Payments to Individuals for Services
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 determine why a payee may be classified as an Independent Contractor vs. an Employee, as defined by the Internal Revenue Code. For a straightforward guide, see the IRS Guide for Understanding Employee vs. Contractor Designation.
In order to request a pre-determination of status as an independent contractor, fill out the Payee Questionnaire and email the completed form to the Tax team.
Employee Payments
Other than wages, which are requested on a Personnel Action Form (PAF), payments for additional services may be made with the Faculty/Staff Additional Pay for Services Form. Please review the Compensation for Additional Work Policy for additional details.
Need More Information?
If you have any questions on making payments to individuals for services, please email Accounts Payable.