HRDC Independent Contractor Training

1. HRDCIndependent Contractor Training October 18, 2007 Memorial Union

2. Agenda • Overview • Definitions • Control and Independence • Present and Past Employees • Contractor Checklist • Resources/Contact Information

3. Definitions • Employee University controls what work an individual does and how that work is done. • Independent Contractor Works as a self-employed person and provides a service to University. May be directed as to results of a service but is usually responsible for determining means and details of the service.

4. Control and Independence • Behavior Control • Instructions • Training

5. Control and Independence • Behavior Control • Financial Control • Investment • Unreimbursed Expenses • Services • Method of Payment • Opportunity for Profit or Loss

6. Control and Independence • Behavior Control • Financial Control • Relationship Between the Parties • Intent • Benefits • Termination of Relationship • Permanency of Relationship

7. Present and Past Employees • Usually Paid as Employees • Careful Evaluation • Performed Essential Same Type of Work in Past • Pays Employees to Perform Similar Tasks

8. Contractor Checklist • Filled Out by Department • Submitted with Agreements • Helps Fulfill IRS Requirements • Documents Citizenship Status

10. Web Resources • IRS • Publication 15, Circular E, Employer’s Tax Guide http://www.irs.gov/pub/irs-pdf/p15.pdf • Publication 15A, Employer’s Supplemental Tax Guide “Employer or Independent Contractor” http://www.irs.gov/pub/irs-pdf/p15a.pdf • Office of the Controller http://www.umsystem.edu/ums/departments/fa/controller • MU Business Information Center http://mubic.missouri.edu

11. Business Services 311 Jesse Hall 882-7254 http://vcas.missouri.edu Accounting Services 325 Jesse Hall 882-3051 http://accounting.missouri.edu Office of Sponsored Programs 310 Jesse Hall 882-7560 http://research.missouri.edu/ospa/ Procurement 1105 Carrie Francke Drive 882-3201 http://www.pmm.missouri.edu/ Contact Information