Independent Contractors

Individuals must meet specific requirements to be engaged as an independent contractor.

Click here for guidelines on engaging Independent Contractors. If you need further assistance, contact Compensation at 2-0220 or 2-7534.

Related forms:

Independent Contractor Questionnaire (The Independent Contractor Questionnaire should be completed by the department requesting the IC work.)
W-9
Independent Contractor Contract Form

Related websites:

BYU Financial Services Tax-Related Items
BYU Purchasing and Travel for Fast Track
BYU Financial Services
IRS.Gov for EINs
IRS.Gov Independent Contractor Defined

People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. However, whether these people are independent contractors or employees depends on the facts in each case.

The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.

If you are an independent contractor, you are self-employed.

You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). This applies even if you are given freedom of action. What matters is that the employer has the legal right to control the details of how the services are performed.

If an employer-employee relationship exists (regardless of what the relationship is called), you are not an independent contractor and your earnings are generally not subject to Self-Employment Tax.

However, your earnings as an employee may be subject to FICA (Social Security tax and Medicare) and income tax withholding.

Independent Contractor Dress and Grooming Standards

Contractor acknowledges to have read and understood the BYU Code of Honor and Dress and Grooming Standards, which are incorporated by reference into this Agreement, and agrees to comply with the same while performing services on campus for BYU.