An individual may be engaged for a specified time to instruct a course (examples: continuing education, executive education). When an individual is selected, the University must assess if the relationship is that of an independent contractor or an employee-employer. If a University employee is hired as an instructor, he or she must be treated as an employee and paid through the payroll system. If the course is for credit and the individual is the primary instructor, then he or she must be treated as an employee.
As a general rule, whether an employer-employee relationship exists depends on a single factor: the degree to which the University has a right to direct and control the worker, not only as to the result to be accomplished, but also as to the details and means by which that result is to be achieved. The Independent Contractor Checklist was designed based on IRS defined characteristics to help determine whether the individual can be classified as an independent contractor.
Payments to instructors, other than for reimbursement of properly substantiated travel and other expenses, are reportable to the Internal Revenue Service. Thus, the payee's name, permanent address and social security number are required. If the payee is a nonresident alien (not an U.S. citizen or permanent U.S. resident), you must supply the information requested on the Accounts Payable Check Request, detailed in GAP 200.136, Accounts Payable Check Request.