Individuals performing work at the University are considered either employees or independent contractors. This is largely determined by the amount of control the UW has over how the individual performs their work. There are significan tax differences between the two.
For an individual who is considered an employee (and therefore on payroll), federal income tax and FICA are withheld. The UW also pays its share of that individual's FICA. For individuals who are considered independent contractors, no federal taxes are withheld, nor is FICA withheld or paid by the UW. The individual receives a 1099 form at the end of the year. The IRS has very stringent rules as to who can qualify as an independent contractor. The form for independent contractors (excluding visiting lecturers) or visiting lecturers must be completed in order for the University to make payment to an individual as an independent contractor.
NOTE: If the independent contractor is a nonresident alien (NRA), please see additional information requirements.
