An employee, under the Internal Revenue Code, is "a worker who performs services for you is your employee if you can control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed."

An Independent Contractor is an individual who is contracted to perform special services for the University that are not governed by the employer/employee rules.

Payments for Services Rendered

Employee Payments

Other than wages, which are requested on a Personnel Action Form (PAF), payments for additional services may be made on the Faculty/Staff Additional Pay for Services form.

Faculty/Staff Additional Pay for Services
Form Instructions

Non-Employee Payments

Payments to a non-ND employee for services should be requested using the Non-Employee Payment for Services form. For reporting purposes and withholding requirements, it is important to indicate the status of the individual as follows:

  • U.S. Citizen
  • Permanent Resident (Green Card holder)
  • Resident Alien (International Visitor passing the Substantial Presence Test)
  • Non-Resident Alien (International Visitor not passing the Substantial Presence Test)

Payments to independent contractors are made on the Non-Employee Payment for Services form.
Form Instructions

Payments for Expense Reimbursements

Employee Payments

Reimbursements to employees are requested on the Travel and Expense Reimbursement form. In the past the Check Requisition form was commonly used to request employee reimbursements. The Check Requisition form should only be used to request payments to Vendors of the University, not employees or independent contractors.

Non-Employee Payments

Expense Reimbursements to non-employees are also requested on the Travel and Expense Reimbursement form.

Payments to Students

All payments to students must be made on a Student Personnel Action Form (Student PAF); however, there are certain situations when forms other than a PAF are an appropriate method of paying students. They are:

  • When the student has graduated, his/her position has expired and has unpaid hours remaining. These should be submitted on a Faculty/Staff Additional Pay for Services form.
  • A student is receiving royalties from the University. Royalties are not considered earned income to be reported to the Student Employment/Financial Aid Office. These should be submitted via Check Requisition form.

Payments to Vendors

Vendors can be paid using one of the following three methods:

  1. Purchase Orders generated by the University’s buyND e-procurement system
  2. Procurement Card
  3. Check Requisition form

The buyND e-procurement system is the preferred method for purchasing goods or services.  buyND provides on-line requisitioning, catalogs, and punch-out capabilities to vendor websites.  Vendors reference the buyND Purchase Order (PO) number on their invoices which are sent directly to the Accounts Payable Department for processing.  Before paying an invoice, the Accounts Payable Department verifies that the quantities and prices on the invoice match the related PO, and that the items have been “Received” by the department in the buyND system.  See the Procurement Services Department website for more information regarding the buyND system.

The Procurement Card program provides an efficient way to purchase low-dollar business related goods and services.  The Procurement Card is appropriate for items less than $1,500 where there is no buyND catalog to support the purchased item.  See the Controllers Group website for more information regarding the Procurement Card program.

Colleges/Departments utilizing the Check Requisition form are still required to follow University bidding policies.

Electronic Bank Transfers

Payments can be made via an electronic bank transfer both inside and outside the U.S., in either U.S. $ or local currency. Generally, payment can be made via "direct deposit" (low cost, takes a day or two longer) or wire transfer (higher cost, faster). For payments inside the U.S., electronic options are encouraged for either high dollar transactions, or for time sensitive transactions (purchase of real estate, for example). For payments outside the U.S., electronic options should be used whenever possible.
Contact Accounts Payable at 631-8274 for assistance with electronic payment or foreign currency questions.

Travel Advances

NDFCU will not process travel advances paid in cash over the teller counter. Individuals in need of cash in advance of travel are encouraged to use the Express Cash feature on their American Express Corporate Card. This feature requires the establishment of a PIN number and enables the American Express Corporate Card holder to withdraw cash from nearly any ATM nationwide. Cash advance requests received via check requisition may be returned to the requesting department if circumstances indicate that such advances may otherwise be obtained via the American Express Corporate Card.

Contact Jim Kieft, Assistant Controller, (574-631-9198, kieft.1@nd.edu) to enable the Express Cash feature on an American Express Corporate Card. Please allow at least one week for the Express Cash feature to be activated.

To apply for an American Express Corporate Card, complete the card member information on the Corporate Express Card form and return to the Controller's Office 800 Grace Hall (attn: Jim Kieft).

Corporate Express Card (112 KB .pdf)

In the event of special circumstances, such as foreign travel, group travel, etc., please contact Jackie Fuzey, Compliance Supervisor, (574) 631-3936; Fuzey.3@nd.edu.