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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 Accounts Payable 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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Accounts Payable Topic: Independent Contractor
Departments who seek to hire an independent contractor must follow this procedure, complete the appropriate forms and submit the information required of the independent contractor. To prevent documents getting lost when separated from the contract, please label each exhibit with the ISP document number.
- Begin with the completion of the Worker Classification Questionnaire (Exhibit D). If you have questions about your responses to this questionnaire, please contact Yvette Walton in Accounts Payable (895-1143) for assistance. Either the worker or the UNLV employee working closely with the worker can complete the form. Fax the completed form to 895-1519 attention: Yvette. The questionaire will be reviewed and you will be notified if the individual does not meet independent contractor status. Exhibit D is not required for Guest Speakers/Lecturers.
- If the contractor is a nonresident alien, contact Debbie Honrath the NRA Specialist at (895-1243) before proceeding to the next step.
- Complete the Independent Service Provider Contract. This form is available on our Form, Resourses and Links page. Complete Exhibits A, B and C of the Independent Service Provider Contract (ISP Contract). Obtain all required signatures (facsimile signatures are acceptable) and attach a completed copy of Form W-9. For guest speakers, attach a flyer or other documentation describing the lecture (exhibits A, B, and C are not required.)
- Submit the Independent Service Provider Questionnaire, the ISP Contract and all exhibits to the Accounts Payable Department (Mailsort 1053). The contract will not be in effect until these documents have been accepted, approved, and signed by the Assistant Controller for the Accounts Payable Department.
- If there is any question whether the worker is an employee or an independent contractor, the Assistant Controller for the A/P dept. will decide if a final clarification and determination will be sought from the Internal Revenue Service. Since the IRS ruling on the SS-8 may take some time, the individual will be classified as an employee and paid through Payroll until the determination is received. The worker can continue to be paid as an employee until the IRS determines the worker to be an Independent Contractor. Effective the date of the IRS ruling of an individual as an Independent Contractor, all additional payment amounts must be processed on an ISP Contract.
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