Independent Contractors & Honorariums

An independent contractor is an individual who provides a service to the University under specified terms in a contract and the University pays them directly for their service. Examples include speakers, interpreters, photographers and performers. Certain professional services such as accountants, architects and attorneys are also required to be reported with an Independent Contractor Payment Request Form. For differences between an employee and an independent contractor, refer to the IRS 20 factor test. Refer to the paying a non resident alien section when paying a person without a US citizenship for a service 

To request payment for services performed, complete the Independent Contractor form. Additionally, the invoice, contract, W-9 and any other supporting documentation are required to be attached to the back of the Independent Contractor/Honorarium form.  Payments to the contractor will not be processed until the service has been completed and all required information has been compiled.