indicate if it is required for the
service provider to provide any
kind of written or oral reports on
the status of the contract.
Line f
Indicate if the contractor can
terminate their work and NOT be
responsible to the University for
any unfinished work. This will
generally be ‘No’ for an
independent contractor. If we have
a contract with the service
provider, they are generally locked
in to the terms under the contract.
If they do not perform the contract
terms, UW would have legal
recourse against the contractor for
the portion of the contract that was
not fulfilled.
Line g
If you know of any potential
conflicts of interest, you would
note these on this line. Enter ANY
concerns that you may have. Any
information or knowledge would
be very valuable for the Tax Office
when making this determination.
There are two examples of
potential conflicts of interest
directly on the form.
Scope of Work / Behavioral
Control
This section focuses on how much
control UW exercises over the
independent contractor. If UW has
too much control over how the
contractor accomplishes their
work, they must be paid as an
employee.
Line a
If an authorized representative
from UW tells the contractor
when, where and exactly how the
work must be done, they will need
to be paid as an employee. If UW
simply tells the contractor what
must be accomplished, and the
contractor determines on how to
get the job done they may be hired
as an independent contractor.
Generally, if this section is
checked ‘Yes’ they will need to be
hired as an employee and paid
through payroll.
Line b
If UW requires a contractor to
attend mandatory UW provided
training, this could indicate
3
employee status. A ‘yes’ answer
on this line alone will not
determine employment status, it
will just be included in the overall
analysis.
Line c
If UW designates the number of
hours per week, this could indicate
employee status. A ‘yes’ answer
on this line alone will not
determine employment status, it
will just be included in the overall
analysis.
Line d
If UW asks for a specific person
from a business to perform
services, this could indicate
employee status. A ‘yes’ answer
on this line alone will not
determine employment status, it
will just be included in the overall
analysis.
Line e
If UW directly has control over
supervising, hiring, firing, and
paying the contractor’s assistants,
this would indicate employment
status. The independent contractor
should control all of these factors.
They should be hired to get a
specific job done with minimal
control from UW.
Line f
If UW provides tools and
equipment for the contractor, this
could indicate employee status. A
‘yes’ answer on this line alone will
not determine employment status,
it will just be included in the
overall analysis.
Payment / Financial Control
Line a
If the worker is paid by any other
method than by job or invoice as
the job progresses, this could
indicate employee status. A ‘yes’
answer on this line alone will not
determine employment status, it
will just be included in the overall
analysis.
Line b
If ‘Yes’ is entered on line b, we
will NOT be able to pay the
worker as an independent
contractor. The services being
provided to UW by an
independent contractor must be
provided through an
independent sole proprietorship
or business. If the worker only
provides services to UW, it
cannot be determined that they
are operating a separate sole
proprietorship or business. If
the worker does offer similar
services to the general public or
provide similar services to other
clients, they will need to be hired
as an employee. A ‘Yes’
response to this line will require
that the contractor be hired as
an employee and be paid
through payroll.
Line C
If UW pays the worker’s ordinary
business expenses, this could
indicate employee status. A ‘yes’
answer on this line alone will not
determine employment status, it
will just be included in the overall
analysis.
Conclusion / Certification
The Tax Office will make the final
determination of either
independent contractor or
employee based on this form as
well as the supporting
documentation when a payment is
initiated through the accounting
system. If you have any questions
or concerns or would like to
discuss anything contained in this
form, please do not hesitate to call
the Tax Office (307-766-2821).
A valid, original signature is
required at the bottom of the form
as well as job title and contract
information. Please do not forget
to complete this section before any
payments are made to the
contractor.
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