Guidelines for 聘用独立承办商

An independent 承包商 is an individual who contracts with the University to provide specified goods or services to the University in a self-determining manner.  一般 speaking, independent 承包商s retain control over their schedule and number of hours worked, jobs accepted, and performance of their job.  一个人不可能 considered an independent 承包商 if they are deemed to be an employee of the University.

• Determining Whether an Individual is an 独立的承包商

  Examples of individuals who may be paid as independent 承包商s include:

  • 艺人/表演者;
  • 演讲嘉宾;
  • 体育官员;
  • 咨询顾问;
  • program reviewers; and
  • cooperating teachers who supervise student teachers.

  Examples of individuals who cannot be paid as independent 承包商s include:

  • 继续教育学院;
  • individuals who are considered employees of the University in another capacity;
  • a former employee who is called back to train a new employee in their former position;
  • a 承包商 who is performing the same tasks an employee would perform;
  • an individual who was paid as a University employee within the current calendar year;
  • students employed by the University (work-study, hourly, GA or TA);
  • consultants who are contracted to work on state projects, specifically engineers, architects, landscape architects and land surveyors;
  • individuals who will be paid in excess of $50,000;

  Please contact Student Employment or Human 资源 to determine the appropriate payment method for individuals who do not fit the criteria for being paid as an independent 承包商.

• Completing a Personal Services Classification Analysis

  The Personal Services Classification Analysis is a series of 20 questions (the IRS 20 Factor Test) designed to assist in determining whether the individual you will be paying will be acting in the capacity of an employee or as an independent 承包商. This analysis is required for every independent 承包商 who will be paid via the 独立承包商协议. 
  
  Human 资源 will make the final determination as to whether an individual should be considered an employee or an independent 承包商. 表格副本和详细的 definition of each question is provided in the Instructions for Preparing the Personal Services Classification Analysis.

• Preparing an 独立承包商协议 (“IC”)

  下载 独立合同第1部分.

  • Complete all of the fields on the form. If all fields are not completed, the form will be returned to the originating department for completion.
  • Have the individual for whom the form is being prepared complete 独立合同第2部分 和W-9表格.
  • Send both completed parts of the completed 独立承包商协议, the completed Personal Services Classification Analysis, and completed W-9 to 应付账款 at least two weeks before the 承包商 begins work.
  • Direct deposit is the fastest way for an individual to receive payment. 如果承包商 already has direct deposit information on file, please make sure that the bank account information is current, and update that information if needed to ensure a timely and 准确支付给承包商.
  • If travel reimbursements are being requested by the 承包商, those costs must be rolled into the total payment amount on the 独立承包商协议. 旅行 expenses cannot be prepaid by UNC on behalf of the 承包商, nor can travel expenses be submitted as reimbursements on behalf of the 承包商.
  • 应付账款 will forward the 独立承包商协议 and attachments to the Office of Sponsored Projects (for grants) and Human 资源 departments for 审查/批准. The Office of Sponsored Projects makes the final determination as to whether an expenditure against a grant fund is appropriate, and Human 资源 makes the final determination as to whether the individual is an independent 承包商 或者是员工.
  • After the contract is approved, 应付账款 will process the payment to the individual if the payment is due; otherwise, it will be returned to the originating department to retain until the agreed-upon services are completed.
  • If multiple payments to the 承包商 are indicated, 应付账款 will provide a tracking form to the originating Department that will be completed and submitted back to 应付账款 each time a payment is due.

  NOTE: Contracts with individuals who are not U.S. 公民，将需要额外的 IRS forms to be completed before payments can be made. 

• 有用的链接

  Personal Services Classification Analysis Form
  独立合同第1部分 For the issuing department to complete
  独立合同第2部分 - For the service provider to complete
  美国国税局W-9表
  

• 定义

  基金批准者:  The person or persons that have authority to approve an expenditure of UNC funds 从指定的帐户字符串.