Accounts Payable Topic: Independent Contractor

"Zero Fee" Independent Contractor Services

The ISP Contract establishes a relationship between the Independent Contractor and UNLV. Therefore, a contract must be completed when a Contractor has negotiated to perform services for only the cost of travel expenses and "Zero Fee".

Contractors are restricted to specific dollar limitations for lodging and meals. Meals are allowed at $45 per day (Breakfast $10 Lunch $15 Dinner $20). Lodging rates are limted to $150/night, including any taxes (Sun-Thur); and $175/night, including any taxes (Fri-Sat). Travel reimbursement amounts (substantiated by original receipts) are not included as taxable income and are not reported to the IRS.

When a “Zero Fee” contract has been negotiated and only travel expenses will be reimbursed or prepaid by UNLV, the following detail is required when completing the Independent Service Provider Contract:

1. Complete the sections requesting the Contracting Department and Contractor names, contract dates, and revocation clause.

2. Enter “-0-“ as the total cost of services.

3. Circle “will” to indicate that reimbursement of travel and subsistence expenses will be paid to the Contractor.

4. Complete the sections requesting information regarding the Contracting Department and the Contractor.

5. Enter the account information with Object 30 and Sub-Object 22. Enter the total anticipated amount of travel expenses to be paid for the entire contract.

6. Complete Exhibit A detailing services to be performed.

7. Complete Exhibit B and a travel itinerary worksheet.

Example: "Contractor will provide services for 'Zero Fee’ and the cost of travel expenses incurred for this presentation as detailed below. No other fee or expenses will be paid.

1. Airfare will be reimbursed at coach rate upon presentation of the original ticket receipt and copy of travel itinerary.
   - or -
   Airfare was prepaid by UNLV (state the method of payment. example: P-Card or PV and the document number).

2. Lodging will be reimbursed upon presentation of paid receipt or folio (detailed breakdown).
   - or -
   Lodging was prepaid by UNLV (State method of payment. example: P-Card or PO and the document number).

3. Meals will be reimbursed upon presentation of paid receipts at a rate of $10.00 for breakfast $15.00 for Lunch and $20.00 for Dinner.

Before submitting an RX to Purchasing, reference the ISP# and Contractor's name. The Object and Sub-Object Codes will be "30 IA" on the LPO or RX.

When the contractor has completed services, submit the ISP Contract, Exhibit A, B and C, Travel Itinary Worksheet, and Form W-9. Attach the original travel receipts and forward to Accounts Payable, M/S 1053 for processing.