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Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a

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slide1

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting

employee independent contractor
Employee/Independent Contractor

A student employee works for Financial Services as an Accounting Clerk. In order to earn extra income he would like to work cleaning up LaVell Edwards Stadium and the Marriott Center following BYU football and basketball games.

What if he is a performer who is called upon to perform at BYU Banquets from time to time?

slide3

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting

employee independent contractor4
Employee/Independent Contractor

A visiting professor is hired to teach a class for two weeks during the summer at BYU. He teaches full-time during fall and winter semesters at another university. He gives the students reading assignments and expects them to turn in a brief report on an assigned subject at the end of the two weeks. These are graded and turned over to the regular professor to be evaluated as part of the students’ overall grade.

What if this person were Stephen Covey?

slide5

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting

employee independent contractor6
Employee/Independent Contractor

A BYU student is hired to be an EFY counselor for one week in her home town during the summer. A counselor is expected to keep track of the youth attendees during the week including class attendance, bed checks, etc. They also lead some of the games and other activities and entertainment events during the week. She only serves as a counselor this one week during the summer.

slide7

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting

employee independent contractor8
Employee/Independent Contractor

Frank is a football coach at Payson High School. He was a punter and place-kicker in college. He has been invited to the BYU summer football camp for youth to work with punters and place-kickers for two hours every day, one in the morning and one in the afternoon. He will do this for three weeks during the summer.

slide9

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting

employee independent contractor10
Employee/Independent Contractor

A BYU music professor teaches students in the techniques of piano playing as his regular assignment but is also trained as a piano tuner. The music department asks him to tune about a dozen pianos in the department every year for extra compensation.

What if he tunes pianos around the valley and BYU is just another customer?

What if the only piano tuning he does is for BYU?

slide11

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting

employee independent contractor12
Employee/Independent Contractor

A BYU religion professor is asked by BYU Continuing Education to teach a religion class every Wednesday evening for eight weeks.

What if it is a finance class?

What if it is a one-time one hour lecture?

What if he is used as a lecturer at several different universities?

slide13

Start

Is this Person a Current

Is the Employee being paid

BYU Employee or have they

by the same college or

Yes

Yes

been employed in the

division for which he/she is or

current calendar year?

was employed?

No

No

Is the work to be performed

Does the Employee have a

Will the Person be trained

the same or similar to the

regularly established

and/or supervised by BYU

Yes

work performed in their

business and perform this

employees?

regular employment?

work

for others outside of

BYU?

Yes

Yes

No

No

No

Employee

Independent Contractor

Does this Person have a

Does the work otherwise

regularly established

Person must be hired or paid

Person may be hired as an

No

qualify the person to be an

Yes

business and perform this

as an employee

independent contractor

employee; i.e. is this similar

work for others outside of

(Form W-2)

(Form 1099-MISC)

to a defined campus job?

BYU?

No

Yes

This flowchart is meant to be a general guide. There may be specific facts and/or

circumstances which may require consultation with Regulatory Accounting and Reporting