GAP 200.133, Engaging and Paying Instructors and Lecturers (Non-Faculty)

Contents

1. General
2. How to Proceed

I. General

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.

I. How to Proceed

Complete the Independent Contractor Checklist (ICC). Based on the results of answering the questions on this form:

• If the instructor is determined to be an Employee, pay through the payroll system.
• If the instructor is determined to be an Independent Contractor, pay for the service using an Accounts Payable Check Request. GAP 200.136, Accounts Payable Check Request provides detailed instructions regarding using and completing the form. Attach a signed letter of agreement or contract, the ICC, and invoice.