Employee vs. Independent Contractor: Correctly Identifying & Issuing Payments to Independent Contractors


Should an individual be paid as an employee or as an Independent Contractor? This is a question departments often find themselves asking. Accounts Payable and Corporate Payroll Services have partnered with Human Resources and Legal to design a process and tools to assist departments in making this determination. During this session participants will explore the history of this determination at Duke, current IRS and Duke compliance requirements, and the risks associated with an incorrect determination. Session facilitators will discuss tools that are available to departments when making this determination and available options if it is determined that an individual should be paid as an employee. Participants will have the opportunity to ask questions about the Independent Contractor Checklist and learn how to best apply this tool. Participant provided case studies will be used to help connect classroom discussion with work place daily activity. We STRONGLY RECOMMEND attending Purchase Orders at Duke and I Need a Check! - Accounts Payable Check Requests before taking this class.

Registration for this session will be handled through Duke's Learning Management System (LMS). The LMS is accessible by using the Duke@Work portal and accessing the My Career > My Learning tab. See "Related Materials" for further details.

Department Accounts Payable Representatives; Business Managers; and anyone who handles payments to Independent Contractors.
1.5 hours
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