Payments to Individuals for Services
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.
Non-Employee Payments
Payments to a non-ND employee for services should be requested through the Financial Toolkit. 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)
Additional questions may be asked in the Financial Toolkit to help us document why the payee is being treated as an Independent Contractor versus an Employee as defined in the Internal Revenue Code. For additional information to help determine Independent Contractor versus Employee Status, click here.
In order to request a pre-determination of status as an independent contractor, please complete the Payee Questionnaire and submit it to ndtax@nd.edu.