Common Questions in Determining Employee vs Independent Contractor
The IRS 20 Question Test for Determining Employee vs. Independent Contractor
An affirmative answer to any of the following questions would lean the issue toward an employer/employee relationship:
- Does the University have a continuous relationship in regards to the project?
- Does the University reserve the right to control the activity (i.e., how the work is performed) including the outcome of the project?
- Due to the specialized nature of the project, is it reasonable to expect the University to have the resources and expertise to complete the project?
- Does the University assume responsibility if the project fails?
- Can the University discontinue the relationship with the individual without a risk of violating the contract?
- Is the individual or individual's function an integral part in the daily, weekly, monthly, or yearly operations/mission of the University?
- Does the University control working hours?
- Does the University control the location of the work?
- Do University employees help or are subordinate to the individual providing the services?
- Is the University the individual's only client for the same type of services?
- Is the individual paid a regular salary for a work period?
- Does the University provide equipment, desk, materials, supplies, service, or tools for the individual?
For more information, please call the Payroll Office at (309) 438-7677.
