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About our Topics
The following topics are provided as a convenience. It does not reflect the entire list of policies and procedures in place at UNLV. However, we have attempted to list all topics as they relate to the Disbursements Office.
If Policy or Procedure has been changed, and is not reflected on these pages, the most current approved document will be in effect. We will make every attempt to update these pages in a timely manner. If you find a topic that needs to be updated, or included, feel free to contact us.
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Disbursements Topic: Independent Contractor
If the answer to any of the following three questions is "yes", the worker in question is considered to be an employee of UNLV, and you need not proceed with the common law test (IRS 20 factors examination).
The questions are:
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Does the University pay as employees others who perform essentially the same duties that are to be performed by this worker ?
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Has this worker previously been paid as an employee by UNLV to perform essentially the same duties?
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Has this worker been employed (as an "employee" not as an independent contractor) by the University and College System of Nevada (CSN) - which includes UNLV, UNR, Community College of Southern Nevada, Great Basin College, Truckee Meadows Community College, Desert Research Institute, and the Western Nevada Community College - during the present calendar year?
If the questions above are answered in the negative, additional review is necessary. To determine whether the control test is satisfied in a particular case, the facts and circumstances must be examined. Questions about the relationship between the worker and the university are asked to ascertain the degree of control and the economic realities of the relationship.
In making a determination, you need to look at the entire relationship between the university and the worker. The following criteria must be examined:
Behavioral control refers to whether the NSHE has the right to direct and control how the worker does the task, such as: instructions about when, where and how to work, and training provided to the worker.
The relationship often has several facets, some indicating the institution has control, while others indicate it does not. Control is a matter of degree. In fact, even in the clearest case of an independent contractor, the worker is constrained in some way. Conversely, employees may have autonomy in some areas.
To make a correct determination regarding the status of the worker, you need to consider the evidence of both autonomy and the right to control. The absence of a fact that would indicate control may be as important as its presence.
Financial control refers to the extent the NSHE can control the business aspects of the worker’s job, such as: extent to which the worker has unreimbursed business expenses, extent of the worker’s investment, extent to which the worker makes services available to the general public, how the business pays the worker (by the hour, week, month or lump sum by the job), and the extent to which the worker can realize a profit or loss.
Type of relationship refers to factual substantiation of the relationship, such as: any written contracts, whether the NSHE is to provide the worker with employee-type benefits such as insurance, vacation or sick pay, whether the relationship is to be ongoing (i.e. - indefinite), and the extent to which services performed are an important part of the NSHE ’s regular business activity
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