Employee-Independent Contractor Classification Checklist

TO BE COMPLETED BY THE WORKER PERFORMING THE SERVICE

 

It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.


Individuals who are not U.S. citizens or permanent legal residents (green card holders) must follow the "Affiliates and Employees Outside the United States" process. Please click here for more details.


Generally, you must withhold and deposit income taxes, social security taxes and Medicare taxes from the wages paid to an employee. You must also pay the matching employer portion of social security and Medicare taxes and unemployment tax on wages paid to an employee. Generally, you do not have to withhold or pay any taxes on payments to independent contractors.


Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.


The purpose of this checklist is to assist in the determination between an employee and an independent contractor. Federal and state regulations assume all services are provided by employees and puts the burden of proof on the employer to show that an independent contractor relationship exists. There are significant penalties for classifying a worker as an independent contractor when they meet the criteria for employee classification. A worker may always be classified as an employee without penalties.

 
 
 
 
 
 
 
 
 
 
 
 

 

Unit/College Information

 
 
 

Please make sure the email is formatted as GTAccount###@gatech.edu

 

You can confirm the Unit-Level HR Contact with your Hiring Manager.

 

Please make sure the email is formatted as GTAccount###@gatech.edu

 

 

References

Please provide at least one reference who can attest to the work you have completed in the last calendar year that is the same as the work you would be expected to do at Georgia Tech.

 
 
 
 
Phone
 
 

Write one sentence explaining how you know or have worked with this person, where, when, and for how long.

 
 

 
 
 
 
Phone
 
 

Write one sentence explaining how you know or have worked with this person, where, when, and for how long.

 
 

 
 
 
 
Phone
 
 

Write one sentence explaining how you know or have worked with this person, where, when, and for how long.

 
 

 

Statement of Work (SOW)

 

Please limit your scope of work to 400 words or less.

 
 
 
 
mm/dd/yyyy
 
 
mm/dd/yyyy
 
 

 

PART I: Independent Contractor Determination

To be completed by the individual performing service.

 

Section I – Relationship with Georgia Tech

 
 
 
 
 

Section II – Classification Guidelines

Only Complete One Section (A, B or C - based on the services you will provide)

Section D must be completed in addition to A, B or C

 
 

 

D. Other Questions for purposes of assessing independent contractor status: