Policies and Procedures

Employee versus Independent Contractor

It is important for the University to properly classify potential service providers as independent contractors or employees. Prior to engaging in business with an individual that provides services to the University, a determination of status between independent contractor and employee is required by the Internal Revenue Service.

The Employee versus Independent Contractor Checklist should be used when a department needs the services of individuals to perform duties for Wake Forest.

The form is not needed for one time payments to guest speakers, panel participants, and roundtable participants.

If the company or individual completing the form does not agree with the determination, notification should be sent to Christy Lennon in Human Resources at clennon@nullwfu.edu. At this time, the department should request the company or individual to complete IRS form SS-8, “Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding”. If the determination by Human Resources is “employee”, the “employee” will be placed on payroll until a ruling from the IRS is made. The payment for services will be paid through Payroll and any business expenses incurred will be reimbursed by Accounts Payable.

If you have any questions, please contact Christy Lennon at clennon@nullwfu.edu.


Travel, Meals and Entertainment

This policy provides guidelines to University employees, students (for non-scholarship travel) and others who are traveling, entertaining or incurring meals expenses on behalf of the University.

Travel, Meals and Entertainment Policy