Duke University/Duke University Health System Employee vs. Independent Contractor Determination Matrix

If these roles are provided by current employees, the payments must be paid through Payroll.

Type of Engagement Status Payment Method
1 Current Employee Employee Payroll
2 Adjunct Professor Employee Payroll
3 Instructors/Lecturers Employee Payroll
4 Former Employees who are performing an extension of their previous work. Examples include: Researchers, IT Services, Mentors, etc. Employee Payroll
5 Former Employees who are working in a different role. Examples include: D.J. Services, Caterers, Writers, Photographers, etc. 1 2
6 Individuals with no former employee/employer relationship with Duke. 1 2
7 Sole Proprietors with own EIN 1 2
8 Musicians/Artists/Performers for a specific performance. Note: If these individuals are former employees, they must complete the ICC to determine payment status. Independent Contractor 3
9 Honoraria to non-Duke employees - examples include guest speakers, etc. Independent Contractor 3
10 Engineers for a specific project (Requires approval from Facilities Management) Independent Contractor 4
11 Attorneys for a specific project (Requires approval from University Counsel) Independent Contractor 4
12 Separate Legal Entity (Corporations and Partnerships) with its own EIN Independent Contractor 4
13 Limited Liability Company (LLC) - excludes sole proprietors Independent Contractor 4
       
  Footnotes:    
  1) Complete Independent Contractor Checklist. Reference GAP 200.128    
  2) The Independent Contractor Checklist (ICC) derives the payment method. Possible options for payment include the following: Payments through Payroll, A/P Check Requests, Purchase Orders, etc. Reference GAP 200.134.    
  3) Pay using an Accounts Payable Check Request.    
  4) Pay using an Accounts Payable Check Request if the total cost of the engagement is less than $2,500.00; otherwise, set up purchase order to initiate payment.    
  Note: If determination is made to pay as an employee, reference the Short Term Hire Matrix.