Independent Contractor Determination
Human Resources, in consultation with other offices as needed, is the department responsible for the classification of individuals. To assist in this determination, departments must complete and submit an Independent Contractor Determination Questionnaire form. Additional or clarifying information may be also requested to aid in analysis. Therefore, in order to allow for sufficient review time, the questionnaire form must be submitted to Human Resources at least two weeks prior to the date of service(s) to be rendered.
No engagement of services should be made until a classification determination is completed by the Human Resource office.
Swarthmore College is obligated to determine if an individual completing services for the College is an independent contractor or an employee. A determination of an independent contractor results in the individual being solely responsible for payment of federal income tax. The individual will be paid through the College’s Accounts Payable Department and will receive an IRS Form 1099-MISC if the services resulted in a cumulative payment of greater than $600 in any calendar year.
If a determination is made that this should be an employee, the hiring manager will need to follow the regular recruitment process and work with the Assistant Talent Director
For additional information or assistance regarding the use of this form, please send an email to email@example.com.